<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s21f29a87-e277-4951-af1c-fde339eabb59P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s21f29a87-e277-4951-af1c-fde339eabb59C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s21f29a87-e277-4951-af1c-fde339eabb59C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s21f29a87-e277-4951-af1c-fde339eabb59C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s21f29a87-e277-4951-af1c-fde339eabb59C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s21f29a87-e277-4951-af1c-fde339eabb59000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:08.01"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000000">20:75:03:08.01</span></a><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000001">.  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000001">Firm permit renewal -- Fees</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000001">.</span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> </span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">In order to renew the permit, a firm required to hold a permit pursuant to SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-32.1</span></a><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> shall</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">:</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">(1)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">Apply to the board on a form provided by the board and containing the following</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">:</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (a)  The name of the firm;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (b)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">Whether the firm is a sole proprietorship, partnership, or corporation</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (c)  The address of the firm;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (d)  The total percentage of equity ownership and the voting rights of the licensees </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">in the firm</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (e)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">The name of the resident manager of the</span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> firm;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (f)  The type of peer review program in which the firm participates; and the date and results </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">of the last review</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">; and</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (g)  Any state in which the firm has applied for, or holds, a permit as a Certified Public Accountant firm, and any past denial, revocation, or suspension, of a permit by a state; and</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">(2)  </span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">Pay the permit renewal fee of one hundred dollars for each firm in this state required to hold a permit pursuant to SDCL subdivision </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-32.1</span></a><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">(1) or (2), or for each firm exercising practice privileges in this state required to hold a permit pursuant to SDCL subdivision </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-32.1</span></a><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">(3), plus</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">:</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (a)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For firms with one to nine owners, seventy-five dollars per owner</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (b)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For firms with ten to fifteen owners, one thousand dollars</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (c)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For firms with sixteen to twenty-five owners, one thousand five hundred dollars</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (d)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For firms with twenty-six to sixty owners, two thousand dollars</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">;</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (e)  </span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For firms with sixty-one to one hundred owners, two thousand five hundred dollars; </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">and</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">        (f)  </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For firms with one hundred one or more owners, three thousand dollars</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">.</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">For a renewal application that is not received by the board by August first, postmarked by August first, or, if completed on the internet, submitted on or before 11:59 p.m. Central Time on August first, the firm must pay an additional one-hundred-dollar late fee. Failure to receive a renewal notice does not constitute an adequate reason for failing to renew the permit in a timely manner</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">.</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">Online submission of a renewal application constitutes the firm's signature and verification of the information submitted</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">.</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000001">Source:</span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">51 SDR 141, effective July 1, 2025</span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">.</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000001">General Authority:</span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-12</span></a><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">.</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">    </span><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000001">Law Implemented:</span><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-32</span></a><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-34"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-34</span></a><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">, inclusive, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-37"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-37</span></a><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-70"><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0-000002">36-20B-70</span></a><span class="s21f29a87-e277-4951-af1c-fde339eabb59C0">.</span></p><p dir="ltr" class="s21f29a87-e277-4951-af1c-fde339eabb59P0"><span xml:space="preserve" class="s21f29a87-e277-4951-af1c-fde339eabb59000003"> </span></p></div></body></html>