36-20B-1    Definitions.

36-20B-2    Attest defined--Statements on standards to be adopted.

36-20B-3    Report defined.

36-20B-4    South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.

36-20B-5    Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.

36-20B-6    Board within Department of Labor and Regulation--Reports to secretary.

36-20B-7    Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.

36-20B-8    Compensation and expenses of board members.

36-20B-9    Employment of personnel--Appointment of committees--Legal counsel.

36-20B-10    Authority of South Dakota Board of Accountancy.

36-20B-11    Immunity from liability of board members and agents.

36-20B-12    Promulgation of rules.

36-20B-13    Certification as certified public accountant--Fees.

36-20B-14    Good moral character defined.

36-20B-15    Education requirements.

36-20B-16    Applicant to pass examination on rules of ethics.

36-20B-17    Fee for examination.

36-20B-18    Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.

36-20B-19    Successful completion of examination--Reexamination.

36-20B-20    Reciprocity of examination credits--Waiver of examination requirements.

36-20B-21    One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.

36-20B-22    Eligibility to apply for a certificate.

36-20B-23    Issuance and renewal of certificate--Expiration--Application--Provisional certificates.

36-20B-24    Relinquishment of certificate or registration following suspension or revocation.

36-20B-25    Issuance of certificate without reciprocity--Requirements.

36-20B-26    Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.

36-20B-27    Renewal of certificate--Continuing education requirement--Exception.

36-20B-28    Fee for issuance or renewal of certificate.

36-20B-29    Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.

36-20B-30    Certificate issued to holder of substantially equivalent foreign designation--Conditions.

36-20B-31    Peer review of certificate holder performing compilation services.

36-20B-32    Firm permits--Duration--Provisional permits.

36-20B-32.1    Firms required to hold permit.

36-20B-32.2    Out-of-state firms performing services for in-state clients.

36-20B-32.3    Out-of-state firms performing other in-state services.

36-20B-33    Compliance with certain standards required.

36-20B-34    Information to be provided concerning status of permit in another state.

36-20B-35    Notice to be given of certain changes--Failure to comply.

36-20B-36    Peer review as condition of renewal of firm permit--Confidentiality.

36-20B-37    Fee for application or renewal of permit.

36-20B-38    Holders of permits and licenses issued under prior law--Renewal.

36-20B-39    Secretary of state as agent for service of process on nonresident applicants.

36-20B-40    Disciplinary action--Remedies available to board--Grounds.

36-20B-41    Investigations--Probable cause determination--Subpoena power of board.

36-20B-42    Investigating officer--Confidentiality of information.

36-20B-43    Findings of investigation--Effect.

36-20B-44    Random review of licensee's work.

36-20B-45    Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.

36-20B-46    Respondent to have access to investigatory report and evidence.

36-20B-47    Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.

36-20B-48    Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.

36-20B-49    Failure to appear at hearing--Order--Setting aside order upon showing of good cause.

36-20B-50    Judicial review of board order.

36-20B-51    Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.

36-20B-52    Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.

36-20B-53    Continuing professional education or peer review as condition for reissuance of certificate, license or permit.

36-20B-54    Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.

36-20B-55    Certified public accountant--Restrictions on use of title and designations.

36-20B-56    Public accountant--Restrictions on use of title and designations.

36-20B-57    Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.

36-20B-58    Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.

36-20B-59    Chapter not applicable to certain persons holding foreign certifications or designations.

36-20B-60    Attest services to be performed through business holding valid permit.

36-20B-61    Compilation report to be issued through business holding valid permit--Exceptions.

36-20B-62    Attorney's records, documents customarily prepared in law practice not affected.

36-20B-63    Board may seek injunction.

36-20B-64    Board may institute criminal proceedings--Violation of chapter as misdemeanor.

36-20B-65    Commission of single prohibited act justifies penalty.

36-20B-66    CPA licensed in state with substantially equivalent requirements--Privileges.

36-20B-67    CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges.

36-20B-68    Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.

36-20B-69    Liability of licensee for act committed in another state.

36-20B-70    Firm permit required for CPA licensed in another state to exercise practice privileges.