<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s380fde02710b46a6bf4b823f41ab58b4Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s380fde02710b46a6bf4b823f41ab58b4HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s380fde02710b46a6bf4b823f41ab58b4HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s380fde02710b46a6bf4b823f41ab58b4Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s380fde02710b46a6bf4b823f41ab58b4000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s380fde02710b46a6bf4b823f41ab58b4B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B - PUBLIC ACCOUNTANTS"><meta property="og:description" content="SDLRC Codified Law 36-20B - PUBLIC ACCOUNTANTS"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4Normal"><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B</span></a></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4Normal"><span class="s380fde02710b46a6bf4b823f41ab58b4HG4C">PUBLIC ACCOUNTANTS</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4Normal-000000"><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4000001"> </span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-1" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-1</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Definitions.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-2" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-2</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Attest defined--Statements on standards to be adopted.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-3" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-3</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Report defined.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-4" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-4</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-5" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-5</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-6" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-6</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Board within Department of Labor and Regulation--Reports to secretary.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-7" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-7</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-8" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-8</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Compensation and expenses of board members.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-9" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-9</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Employment of personnel--Appointment of committees--Legal counsel.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-10" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-10</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Authority of South Dakota Board of Accountancy.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-11" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-11</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Immunity from liability of board members and agents.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-12</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Promulgation of rules.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-13" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-13</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certification as certified public accountant--Fees.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-14" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-14</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Good moral character defined.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-15" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-15</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Examination--Degree requirement.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-16" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-16</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Applicant to pass examination on rules of ethics.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-17" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-17</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Fee for examination.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-18" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-18</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-19" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-19</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Successful completion of examination--Reexamination.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-20" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-20</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Reciprocity of examination credits--Waiver of examination requirements.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-21</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Examination--Experience in accounting--Promulgation of rules--Certificate issued prior to July 1, 2002.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-22" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-22</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Eligibility to apply for certificate--Promulgation of rules.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-23" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-23</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Issuance and renewal of certificate--Expiration--Application--Provisional certificates.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-24" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-24</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Relinquishment of certificate or registration following suspension or revocation.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-25" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-25</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certificate to applicant licensed by another state--Requirements.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-26" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-26</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certificate to applicant licensed by another state--Establishing principal place of business--Requirements.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-27</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Renewal of certificate--Continuing education requirement--Exception.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-28" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-28</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Fee for issuance or renewal of certificate.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-29" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-29</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-30" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-30</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certificate to holder of foreign designation--Conditions.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-31" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-31</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Peer review of certificate holder performing compilation services.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-32</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Firm permits--Duration--Provisional permits.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-32.1</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Firms required to hold permit.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.2" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-32.2</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Out-of-state firms performing services for in-state clients.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.3" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-32.3</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Out-of-state firms performing other in-state services.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-33" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-33</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Compliance with certain standards required.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-34" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-34</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Information to be provided concerning status of permit in another state.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-35" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-35</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Notice to be given of certain changes--Failure to comply.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-36" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-36</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Peer review as condition of renewal of firm permit--Confidentiality.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-37" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-37</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Application fee--Initial or renewal of permit.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-38" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-38</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Holders of permits and licenses issued under prior law--Renewal.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-39" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-39</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Secretary of state as agent for service of process on nonresident applicants.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-40" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-40</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Disciplinary action--Remedies available to board--Grounds.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-41" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-41</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Investigations--Probable cause determination--Subpoena power of board.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-42" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-42</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Investigating officer--Confidentiality of information.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-43" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-43</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Findings of investigation--Effect.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-44" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-44</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Random review of licensee's work.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-45" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-45</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-46" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-46</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Respondent to have access to investigatory report and evidence.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-47" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-47</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-48" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-48</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-49" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-49</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Failure to appear at hearing--Order--Setting aside order upon showing of good cause.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-50" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-50</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Judicial review of board order.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-51" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-51</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-52" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-52</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-53" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-53</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Continuing professional education or peer review as condition for reissuance of certificate, license or permit.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-54" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-54</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-55" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-55</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certified public accountant--Restrictions on use of title and designations.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-56" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-56</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Public accountant--Restrictions on use of title and designations.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-57" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-57</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-58" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-58</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-59" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-59</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Chapter not applicable to certain persons holding foreign certifications or designations.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-60" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-60</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Attest services to be performed through business holding valid permit.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-61" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-61</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Compilation report to be issued through business holding valid permit--Exceptions.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-62" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-62</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Attorney's records, documents customarily prepared in law practice not affected.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-63" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-63</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Board may seek injunction.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-64" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-64</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Board may institute criminal proceedings--Violation of chapter as misdemeanor.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-65" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-65</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Commission of single prohibited act justifies penalty.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-66" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    CPA licensed in other state--Privilege to practice--Requirements.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-67" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    CPA licensed in other state--Continuing privilege to practice.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-68" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-68</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-69" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-69</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Liability of licensee for act committed in another state.</span></p><p dir="ltr" class="s380fde02710b46a6bf4b823f41ab58b4B"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-70" rel="noopener"><span class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">36-20B-70</span></a><span xml:space="preserve" class="s380fde02710b46a6bf4b823f41ab58b4DefaultParagraphFont">    Firm permit required for CPA licensed in another state to exercise practice privileges.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: 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name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-1 - Definitions."><meta property="og:description" content="SDLRC Codified Law 36-20B-1 - Definitions."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-1" rel="noopener"><span class="s8a4108699b3448f8ba1e4c4c66151888SENU">36-20B-1</span></a><span xml:space="preserve" class="s8a4108699b3448f8ba1e4c4c66151888SENU">. </span><span class="s8a4108699b3448f8ba1e4c4c66151888CL">Definitions.</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888Statute"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">Terms as used in this chapter mean:</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(1)    "Board," the South Dakota Board of Accountancy;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(2)    "Certificate," a certified public accountant certificate issued pursuant to this chapter or a certified public accountant certificate issued, after examination, under the law of any other state;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(3)    "Client," a person that agrees with a licensee to receive a professional service, other than an employer-employee relationship;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(4)    "CPA firm" and "PA firm," a sole proprietorship, corporation, partnership, or any other form of organization permitted by law, issued a permit under this chapter;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(5)    "Compilation," a service performed in accordance with Statements on Standards for Accounting and Review Services, which presents in the form of financial statements and information that is the representation of management and does not express any assurance on the statements;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(6)    "Domestic," referring to a jurisdiction of a state;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(7)    "Foreign," referring to a jurisdiction outside of the United States;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(8)    "Home office," the location specified by a client as the address to which a service is directed;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(9)    "License," a certificate issued pursuant to this chapter, a permit issued pursuant to this chapter, or a registration pursuant to this chapter;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(10)    "Licensee," the holder of a certificate or a permit issued pursuant to this chapter;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(11)    "Manager," a manager of a limited liability company;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(12)    "Member," a member of a limited liability company;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(13)    "Owner," a proprietor, partner, officer, shareholder, or member with financial rights in a CPA firm or PA firm;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(14)    "Peer review," a study, appraisal, or review of the professional work of a certificate holder or CPA firm, which performs attest or compilation services, by a qualified person or persons, who hold certificates, and who are not affiliated with the certificate holder or CPA firm being reviewed;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(15)    "Permit," a permit to practice public accountancy issued to a firm pursuant to this chapter or under corresponding provisions of the laws of other states;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(16)    "Practice privilege," the privilege for a person to practice public accountancy;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(17)    "Principal place of business," the office location designated by a licensee for the purpose of practice privilege;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(18)    "Professional," arising out of, or related to, the specialized knowledge or skills associated with certified public accountants or public accountants;</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(19)    "Public accountant," a person who holds a public accountant license issued pursuant to provisions of prior law; and</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888StatuteNumber1"><span class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont">(20)    "State," any state of the United States, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands.</span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888Normal"><span xml:space="preserve" class="s8a4108699b3448f8ba1e4c4c66151888000000"> </span></p><p dir="ltr" class="s8a4108699b3448f8ba1e4c4c66151888NoIndent"><span xml:space="preserve" class="s8a4108699b3448f8ba1e4c4c66151888DefaultParagraphFont-000001">Source: </span><span class="s8a4108699b3448f8ba1e4c4c66151888SCL">SL 2002, ch 179, § 2; SL 2009, ch 185, § 1; SL 2013, ch 175, § 1; SL 2026, ch 160, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060511Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060511SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060511CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060511Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060511DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060511Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2060511Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060511000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060511SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060511SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060511Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-2"><span class="s2060511SENU">36-20B-2</span></a><span xml:space="preserve" class="s2060511SENU">. </span><span class="s2060511CL">Attest defined--Statements on standards to be adopted.</span></p><p dir="ltr" class="s2060511Normal-000000"><span class="s2060511DefaultParagraphFont">For the purposes of this chapter, attest means providing the following services:</span></p><p dir="ltr" class="s2060511Normal-000001"><span class="s2060511DefaultParagraphFont">(1)    Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);</span></p><p dir="ltr" class="s2060511Normal-000001"><span class="s2060511DefaultParagraphFont">(2)    Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);</span></p><p dir="ltr" class="s2060511Normal-000001"><span class="s2060511DefaultParagraphFont">(3)    Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);</span></p><p dir="ltr" class="s2060511Normal-000001"><span class="s2060511DefaultParagraphFont">(4)    Any engagement to be performed in accordance with the Auditing Standards of the Public Company Auditing Oversight Board (PCAOB); and</span></p><p dir="ltr" class="s2060511Normal-000001"><span class="s2060511DefaultParagraphFont">(5)    Any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE, other than an examination described in subdivision (3).</span></p><p dir="ltr" class="s2060511Normal-000002"><span xml:space="preserve" class="s2060511DefaultParagraphFont">The statements on standards specified in this definition shall be adopted by reference by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060511DefaultParagraphFont">1-26</span></a><span class="s2060511DefaultParagraphFont">, and shall be those developed for general application by recognized national accountancy organizations.</span></p><p dir="ltr" class="s2060511Normal"><span xml:space="preserve" class="s2060511000003"> </span></p><p dir="ltr" class="s2060511Normal"><span class="s2060511SCL">Source:</span><span xml:space="preserve" class="s2060511SCL-000004"> SL 2002, ch 179, § 3; SL 2009, ch 185, § 2; SL 2019, ch 170, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060512Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060512SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060512CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060512Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060512DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060512000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060512SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060512SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060512Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-3"><span class="s2060512SENU">36-20B-3</span></a><span xml:space="preserve" class="s2060512SENU">. </span><span class="s2060512CL">Report defined.</span></p><p dir="ltr" class="s2060512Normal-000000"><span class="s2060512DefaultParagraphFont">For the purposes of this chapter, the term, report, if used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements or assertion. It also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing and that the service reported upon was performed under standards for such services established by the American Institute of Certified Public Accountants. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself. The term includes any form of language that disclaims an opinion when the form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person or firm issuing the language or both. The term includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence or both.</span></p><p dir="ltr" class="s2060512Normal"><span xml:space="preserve" class="s2060512000001"> </span></p><p dir="ltr" class="s2060512Normal"><span class="s2060512SCL">Source:</span><span xml:space="preserve" class="s2060512SCL-000002"> SL 2002, ch 179, § 4; SL 2019, ch 170, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060513Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060513SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060513CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060513Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060513DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060513Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060513000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060513SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060513SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060513Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-4"><span class="s2060513SENU">36-20B-4</span></a><span xml:space="preserve" class="s2060513SENU">. </span><span class="s2060513CL">South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.</span></p><p dir="ltr" class="s2060513Normal-000000"><span class="s2060513DefaultParagraphFont">The South Dakota Board of Accountancy, which has responsibility for the administration and enforcement of this chapter, consists of six members, all of whom shall be residents of this state. Five members shall be appointed by the Governor for three-year terms. Four of the appointed members shall be holders of active certificates and three of these shall be in the practice of public accountancy. One appointed member shall be a lay member who is not a holder of a certificate under this chapter but shall have had professional or practical experience in the use of accounting services and financial statements, so as to be qualified to make judgments about the qualifications and conduct of persons and firms subject to regulation under this chapter. The auditor general shall serve as an ex officio member. The Governor shall, by appointment, fill any vacancy occurring during a term for the remainder of the unexpired term. Any member of the board whose certificate is revoked or suspended shall automatically cease to be a member of the board. The Governor may remove any member of the board for cause. The Governor may stagger the terms to enable the board to have different terms expire each year. No member may serve more than three consecutive full terms. However, appointment to fill an unexpired term is not considered a complete term for this purpose.</span></p><p dir="ltr" class="s2060513Normal-000001"><span class="s2060513DefaultParagraphFont">The terms of members begin on October thirty-first of the calendar year in which the Governor appoints the member, unless otherwise designated by the Governor. The appointee's term expires on October thirtieth in the third year of appointment. Any member's term ending June 30, 2013, or thereafter is extended to October thirtieth in the year the term is to expire.</span></p><p dir="ltr" class="s2060513Normal"><span xml:space="preserve" class="s2060513000002"> </span></p><p dir="ltr" class="s2060513Normal"><span class="s2060513SCL">Source:</span><span xml:space="preserve" class="s2060513SCL-000003"> SL 2002, ch 179, § 5; SL 2005, ch 199, § 53; SL 2012, ch 16, § 1; SL 2013, ch 176, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060514Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060514SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060514CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060514Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060514DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060514DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060514000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060514SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060514SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060514Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-5"><span class="s2060514SENU">36-20B-5</span></a><span xml:space="preserve" class="s2060514SENU">. </span><span class="s2060514CL">Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.</span></p><p dir="ltr" class="s2060514Normal-000000"><span class="s2060514DefaultParagraphFont">The board shall elect annually from among its members a chair, vice chair, and secretary</span><span class="s2060514DefaultParagraphFont-000001">-</span><span class="s2060514DefaultParagraphFont">treasurer. A quorum for the transaction of board business shall consist of a majority of the members. The board shall meet at such times and places as may be determined by the board. The board shall have a seal which shall be judicially noticed. The board shall retain or arrange for the retention of all applications and all documents under oath that are filed with the board and also records of its proceedings, and it shall maintain a registry of the names and addresses of all active licensees under this chapter. The board may maintain a registry of the names and addresses of all other licensees. In any proceeding in court, whether civil or criminal, arising out of or founded upon any provision of this chapter, copies of any records certified as true copies under the seal of the board are admissible in evidence as tending to prove the contents of the records.</span></p><p dir="ltr" class="s2060514Normal"><span xml:space="preserve" class="s2060514000002"> </span></p><p dir="ltr" class="s2060514Normal"><span class="s2060514SCL">Source:</span><span xml:space="preserve" class="s2060514SCL-000003"> SL 2002, ch 179, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060515Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060515SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060515CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060515Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060515DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060515000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060515SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060515SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060515Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-6"><span class="s2060515SENU">36-20B-6</span></a><span xml:space="preserve" class="s2060515SENU">. </span><span class="s2060515CL">Board within Department of Labor and Regulation--Reports to secretary.</span></p><p dir="ltr" class="s2060515Normal-000000"><span class="s2060515DefaultParagraphFont">The board is within the Department of Labor and Regulation and shall submit reports of its activities in the form and at such times as required by the secretary of labor and regulation.</span></p><p dir="ltr" class="s2060515Normal"><span xml:space="preserve" class="s2060515000001"> </span></p><p dir="ltr" class="s2060515Normal"><span class="s2060515SCL">Source:</span><span xml:space="preserve" class="s2060515SCL-000002"> SL 2002, ch 179, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 51; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2060515SCL-000002">11-1</span></a><span class="s2060515SCL-000002">), § 33, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060516Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060516SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060516CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060516Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060516DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060516000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060516SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060516SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060516Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-7"><span class="s2060516SENU">36-20B-7</span></a><span xml:space="preserve" class="s2060516SENU">. </span><span class="s2060516CL">Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.</span></p><p dir="ltr" class="s2060516Normal-000000"><span class="s2060516DefaultParagraphFont">All money coming into the custody of the board each calendar month shall be paid by the board to the state treasurer on or before the tenth day of the next month. The state treasurer shall credit the money to the South Dakota Board of Accountancy fund. The money in the South Dakota Board of Accountancy fund is continuously appropriated to the board for the purpose of paying the expense of administering and enforcing the provisions of this chapter. However, the total expense incurred may not exceed the total money collected by the board under the provisions of this chapter.</span></p><p dir="ltr" class="s2060516Normal"><span xml:space="preserve" class="s2060516000001"> </span></p><p dir="ltr" class="s2060516Normal"><span class="s2060516SCL">Source:</span><span xml:space="preserve" class="s2060516SCL-000002"> SL 2002, ch 179, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060517Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060517SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060517CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060517Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060517DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060517000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060517SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060517SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060517Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-8"><span class="s2060517SENU">36-20B-8</span></a><span xml:space="preserve" class="s2060517SENU">. </span><span class="s2060517CL">Compensation and expenses of board members.</span></p><p dir="ltr" class="s2060517Normal-000000"><span class="s2060517DefaultParagraphFont">Each member of the board shall be paid an amount established by law for each day or portion thereof spent in the discharge of the member's official duties and shall be reimbursed for the member's expenses incurred in the discharge of the member's official duties in accordance with the schedule adopted by the Board of Finance for state employees.</span></p><p dir="ltr" class="s2060517Normal"><span xml:space="preserve" class="s2060517000001"> </span></p><p dir="ltr" class="s2060517Normal"><span class="s2060517SCL">Source:</span><span xml:space="preserve" class="s2060517SCL-000002"> SL 2002, ch 179, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060518Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060518SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060518CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060518Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060518DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060518000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060518SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060518SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060518Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-9"><span class="s2060518SENU">36-20B-9</span></a><span xml:space="preserve" class="s2060518SENU">. </span><span class="s2060518CL">Employment of personnel--Appointment of committees--Legal counsel.</span></p><p dir="ltr" class="s2060518Normal-000000"><span class="s2060518DefaultParagraphFont">The board may employ an executive director and such other personnel as it deems necessary in its administration and enforcement of this chapter. The board may appoint committees or persons to advise or assist it in such administration and enforcement. The board may retain legal counsel to advise and assist it in addition to the advice and assistance provided by the attorney general.</span></p><p dir="ltr" class="s2060518Normal"><span xml:space="preserve" class="s2060518000001"> </span></p><p dir="ltr" class="s2060518Normal"><span class="s2060518SCL">Source:</span><span xml:space="preserve" class="s2060518SCL-000002"> SL 2002, ch 179, § 10.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060519Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060519SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060519CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060519Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060519DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060519Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2060519Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060519000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060519SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060519SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060519Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-10"><span class="s2060519SENU">36-20B-10</span></a><span xml:space="preserve" class="s2060519SENU">. </span><span class="s2060519CL">Authority of South Dakota Board of Accountancy.</span></p><p dir="ltr" class="s2060519Normal-000000"><span class="s2060519DefaultParagraphFont">In addition to any other power granted to the board, the board may take any action that is necessary and proper to effectuate the purposes of this chapter, including:</span></p><p dir="ltr" class="s2060519Normal-000001"><span class="s2060519DefaultParagraphFont">(1)    The power to sue and be sued in its official name as an agency of this state;</span></p><p dir="ltr" class="s2060519Normal-000001"><span class="s2060519DefaultParagraphFont">(2)    To issue subpoenas to compel the attendance of witnesses and the production of documents;</span></p><p dir="ltr" class="s2060519Normal-000001"><span class="s2060519DefaultParagraphFont">(3)    To administer oaths;</span></p><p dir="ltr" class="s2060519Normal-000001"><span class="s2060519DefaultParagraphFont">(4)    To take testimony and to cooperate with the appropriate authorities in other states in investigation and enforcement concerning violations of this chapter and comparable acts of other states; and</span></p><p dir="ltr" class="s2060519Normal-000001"><span class="s2060519DefaultParagraphFont">(5)    To receive evidence, concerning all matters within the scope of this chapter.</span></p><p dir="ltr" class="s2060519Normal-000002"><span class="s2060519DefaultParagraphFont">In case of disobedience of a subpoena, the board may invoke the aid of any court in requiring the attendance and testimony of witnesses and the production of documentary evidence.</span></p><p dir="ltr" class="s2060519Normal"><span xml:space="preserve" class="s2060519000003"> </span></p><p dir="ltr" class="s2060519Normal"><span class="s2060519SCL">Source:</span><span xml:space="preserve" class="s2060519SCL-000004"> SL 2002, ch 179, § 11.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060520Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060520SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060520CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060520Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060520DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060520000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060520SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060520SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060520Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-11"><span class="s2060520SENU">36-20B-11</span></a><span xml:space="preserve" class="s2060520SENU">. </span><span class="s2060520CL">Immunity from liability of board members and agents.</span></p><p dir="ltr" class="s2060520Normal-000000"><span class="s2060520DefaultParagraphFont">The board, its members, and its agents are immune from personal liability for actions taken in good faith in the discharge of the board's responsibilities, and the state shall hold the board, its members, and its agents harmless from all costs, damages, and attorneys' fees arising from claims and suits against them with respect to matters to which such immunity applies.</span></p><p dir="ltr" class="s2060520Normal"><span xml:space="preserve" class="s2060520000001"> </span></p><p dir="ltr" class="s2060520Normal"><span class="s2060520SCL">Source:</span><span xml:space="preserve" class="s2060520SCL-000002"> SL 2002, ch 179, § 12.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.scfdc7fe73dbe4d99bd17adce88bf7c75Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scfdc7fe73dbe4d99bd17adce88bf7c75SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scfdc7fe73dbe4d99bd17adce88bf7c75CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.scfdc7fe73dbe4d99bd17adce88bf7c75Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2 { margin-left: 1.25in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.scfdc7fe73dbe4d99bd17adce88bf7c75Statute-000000 { text-indent: 0.75in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } p.scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2-000001 { margin-left: 0.75in; text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.scfdc7fe73dbe4d99bd17adce88bf7c75000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.scfdc7fe73dbe4d99bd17adce88bf7c75NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scfdc7fe73dbe4d99bd17adce88bf7c75SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-12 - Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 36-20B-12 - Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-12"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12" rel="noopener"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75SENU">36-20B-12</span></a><span xml:space="preserve" class="scfdc7fe73dbe4d99bd17adce88bf7c75SENU">. </span><span class="scfdc7fe73dbe4d99bd17adce88bf7c75CL">Promulgation of rules.</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75Statute"><span xml:space="preserve" class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">The board shall promulgate rules, in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">1-26</span></a><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">, governing the board's administration and enforcement of this chapter and the conduct of licensees in the following matters:</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(1)    Rules governing the board's meetings, and the conduct of the board's business;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(2)    Rules of procedure governing the conduct of investigations and hearings by the board;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(3)    Rules specifying the fees for firm permits and certificates, educational and experience qualifications required for the issuance of certificates, the date for renewal of firm permits and certificates, and the continuing professional education required for renewal of certificates. The fee for issuance or renewal of a certificate may not exceed one hundred dollars;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(4)    Rules of professional conduct to control the quality and integrity of the practice of public accountancy by licensees, covering the following areas:</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(a)    Independence, integrity, and objectivity;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(b)    Competence and technical and professional standards;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(c)    Responsibilities to the public; and</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(d)    Responsibilities to clients;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(5)    Rules governing the manner and circumstances of use of the titles certified public accountant and CPA by holders of certificates who do not practice public accountancy, as provided for in this chapter;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(6)    Rules specifying procedures and fees, not to exceed one hundred dollars, for the registration of certificate holders who do not practice public accountancy, as provided for in this chapter;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(7)    Rules governing the manner and circumstances of use of the titles public accountant and PA by holders of licenses issued under prior law who do not practice public accountancy, as provided for in this chapter;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(8)    Rules specifying procedures and fees, not to exceed one hundred dollars, for the registration of license holders who do not practice public accountancy, as provided for in this chapter;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(9)    Rules regarding peer review pursuant to this chapter;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(10)    Rules specifying peer review administrative fees, not to exceed one hundred twenty-five dollars, plus seventy-five dollars for a peer review form filed late;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(11)    Rules specifying procedures and fees, not to exceed one hundred dollars, for required peer review documentation filed late;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(12)    Rules specifying fees for examination and reexamination, not to exceed four hundred fifty dollars per section of the examination or reexamination, and issuance of a certificate, not to exceed one hundred dollars;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(13)    Rules specifying the procedures and fees, not to exceed one hundred dollars for each owner, plus one hundred dollars for a firm practicing public accountancy in this state, for initial issuance or renewal of a firm permit. Any fee promulgated by rule pursuant to this subdivision may be a flat fee or tier based;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(14)    Rules governing the application and fees for:</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(a)    A modification of a disciplinary action, not to exceed one thousand dollars;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(b)    A reissue of a certificate, not to exceed one hundred dollars; and</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(c)    A firm permit, not to exceed one hundred dollars for each owner, plus one hundred dollars for a firm practicing public accountancy in this state.</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75Statute-000000"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">Any fee promulgated by rule pursuant to this subdivision may be a flat fee or tier based;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(15)    Rules governing the methods, eligibility, and requirements for applying for examination and reexamination;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(16)    Rules specifying procedures and fees for the late renewal of certificates, not to exceed one hundred dollars, and firm permits, not to exceed one hundred dollars for each owner, plus one hundred dollars for a firm practicing public accountancy in this state. Any fee promulgated by rule pursuant to this subdivision may be either a flat fee or tier based;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(17)    Rules specifying procedures and fees, not to exceed fifty dollars, for replacement of a certificate or permit;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(18)    Rules specifying methods and requirements for conducting the examination;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(19)    Rules specifying methods, eligibility, and requirements of applying for a certificate;</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(20)    Rules specifying procedures and fees for the:</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(a)    Late issuance of certificates, not to exceed one hundred dollars; and</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(b)    Late filing of firm permits, not to exceed one hundred dollars for each owner, plus one hundred dollars for a firm practicing public accountancy in this state.</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber2-000001"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">Any fee promulgated by rule pursuant to this subdivision may be a flat fee or tier based; and</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75StatuteNumber1"><span class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont">(21)    Rules defining active and inactive status of certificate and license holders who are not practicing public accountancy.</span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75Normal"><span xml:space="preserve" class="scfdc7fe73dbe4d99bd17adce88bf7c75000002"> </span></p><p dir="ltr" class="scfdc7fe73dbe4d99bd17adce88bf7c75NoIndent"><span xml:space="preserve" class="scfdc7fe73dbe4d99bd17adce88bf7c75DefaultParagraphFont-000003">Source: </span><span class="scfdc7fe73dbe4d99bd17adce88bf7c75SCL">SL 2002, ch 179, § 13; SL 2008, ch 191, § 39; SL 2013, ch 175, § 2; SL 2025, ch 161, § 1; SL 2026, ch 160, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060522Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060522SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060522CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060522Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060522DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060522000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060522SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060522SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060522Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-13"><span class="s2060522SENU">36-20B-13</span></a><span xml:space="preserve" class="s2060522SENU">. </span><span class="s2060522CL">Certification as certified public accountant--Fees.</span></p><p dir="ltr" class="s2060522Normal-000000"><span class="s2060522DefaultParagraphFont">The board shall grant a certificate to any applicant who meets the requirements of good moral character, education, examination, and experience requirements and who pays the fees prescribed in this chapter.</span></p><p dir="ltr" class="s2060522Normal"><span xml:space="preserve" class="s2060522000001"> </span></p><p dir="ltr" class="s2060522Normal"><span class="s2060522SCL">Source:</span><span xml:space="preserve" class="s2060522SCL-000002"> SL 2002, ch 179, § 14.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060523Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060523SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060523CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060523Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060523DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060523000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060523SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060523SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060523Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-14"><span class="s2060523SENU">36-20B-14</span></a><span xml:space="preserve" class="s2060523SENU">. </span><span class="s2060523CL">Good moral character defined.</span></p><p dir="ltr" class="s2060523Normal-000000"><span xml:space="preserve" class="s2060523DefaultParagraphFont">Good moral character for purposes of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-13"><span class="s2060523DefaultParagraphFont">36-20B-13</span></a><span xml:space="preserve" class="s2060523DefaultParagraphFont"> means lack of a history of dishonest or felonious acts. The board may refuse to grant a certificate on the ground of failure to satisfy this requirement only if there is a substantial connection between the lack of good moral character of the applicant and the professional responsibilities of a licensee and if the finding by the board or lack of good moral character is supported by clear and convincing evidence. If an applicant is found to be unqualified for a certificate because of a lack of good moral character, the board shall furnish the applicant a statement containing the findings of the board, a complete record of the evidence upon which the determination was based, and a notice of the applicant's right of appeal.</span></p><p dir="ltr" class="s2060523Normal"><span xml:space="preserve" class="s2060523000001"> </span></p><p dir="ltr" class="s2060523Normal"><span class="s2060523SCL">Source:</span><span xml:space="preserve" class="s2060523SCL-000002"> SL 2002, ch 179, § 15.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sc26fe96294b14952ae0dce8d08d98d7aNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc26fe96294b14952ae0dce8d08d98d7aSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc26fe96294b14952ae0dce8d08d98d7aCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sc26fe96294b14952ae0dce8d08d98d7aStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc26fe96294b14952ae0dce8d08d98d7aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc26fe96294b14952ae0dce8d08d98d7a000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc26fe96294b14952ae0dce8d08d98d7aNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc26fe96294b14952ae0dce8d08d98d7aDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc26fe96294b14952ae0dce8d08d98d7aSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-15 - Examination--Degree requirement."><meta property="og:description" content="SDLRC Codified Law 36-20B-15 - Examination--Degree requirement."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-15"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sc26fe96294b14952ae0dce8d08d98d7aNormal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-15" rel="noopener"><span class="sc26fe96294b14952ae0dce8d08d98d7aSENU">36-20B-15</span></a><span xml:space="preserve" class="sc26fe96294b14952ae0dce8d08d98d7aSENU">. </span><span class="sc26fe96294b14952ae0dce8d08d98d7aCL">Examination--Degree requirement.</span></p><p dir="ltr" class="sc26fe96294b14952ae0dce8d08d98d7aStatute"><span xml:space="preserve" class="sc26fe96294b14952ae0dce8d08d98d7aDefaultParagraphFont">In order to sit for the examination described in § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-18" rel="noopener"><span class="sc26fe96294b14952ae0dce8d08d98d7aDefaultParagraphFont">36-20B-18</span></a><span class="sc26fe96294b14952ae0dce8d08d98d7aDefaultParagraphFont">, an individual must provide documentation to the board that the individual has obtained, or is scheduled to obtain within one hundred days after taking the examination, a bachelor's degree or a graduate degree from an accredited institution of higher education. The individual's degree program must include a concentration in accounting or an equivalent, as determined by the board.</span></p><p dir="ltr" class="sc26fe96294b14952ae0dce8d08d98d7aNormal"><span xml:space="preserve" class="sc26fe96294b14952ae0dce8d08d98d7a000000"> </span></p><p dir="ltr" class="sc26fe96294b14952ae0dce8d08d98d7aNoIndent"><span xml:space="preserve" class="sc26fe96294b14952ae0dce8d08d98d7aDefaultParagraphFont-000001">Source: </span><span class="sc26fe96294b14952ae0dce8d08d98d7aSCL">SL 2002, ch 179, § 16; SL 2026, ch 160, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060525Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060525SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060525CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060525Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060525DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060525000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060525SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060525SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060525Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-16"><span class="s2060525SENU">36-20B-16</span></a><span xml:space="preserve" class="s2060525SENU">. </span><span class="s2060525CL">Applicant to pass examination on rules of ethics.</span></p><p dir="ltr" class="s2060525Normal-000000"><span xml:space="preserve" class="s2060525DefaultParagraphFont">An applicant shall pass an examination covering the rules of ethics and professional conduct promulgated by the board pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060525DefaultParagraphFont">1-26</span></a><span class="s2060525DefaultParagraphFont">. The examination may be part of the uniform CPA examination or may be a separate examination.</span></p><p dir="ltr" class="s2060525Normal"><span xml:space="preserve" class="s2060525000001"> </span></p><p dir="ltr" class="s2060525Normal"><span class="s2060525SCL">Source:</span><span xml:space="preserve" class="s2060525SCL-000002"> SL 2002, ch 179, § 20.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s20681b6b813c46a3b27e7f601e777eaeNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s20681b6b813c46a3b27e7f601e777eaeSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s20681b6b813c46a3b27e7f601e777eaeCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s20681b6b813c46a3b27e7f601e777eaeStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s20681b6b813c46a3b27e7f601e777eaeDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s20681b6b813c46a3b27e7f601e777eae000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s20681b6b813c46a3b27e7f601e777eaeNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s20681b6b813c46a3b27e7f601e777eaeDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s20681b6b813c46a3b27e7f601e777eaeSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-17 - Fee for examination."><meta property="og:description" content="SDLRC Codified Law 36-20B-17 - Fee for examination."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-17"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s20681b6b813c46a3b27e7f601e777eaeNormal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-17" rel="noopener"><span class="s20681b6b813c46a3b27e7f601e777eaeSENU">36-20B-17</span></a><span xml:space="preserve" class="s20681b6b813c46a3b27e7f601e777eaeSENU">. </span><span class="s20681b6b813c46a3b27e7f601e777eaeCL">Fee for examination.</span></p><p dir="ltr" class="s20681b6b813c46a3b27e7f601e777eaeStatute"><span class="s20681b6b813c46a3b27e7f601e777eaeDefaultParagraphFont">The board may charge, or provide for a third-party administering the examination or reexamination to charge, each applicant a fee for the examination or reexamination.</span></p><p dir="ltr" class="s20681b6b813c46a3b27e7f601e777eaeNormal"><span xml:space="preserve" class="s20681b6b813c46a3b27e7f601e777eae000000"> </span></p><p dir="ltr" class="s20681b6b813c46a3b27e7f601e777eaeNoIndent"><span xml:space="preserve" class="s20681b6b813c46a3b27e7f601e777eaeDefaultParagraphFont-000001">Source: </span><span class="s20681b6b813c46a3b27e7f601e777eaeSCL">SL 2002, ch 179, § 21; SL 2008, ch 191, § 40; SL 2025, ch 161, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060527Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060527SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060527CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060527Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060527DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060527000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060527SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060527SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060527Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-18"><span class="s2060527SENU">36-20B-18</span></a><span xml:space="preserve" class="s2060527SENU">. </span><span class="s2060527CL">Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.</span></p><p dir="ltr" class="s2060527Normal-000000"><span xml:space="preserve" class="s2060527DefaultParagraphFont">The examination required to be passed as a condition for the granting of a certificate shall be held at least annually and shall test the applicant's knowledge of the subjects of accounting, auditing, and such other related subjects as the board may specify by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060527DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2060527DefaultParagraphFont">. The time for holding such examination shall be determined by the board and may be changed from time to time. The board shall prescribe, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060527DefaultParagraphFont">1-26</span></a><span class="s2060527DefaultParagraphFont">, the methods of applying for and conducting the examination, including methods for grading and determining a passing grade required of an applicant for a certificate. However, the board shall, to the extent possible, assure that the examination, grading of the examination, and the passing grades are uniform with those applicable in other states. The board may make use of any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service of the American Institute of Certified Public Accountants and may contract with third parties to perform such administrative services with respect to the examination to assist it in performing its duties.</span></p><p dir="ltr" class="s2060527Normal"><span xml:space="preserve" class="s2060527000001"> </span></p><p dir="ltr" class="s2060527Normal"><span class="s2060527SCL">Source:</span><span xml:space="preserve" class="s2060527SCL-000002"> SL 2002, ch 179, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060528Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060528SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060528CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060528Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060528DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060528Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060528000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060528SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060528SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060528Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-19"><span class="s2060528SENU">36-20B-19</span></a><span xml:space="preserve" class="s2060528SENU">. </span><span class="s2060528CL">Successful completion of examination--Reexamination.</span></p><p dir="ltr" class="s2060528Normal-000000"><span xml:space="preserve" class="s2060528DefaultParagraphFont">An applicant shall pass all parts of the examination provided for in this section to qualify for a certificate. If at any sitting of the examination an applicant passes the number of parts specified by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060528DefaultParagraphFont">1-26</span></a><span class="s2060528DefaultParagraphFont">, then the applicant shall be given credit for those parts passed and need not sit for reexamination in those parts if:</span></p><p dir="ltr" class="s2060528Normal-000001"><span xml:space="preserve" class="s2060528DefaultParagraphFont">(1)    The applicant wrote all parts of the examination specified by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060528DefaultParagraphFont">1-26</span></a><span class="s2060528DefaultParagraphFont">;</span></p><p dir="ltr" class="s2060528Normal-000001"><span xml:space="preserve" class="s2060528DefaultParagraphFont">(2)    The applicant attained a minimum grade specified by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060528DefaultParagraphFont">1-26</span></a><span class="s2060528DefaultParagraphFont">, on each section not passed at that sitting;</span></p><p dir="ltr" class="s2060528Normal-000001"><span xml:space="preserve" class="s2060528DefaultParagraphFont">(3)    The applicant passes the remaining parts of the examination within a period of time specified by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060528DefaultParagraphFont">1-26</span></a><span class="s2060528DefaultParagraphFont">, given after the initial examination at which the first parts were passed;</span></p><p dir="ltr" class="s2060528Normal-000001"><span xml:space="preserve" class="s2060528DefaultParagraphFont">(4)    At each subsequent sitting at which the applicant seeks to pass any additional parts, the applicant writes all parts as specified by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060528DefaultParagraphFont">1-26</span></a><span class="s2060528DefaultParagraphFont">; and</span></p><p dir="ltr" class="s2060528Normal-000001"><span xml:space="preserve" class="s2060528DefaultParagraphFont">(5)    In order to receive credit for passing additional parts in any such subsequent sitting, the applicant attains such grades on parts written but not passed on such sitting as specified by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060528DefaultParagraphFont">1-26</span></a><span class="s2060528DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060528Normal"><span xml:space="preserve" class="s2060528000002"> </span></p><p dir="ltr" class="s2060528Normal"><span class="s2060528SCL">Source:</span><span xml:space="preserve" class="s2060528SCL-000003"> SL 2002, ch 179, § 18.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060529Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060529SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060529CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060529Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060529DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060529000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060529SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060529SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060529Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-20"><span class="s2060529SENU">36-20B-20</span></a><span xml:space="preserve" class="s2060529SENU">. </span><span class="s2060529CL">Reciprocity of examination credits--Waiver of examination requirements.</span></p><p dir="ltr" class="s2060529Normal-000000"><span class="s2060529DefaultParagraphFont">An applicant shall be given credit for any parts of an examination passed in another state if such credit would have been given, under then applicable requirements, if the applicant had taken the examination in this state. The board may in particular cases waive or defer any of the foregoing requirements regarding the circumstances in which the various parts of the examination shall be passed, upon a showing that, by reason of circumstances beyond the applicant's control, the applicant was unable to meet such requirement.</span></p><p dir="ltr" class="s2060529Normal"><span xml:space="preserve" class="s2060529000001"> </span></p><p dir="ltr" class="s2060529Normal"><span class="s2060529SCL">Source:</span><span xml:space="preserve" class="s2060529SCL-000002"> SL 2002, ch 179, § 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sedca51fd388a4e78b582ed3239818bb1Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sedca51fd388a4e78b582ed3239818bb1SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sedca51fd388a4e78b582ed3239818bb1CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sedca51fd388a4e78b582ed3239818bb1Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sedca51fd388a4e78b582ed3239818bb1StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sedca51fd388a4e78b582ed3239818bb1000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sedca51fd388a4e78b582ed3239818bb1NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sedca51fd388a4e78b582ed3239818bb1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-21 - Examination--Experience in accounting--Promulgation of rules--Certificate issued prior to July 1, 2002."><meta property="og:description" content="SDLRC Codified Law 36-20B-21 - Examination--Experience in accounting--Promulgation of rules--Certificate issued prior to July 1, 2002."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-21"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21" rel="noopener"><span class="sedca51fd388a4e78b582ed3239818bb1SENU">36-20B-21</span></a><span xml:space="preserve" class="sedca51fd388a4e78b582ed3239818bb1SENU">. </span><span class="sedca51fd388a4e78b582ed3239818bb1CL">Examination--Experience in accounting--Promulgation of rules--Certificate issued prior to July 1, 2002.</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1Statute"><span xml:space="preserve" class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">An applicant for a certificate, who holds a graduate degree that satisfies the requirements to sit for an examination, pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-15" rel="noopener"><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">36-20B-15</span></a><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">, shall provide to the board documentation that the applicant has completed one year of experience in accounting.</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1Statute"><span xml:space="preserve" class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">An applicant for a certificate, who holds a bachelor's degree that satisfies the requirements to sit for an examination, pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-15" rel="noopener"><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">36-20B-15</span></a><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">, shall provide to the board documentation that the applicant has completed:</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1StatuteNumber1"><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">(1)    One year of experience in accounting and thirty semester credit hours of education, in addition to the number of hours required to obtain the applicant's bachelor's degree, at an accredited institution of higher education; or</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1StatuteNumber1"><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">(2)    Two years of experience in accounting.</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1Statute"><span xml:space="preserve" class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">For the purposes of this section, experience in accounting includes any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills, all of which were verified by a licensee and meet requirements prescribed by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">1-26</span></a><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">. Acceptable experience may be completed through employment in government, industry, academia, or public practice.</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1Statute"><span class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont">Any person who holds a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the requirements of this section.</span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1Normal"><span xml:space="preserve" class="sedca51fd388a4e78b582ed3239818bb1000000"> </span></p><p dir="ltr" class="sedca51fd388a4e78b582ed3239818bb1NoIndent"><span xml:space="preserve" class="sedca51fd388a4e78b582ed3239818bb1DefaultParagraphFont-000001">Source: </span><span class="sedca51fd388a4e78b582ed3239818bb1SCL">SL 2002, ch 179, § 22; SL 2026, ch 160, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s3fac5afdd97a4b0abac3b8433ddda211Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3fac5afdd97a4b0abac3b8433ddda211SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3fac5afdd97a4b0abac3b8433ddda211CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s3fac5afdd97a4b0abac3b8433ddda211Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3fac5afdd97a4b0abac3b8433ddda211000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s3fac5afdd97a4b0abac3b8433ddda211NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3fac5afdd97a4b0abac3b8433ddda211SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-22 - Eligibility to apply for certificate--Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 36-20B-22 - Eligibility to apply for certificate--Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-22"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s3fac5afdd97a4b0abac3b8433ddda211Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-22" rel="noopener"><span class="s3fac5afdd97a4b0abac3b8433ddda211SENU">36-20B-22</span></a><span xml:space="preserve" class="s3fac5afdd97a4b0abac3b8433ddda211SENU">. </span><span class="s3fac5afdd97a4b0abac3b8433ddda211CL">Eligibility to apply for certificate--Promulgation of rules.</span></p><p dir="ltr" class="s3fac5afdd97a4b0abac3b8433ddda211Statute"><span xml:space="preserve" class="s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont">An individual who passes the examination, and who satisfies the requirements set forth in § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21" rel="noopener"><span class="s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont">36-20B-21</span></a><span xml:space="preserve" class="s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont">, may apply for a certificate in accordance with requirements established by the board, in rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont">1-26</span></a><span class="s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont">. The board shall grant or renew a certificate to any person who makes application and demonstrates qualifications that are in accordance with the provisions of this chapter.</span></p><p dir="ltr" class="s3fac5afdd97a4b0abac3b8433ddda211Normal"><span xml:space="preserve" class="s3fac5afdd97a4b0abac3b8433ddda211000000"> </span></p><p dir="ltr" class="s3fac5afdd97a4b0abac3b8433ddda211NoIndent"><span xml:space="preserve" class="s3fac5afdd97a4b0abac3b8433ddda211DefaultParagraphFont-000001">Source: </span><span class="s3fac5afdd97a4b0abac3b8433ddda211SCL">SL 2002, ch 179, § 23; SL 2026, ch 160, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060532Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060532SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060532CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060532Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060532DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060532Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060532000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060532SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060532SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060532Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-23"><span class="s2060532SENU">36-20B-23</span></a><span xml:space="preserve" class="s2060532SENU">. </span><span class="s2060532CL">Issuance and renewal of certificate--Expiration--Application--Provisional certificates.</span></p><p dir="ltr" class="s2060532Normal-000000"><span xml:space="preserve" class="s2060532DefaultParagraphFont">A certificate shall be initially issued, and renewed, for a period of one year. However, certificates shall expire on the renewal date as established by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060532DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2060532DefaultParagraphFont">. Applications for such certificates shall be made in such form, and in the case of applications for renewal, between such dates, as the board shall specify by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060532DefaultParagraphFont">1-26</span></a><span class="s2060532DefaultParagraphFont">. The board shall grant or deny any such application no later than ninety days after the application is filed in proper form. If the applicant seeks the opportunity to show that issuance or renewal of a certificate was mistakenly denied, or if the board is not able to determine whether it should be granted or denied, the board may issue to the applicant a provisional certificate, which shall expire ninety days after its issuance or when the board determines whether to issue or renew the certificate for which application was made, whichever occurs first.</span></p><p dir="ltr" class="s2060532Normal-000001"><span class="s2060532DefaultParagraphFont">The failure of an applicant to renew under this chapter does not deprive the applicant of the right of renewal thereafter if the applicant is otherwise qualified.</span></p><p dir="ltr" class="s2060532Normal"><span xml:space="preserve" class="s2060532000002"> </span></p><p dir="ltr" class="s2060532Normal"><span class="s2060532SCL">Source:</span><span xml:space="preserve" class="s2060532SCL-000003"> SL 2002, ch 179, § 24.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060533Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060533SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060533CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060533Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060533DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060533000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060533SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060533SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060533Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-24"><span class="s2060533SENU">36-20B-24</span></a><span xml:space="preserve" class="s2060533SENU">. </span><span class="s2060533CL">Relinquishment of certificate or registration following suspension or revocation.</span></p><p dir="ltr" class="s2060533Normal-000000"><span class="s2060533DefaultParagraphFont">Any holder of a certificate or registration shall relinquish such document to the board within thirty days after such certificate or registration has been suspended or revoked.</span></p><p dir="ltr" class="s2060533Normal"><span xml:space="preserve" class="s2060533000001"> </span></p><p dir="ltr" class="s2060533Normal"><span class="s2060533SCL">Source:</span><span xml:space="preserve" class="s2060533SCL-000002"> SL 2002, ch 179, § 25.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6c770526672a474aadb518f88ae3ef05Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6c770526672a474aadb518f88ae3ef05SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6c770526672a474aadb518f88ae3ef05CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s6c770526672a474aadb518f88ae3ef05Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6c770526672a474aadb518f88ae3ef05StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s6c770526672a474aadb518f88ae3ef05000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6c770526672a474aadb518f88ae3ef05NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6c770526672a474aadb518f88ae3ef05SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-25 - Certificate to applicant licensed by another state--Requirements."><meta property="og:description" content="SDLRC Codified Law 36-20B-25 - Certificate to applicant licensed by another state--Requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-25"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-25" rel="noopener"><span class="s6c770526672a474aadb518f88ae3ef05SENU">36-20B-25</span></a><span xml:space="preserve" class="s6c770526672a474aadb518f88ae3ef05SENU">. </span><span class="s6c770526672a474aadb518f88ae3ef05CL">Certificate to applicant licensed by another state--Requirements.</span></p><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05Statute"><span class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont">The board must issue a certificate to an applicant who holds a certificate, license, or permit issued by another state, if the applicant provides documentation that:</span></p><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05StatuteNumber1"><span class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont">(1)    The applicant has passed the examination required for certification in the applicant's state, with grades that would have been passing grades at the time in this state;</span></p><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05StatuteNumber1"><span xml:space="preserve" class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont">(2)    The applicant has at least four years of experience of the type described in this chapter, or the applicant meets equivalent requirements prescribed by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont">1-26</span></a><span class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont">, after passing the examination, upon which the applicant's certificate was based, and within the ten years immediately preceding the application; and</span></p><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05StatuteNumber1"><span class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont">(3)    The applicant has fulfilled the requirements of continuing professional education that would have been applicable under subdivision (2), if the applicant's certificate, license, or permit was issued more than four years prior to submitting an application for an initial certificate under this chapter.</span></p><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05Normal"><span xml:space="preserve" class="s6c770526672a474aadb518f88ae3ef05000000"> </span></p><p dir="ltr" class="s6c770526672a474aadb518f88ae3ef05NoIndent"><span xml:space="preserve" class="s6c770526672a474aadb518f88ae3ef05DefaultParagraphFont-000001">Source: </span><span class="s6c770526672a474aadb518f88ae3ef05SCL">SL 2002, ch 179, § 26; SL 2026, ch 160, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sb8a44d73d4ee454899a39f1f9dcd881cNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb8a44d73d4ee454899a39f1f9dcd881cSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb8a44d73d4ee454899a39f1f9dcd881cCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sb8a44d73d4ee454899a39f1f9dcd881cStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb8a44d73d4ee454899a39f1f9dcd881cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb8a44d73d4ee454899a39f1f9dcd881c000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sb8a44d73d4ee454899a39f1f9dcd881cNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb8a44d73d4ee454899a39f1f9dcd881cDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb8a44d73d4ee454899a39f1f9dcd881cSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-26 - Certificate to applicant licensed by another state--Establishing principal place of business--Requirements."><meta property="og:description" content="SDLRC Codified Law 36-20B-26 - Certificate to applicant licensed by another state--Establishing principal place of business--Requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-26"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sb8a44d73d4ee454899a39f1f9dcd881cNormal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-26" rel="noopener"><span class="sb8a44d73d4ee454899a39f1f9dcd881cSENU">36-20B-26</span></a><span xml:space="preserve" class="sb8a44d73d4ee454899a39f1f9dcd881cSENU">. </span><span class="sb8a44d73d4ee454899a39f1f9dcd881cCL">Certificate to applicant licensed by another state--Establishing principal place of business--Requirements.</span></p><p dir="ltr" class="sb8a44d73d4ee454899a39f1f9dcd881cStatute"><span class="sb8a44d73d4ee454899a39f1f9dcd881cDefaultParagraphFont">Before establishing a principal place of business in this state, a person who is licensed by another state must request a certificate from the board. The board shall issue a certificate to any applicant who obtains, from the board of the other state, verification that the applicant's qualifications are comparable to the licensure requirements of this chapter, as determined by the board.</span></p><p dir="ltr" class="sb8a44d73d4ee454899a39f1f9dcd881cNormal"><span xml:space="preserve" class="sb8a44d73d4ee454899a39f1f9dcd881c000000"> </span></p><p dir="ltr" class="sb8a44d73d4ee454899a39f1f9dcd881cNoIndent"><span xml:space="preserve" class="sb8a44d73d4ee454899a39f1f9dcd881cDefaultParagraphFont-000001">Source: </span><span class="sb8a44d73d4ee454899a39f1f9dcd881cSCL">SL 2002, ch 179, § 27; SL 2009, ch 185, § 3; SL 2026, ch 160, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060536Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060536SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060536CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060536Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060536DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060536DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060536000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060536SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060536SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060536Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-27"><span class="s2060536SENU">36-20B-27</span></a><span xml:space="preserve" class="s2060536SENU">. </span><span class="s2060536CL">Renewal of certificate--Continuing education requirement--Exception.</span></p><p dir="ltr" class="s2060536Normal-000000"><span xml:space="preserve" class="s2060536DefaultParagraphFont">For renewal of a certificate under this chapter, a licensee shall participate in a program of learning designed to maintain professional competency. The program of learning shall comply with rules, promulgated by the board pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060536DefaultParagraphFont">1-26</span></a><span class="s2060536DefaultParagraphFont">. A licensee shall complete one hundred twenty hours of continuing education in each three</span><span class="s2060536DefaultParagraphFont-000001">-</span><span xml:space="preserve" class="s2060536DefaultParagraphFont">year renewal period. The board may, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060536DefaultParagraphFont">1-26</span></a><span class="s2060536DefaultParagraphFont">, establish an exception to this requirement for certificate holders who do not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including issuance of reports on financial statements or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. Any licensee granted such an exception by the board must place the word, inactive, adjacent to their CPA title or PA title on any business card, letterhead, or any other document or device, with the exception of their CPA certificate or PA license, on which their CPA or PA title appears.</span></p><p dir="ltr" class="s2060536Normal"><span xml:space="preserve" class="s2060536000002"> </span></p><p dir="ltr" class="s2060536Normal"><span class="s2060536SCL">Source:</span><span xml:space="preserve" class="s2060536SCL-000003"> SL 2002, ch 179, § 28.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060537Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060537SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060537CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060537Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060537DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060537000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060537SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060537SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060537Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-28"><span class="s2060537SENU">36-20B-28</span></a><span xml:space="preserve" class="s2060537SENU">. </span><span class="s2060537CL">Fee for issuance or renewal of certificate.</span></p><p dir="ltr" class="s2060537Normal-000000"><span xml:space="preserve" class="s2060537DefaultParagraphFont">The board shall charge a fee for each application for initial issuance or renewal of a certificate under this chapter in an amount, not to exceed one hundred dollars, prescribed by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060537DefaultParagraphFont">1-26</span></a><span class="s2060537DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060537Normal"><span xml:space="preserve" class="s2060537000001"> </span></p><p dir="ltr" class="s2060537Normal"><span class="s2060537SCL">Source:</span><span xml:space="preserve" class="s2060537SCL-000002"> SL 2002, ch 179, § 29; SL 2008, ch 191, § 41.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060538Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060538SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060538CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060538Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060538DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060538000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060538SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060538SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060538Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-29"><span class="s2060538SENU">36-20B-29</span></a><span xml:space="preserve" class="s2060538SENU">. </span><span class="s2060538CL">Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.</span></p><p dir="ltr" class="s2060538Normal-000000"><span class="s2060538DefaultParagraphFont">An applicant for initial issuance or renewal of a certificate under this chapter shall in the application, list any state in which the applicant has applied for or holds a certificate, license, or permit and list any past denial, revocation, or suspension of a certificate, license, or permit. Each holder of or applicant for a certificate under this chapter shall notify the board in writing, within thirty days after its occurrence, of any issuance, denial, revocation, or suspension of a certificate, license, or permit by another state, change of address or employment, or any conviction of a felony.</span></p><p dir="ltr" class="s2060538Normal"><span xml:space="preserve" class="s2060538000001"> </span></p><p dir="ltr" class="s2060538Normal"><span class="s2060538SCL">Source:</span><span xml:space="preserve" class="s2060538SCL-000002"> SL 2002, ch 179, § 30.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sbaea27d0a4e143e0a2245d58ba860e69Normal { text-indent: 0.50in; text-align: justify; 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font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-30 - Certificate to holder of foreign designation--Conditions."><meta property="og:description" content="SDLRC Codified Law 36-20B-30 - Certificate to holder of foreign designation--Conditions."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-30"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-30" rel="noopener"><span class="sbaea27d0a4e143e0a2245d58ba860e69SENU">36-20B-30</span></a><span xml:space="preserve" class="sbaea27d0a4e143e0a2245d58ba860e69SENU">. </span><span class="sbaea27d0a4e143e0a2245d58ba860e69CL">Certificate to holder of foreign designation--Conditions.</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69Statute"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">The board must issue a certificate to a holder of a foreign designation that the board determines to be comparable to a certificate issued by this state, if:</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(1)    The foreign authority that granted the designation makes similar provision to allow a person who holds a valid certificate issued by this state to obtain the foreign authority's comparable designation;</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(2)    The foreign designation was duly issued by a foreign authority that regulates the practice of public accountancy, based on educational and examination requirements established by the foreign authority, or by statute, and the foreign designation has not expired or been revoked or suspended;</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(3)    The applicant received the designation, based on educational and examination standards that the board determines to be comparable to those in effect in this state, at the time the foreign designation was granted, and the designation was issued upon the basis of educational, examination, and experience requirements established by the foreign authority or by law;</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(4)    The applicant has passed a qualifying examination, which uses a grading system that is uniform with those applicable in other states, and an examination approved by the board, on the law, rules, and code of ethical conduct in effect in this state;</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(5)    The applicant received the designation based on educational and examination standards that the board determines to be comparable to those in effect in this state at the time the foreign designation was granted;</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(6)    The applicant has:</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber2"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(a)    Completed an experience requirement that the board determines to be comparable to the requirement provided in this chapter, in the jurisdiction that granted the foreign designation;</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber2"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(b)    Completed four years of professional experience in this state; or</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber2"><span xml:space="preserve" class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(c)    Met equivalent requirements prescribed by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">1-26</span></a><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">, within the ten years immediately preceding the application; and</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69StatuteNumber1"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">(7)    The applicant passed a uniform qualifying examination consistent with national standards, and an examination on the laws, rules, and code of ethical conduct in effect in this state.</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69Statute"><span class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont">An applicant under this section shall list in the application all jurisdictions in which the applicant has applied for, or holds, a designation to practice public accountancy. Each holder of a certificate issued under this section shall notify the board in writing, within thirty days after its occurrence, of any issuance, denial, revocation, or suspension of a designation, or commencement of a disciplinary or enforcement action by any jurisdiction.</span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69Normal"><span xml:space="preserve" class="sbaea27d0a4e143e0a2245d58ba860e69000000"> </span></p><p dir="ltr" class="sbaea27d0a4e143e0a2245d58ba860e69NoIndent"><span xml:space="preserve" class="sbaea27d0a4e143e0a2245d58ba860e69DefaultParagraphFont-000001">Source: </span><span class="sbaea27d0a4e143e0a2245d58ba860e69SCL">SL 2002, ch 179, § 31; SL 2026, ch 160, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060540Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060540SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060540CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060540Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060540DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060540000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060540SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060540SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060540Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-31"><span class="s2060540SENU">36-20B-31</span></a><span xml:space="preserve" class="s2060540SENU">. </span><span class="s2060540CL">Peer review of certificate holder performing compilation services.</span></p><p dir="ltr" class="s2060540Normal-000000"><span xml:space="preserve" class="s2060540DefaultParagraphFont">Any certificate holder who performs compilation services for the public other than through a CPA firm shall undergo, no more frequently than once every three years, as a condition for renewal of a certificate, a peer review conducted in such manner as the board shall specify by rule, promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060540DefaultParagraphFont">1-26</span></a><span class="s2060540DefaultParagraphFont">. The review shall include verification that the certificate holder has met the competency requirements set out in professional standards for such services.</span></p><p dir="ltr" class="s2060540Normal"><span xml:space="preserve" class="s2060540000001"> </span></p><p dir="ltr" class="s2060540Normal"><span class="s2060540SCL">Source:</span><span xml:space="preserve" class="s2060540SCL-000002"> SL 2002, ch 179, § 32.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060541Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060541SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060541CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060541Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060541DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060541Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060541000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060541SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060541SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060541Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32"><span class="s2060541SENU">36-20B-32</span></a><span xml:space="preserve" class="s2060541SENU">. </span><span class="s2060541CL">Firm permits--Duration--Provisional permits.</span></p><p dir="ltr" class="s2060541Normal-000000"><span class="s2060541DefaultParagraphFont">The board shall grant or renew a permit to practice as a CPA firm or PA firm to an entity that makes application and demonstrates its qualifications in accordance with this chapter.</span></p><p dir="ltr" class="s2060541Normal-000001"><span xml:space="preserve" class="s2060541DefaultParagraphFont">A permit shall be initially issued and renewed for periods of not more than one year. However, a permit expires on the date as established by the board, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060541DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2060541DefaultParagraphFont"> following issuance or renewal. An application for a permit shall be made in such form, and in the case of an application for renewal, between such dates as the board may, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060541DefaultParagraphFont">1-26</span></a><span class="s2060541DefaultParagraphFont">, specify. If the applicant seeks the opportunity to show that issuance or renewal of a permit was mistakenly denied or if the board is not able to determine whether it should be granted or denied, the board may issue to the applicant a provisional permit, which expires ninety days after its issuance, or when the board determines whether to issue or renew the permit for which the application was made, whichever occurs first.</span></p><p dir="ltr" class="s2060541Normal"><span xml:space="preserve" class="s2060541000002"> </span></p><p dir="ltr" class="s2060541Normal"><span class="s2060541SCL">Source:</span><span xml:space="preserve" class="s2060541SCL-000003"> SL 2002, ch 179, § 33; SL 2009, ch 185, § 4; SL 2013, ch 175, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060542Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060542SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060542CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060542Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060542DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060542Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060542000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060542SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060542SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060542Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.1"><span class="s2060542SENU">36-20B-32.1</span></a><span xml:space="preserve" class="s2060542SENU">. </span><span class="s2060542CL">Firms required to hold permit.</span></p><p dir="ltr" class="s2060542Normal-000000"><span class="s2060542DefaultParagraphFont">For the purposes of this chapter, the following firms are required to hold a permit:</span></p><p dir="ltr" class="s2060542Normal-000001"><span xml:space="preserve" class="s2060542DefaultParagraphFont">(1)    Any firm with an office in this state performing attest services as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-2"><span class="s2060542DefaultParagraphFont">36-20B-2</span></a><span class="s2060542DefaultParagraphFont">;</span></p><p dir="ltr" class="s2060542Normal-000001"><span class="s2060542DefaultParagraphFont">(2)    Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or</span></p><p dir="ltr" class="s2060542Normal-000001"><span class="s2060542DefaultParagraphFont">(3)    Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1), (3) or (4) for a client who resides in this state or whose home office is located in this state.</span></p><p dir="ltr" class="s2060542Normal"><span xml:space="preserve" class="s2060542000002"> </span></p><p dir="ltr" class="s2060542Normal"><span class="s2060542SCL">Source:</span><span xml:space="preserve" class="s2060542SCL-000003"> SL 2009, ch 185, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060543Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060543SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060543CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060543Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060543DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060543Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060543000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060543SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060543SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060543Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.2"><span class="s2060543SENU">36-20B-32.2</span></a><span xml:space="preserve" class="s2060543SENU">. </span><span class="s2060543CL">Out-of-state firms performing services for in-state clients.</span></p><p dir="ltr" class="s2060543Normal-000000"><span class="s2060543DefaultParagraphFont">A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:</span></p><p dir="ltr" class="s2060543Normal-000001"><span xml:space="preserve" class="s2060543DefaultParagraphFont">(1)    The firm has the qualifications described in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-33"><span class="s2060543DefaultParagraphFont">36-20B-33</span></a><span xml:space="preserve" class="s2060543DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-36"><span class="s2060543DefaultParagraphFont">36-20B-36</span></a><span class="s2060543DefaultParagraphFont">; and</span></p><p dir="ltr" class="s2060543Normal-000001"><span xml:space="preserve" class="s2060543DefaultParagraphFont">(2)    The firm performs the services through an individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060543DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060543DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060543DefaultParagraphFont">36-20B-67</span></a><span class="s2060543DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060543Normal"><span xml:space="preserve" class="s2060543000002"> </span></p><p dir="ltr" class="s2060543Normal"><span class="s2060543SCL">Source:</span><span xml:space="preserve" class="s2060543SCL-000003"> SL 2009, ch 185, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060544Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060544SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060544CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060544Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060544DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060544Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060544000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060544SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060544SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060544Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.3"><span class="s2060544SENU">36-20B-32.3</span></a><span xml:space="preserve" class="s2060544SENU">. </span><span class="s2060544CL">Out-of-state firms performing other in-state services.</span></p><p dir="ltr" class="s2060544Normal-000000"><span xml:space="preserve" class="s2060544DefaultParagraphFont">A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.1"><span class="s2060544DefaultParagraphFont">36-20B-32.1</span></a><span xml:space="preserve" class="s2060544DefaultParagraphFont">(3) or § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.2"><span class="s2060544DefaultParagraphFont">36-20B-32.2</span></a><span xml:space="preserve" class="s2060544DefaultParagraphFont"> may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:</span></p><p dir="ltr" class="s2060544Normal-000001"><span xml:space="preserve" class="s2060544DefaultParagraphFont">(1)    The firm performs the services through an individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060544DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060544DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060544DefaultParagraphFont">36-20B-67</span></a><span class="s2060544DefaultParagraphFont">; and</span></p><p dir="ltr" class="s2060544Normal-000001"><span class="s2060544DefaultParagraphFont">(2)    The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.</span></p><p dir="ltr" class="s2060544Normal"><span xml:space="preserve" class="s2060544000002"> </span></p><p dir="ltr" class="s2060544Normal"><span class="s2060544SCL">Source:</span><span xml:space="preserve" class="s2060544SCL-000003"> SL 2009, ch 185, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060545Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060545SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060545CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060545Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060545DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060545Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2060545Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060545000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060545SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060545SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060545Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-33"><span class="s2060545SENU">36-20B-33</span></a><span xml:space="preserve" class="s2060545SENU">. </span><span class="s2060545CL">Compliance with certain standards required.</span></p><p dir="ltr" class="s2060545Normal-000000"><span class="s2060545DefaultParagraphFont">An applicant for initial issuance or renewal of a permit to practice under this chapter shall comply with the following:</span></p><p dir="ltr" class="s2060545Normal-000001"><span xml:space="preserve" class="s2060545DefaultParagraphFont">(1)    Notwithstanding any other provision of law, a majority of the owners of the firm, in terms of financial interests and voting rights, are holders of a certificate and are licensed in some state, and the owners whose principal place of business is in this state and who perform professional services in this state hold a valid certificate issued under this chapter or the corresponding provision of prior law or are public accountants registered under this chapter. Firms may include nonlicensee owners. However, the firms shall be controlled by the majority vote of owners who are holders of a certificate and who are licensed in some state, and the control may not be relinquished by contract, such as through veto rights held by owners of less than a majority of the owners. The firm and its ownership shall comply with rules promulgated by the board pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060545DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont">. For firms of public accountants, at least a majority of the owners of the firm shall be holders of registrations under this chapter. An individual who has practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060545DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060545DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> who performs services for which a firm permit is required pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-70"><span class="s2060545DefaultParagraphFont">36-20B-70</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> is not required to obtain a certificate from this state pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-13"><span class="s2060545DefaultParagraphFont">36-20B-13</span></a><span class="s2060545DefaultParagraphFont">;</span></p><p dir="ltr" class="s2060545Normal-000001"><span xml:space="preserve" class="s2060545DefaultParagraphFont">(2)    Any CPA or PA firm as defined in this chapter may include nonlicensee owners if the firm designates a licensee of this state, or, in the case of a firm that is required to obtain a permit pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-70"><span class="s2060545DefaultParagraphFont">36-20B-70</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont">, a licensee of another state who meets the requirements set forth in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060545DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060545DefaultParagraphFont">36-20B-67</span></a><span class="s2060545DefaultParagraphFont">, who is responsible for the proper registration of the firm and identifies non-license owners to the board;</span></p><p dir="ltr" class="s2060545Normal-000001"><span class="s2060545DefaultParagraphFont">(3)    All nonlicensee owners are active individual participants in the CPA or PA firm or an affiliated entity;</span></p><p dir="ltr" class="s2060545Normal-000001"><span xml:space="preserve" class="s2060545DefaultParagraphFont">(4)    The firm complies with such other requirements as the board may establish by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060545DefaultParagraphFont">1-26</span></a><span class="s2060545DefaultParagraphFont">;</span></p><p dir="ltr" class="s2060545Normal-000001"><span xml:space="preserve" class="s2060545DefaultParagraphFont">(5)    Any individual licensee or individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060545DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060545DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> who is responsible for supervising attest or compilation services and signs or authorizes another individual to sign the accountant's report on behalf of the firm shall meet the experience requirements set out in the professional standards for the services; and</span></p><p dir="ltr" class="s2060545Normal-000001"><span xml:space="preserve" class="s2060545DefaultParagraphFont">(6)    Any individual licensee or individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060545DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060545DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060545DefaultParagraphFont"> who signs or authorizes an individual to sign the accountant's report on behalf of the firm shall meet the experience requirement of this chapter.</span></p><p dir="ltr" class="s2060545Normal-000002"><span class="s2060545DefaultParagraphFont">An applicant for initial issuance or renewal of a permit to practice shall register the firm within this state with the board and show that all attest and compilation services rendered in this state are under the charge of a person holding a valid certificate issued under this chapter or the corresponding provision of prior law or some other state.</span></p><p dir="ltr" class="s2060545Normal"><span xml:space="preserve" class="s2060545000003"> </span></p><p dir="ltr" class="s2060545Normal"><span class="s2060545SCL">Source:</span><span xml:space="preserve" class="s2060545SCL-000004"> SL 2002, ch 179, § 34; SL 2009, ch 185, § 8; SL 2013, ch 175, § 4; SL 2019, ch 170, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060546Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060546SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060546CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060546Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060546DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060546000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060546SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060546SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060546Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-34"><span class="s2060546SENU">36-20B-34</span></a><span xml:space="preserve" class="s2060546SENU">. </span><span class="s2060546CL">Information to be provided concerning status of permit in another state.</span></p><p dir="ltr" class="s2060546Normal-000000"><span class="s2060546DefaultParagraphFont">An applicant for initial issuance or renewal of a permit under this chapter shall list in the application any state in which the applicant has applied for or holds a permit as a CPA firm and shall list any past denial, revocation, or suspension of a permit by any other state.</span></p><p dir="ltr" class="s2060546Normal"><span xml:space="preserve" class="s2060546000001"> </span></p><p dir="ltr" class="s2060546Normal"><span class="s2060546SCL">Source:</span><span xml:space="preserve" class="s2060546SCL-000002"> SL 2002, ch 179, § 35.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060547Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060547SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060547CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060547Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060547DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060547Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060547000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060547SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060547SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060547Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-35"><span class="s2060547SENU">36-20B-35</span></a><span xml:space="preserve" class="s2060547SENU">. </span><span class="s2060547CL">Notice to be given of certain changes--Failure to comply.</span></p><p dir="ltr" class="s2060547Normal-000000"><span class="s2060547DefaultParagraphFont">Each holder of or applicant for a permit under this chapter shall notify the board in writing, within thirty days after its occurrence, of any change in the identity of any partner, officer, shareholder, member, or manager whose principal place of business is in this state, any change in the identity of the person in charge of the firm, and any issuance, denial, revocation, or suspension of a permit by any other state.</span></p><p dir="ltr" class="s2060547Normal-000001"><span xml:space="preserve" class="s2060547DefaultParagraphFont">Firms failing to comply with the provisions of this chapter due to changes in firm ownership, after receiving or renewing a permit, shall take immediate corrective action to return the firm to compliance. The board may grant a reasonable period of time for a firm to take corrective action as specified by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060547DefaultParagraphFont">1-26</span></a><span class="s2060547DefaultParagraphFont">. Failure of the firm to comply within a reasonable period as defined by the board shall result in the suspension or revocation of the firm permit.</span></p><p dir="ltr" class="s2060547Normal"><span xml:space="preserve" class="s2060547000002"> </span></p><p dir="ltr" class="s2060547Normal"><span class="s2060547SCL">Source:</span><span xml:space="preserve" class="s2060547SCL-000003"> SL 2002, ch 179, § 36; SL 2013, ch 175, § 5.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS36-20B-36 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 36-20B-36 "> <META NAME="Description" Content="South Dakota Codified Laws 36-20B-36"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 36-20B-36. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Peer review as condition of renewal of firm permit--Confidentiality.The board may, by rule promulgated pursuant to chapter 1-26, require, on either a uniform or a random basis, as a condition of renewal of firm permits pursuant to this chapter, that an applicant undergo peer review conducted in such manner and producing such satisfactory result as the board may specify. However, any such requirement shall include reasonable provision for compliance by means of an applicant furnishing evidence of a satisfactory peer review performed for other purposes. Such review shall include a verification that individuals in the firm who are responsible for supervising attest and compilation services and who sign or authorize someone to sign the accountant's report on the financial statements on behalf of the firm, meet the competency requirements set out in the professional standards for such services. Any rule promulgated pursuant to this section shall:<br> <!-- WP Style Open: P1 --></Div><Div align="full">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: P1 --> (1) <!-- WP Style Open: IN -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: IN --> Include reasonable provision for compliance by an applicant showing that it has, within the preceding three years, undergone a peer review that is a satisfactory equivalent to peer review generally required pursuant to this section;<br> <!-- WP Style Open: P1 --></Div><Div align="full">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: P1 --> (2) <!-- WP Style Open: IN -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: IN --> Require, with respect to a peer review contemplated by subdivision (1), that it be subject to oversight by an oversight body established or sanctioned by board rule, promulgated pursuant to chapter 1-26, which body shall periodically report to the board on the effectiveness of the review program under its charge, and provide to the board a listing of firms that have participated in a peer review program that is satisfactory to the board; and<br> <!-- WP Style Open: P1 --></Div><Div align="full">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: P1 --> (3) <!-- WP Style Open: IN -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: IN --> Require, with respect to peer review contemplated by subdivision (1), that any peer review process be operated and any documents maintained in a manner designed to preserve confidentiality, and that neither the board nor any third party, other than the oversight body, may have access to documents furnished or generated in the course of the review.<br> <!-- WP Style Open: P3-0 --></Div><Div align="full">&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: P3-0 --> Pursuant to the peer review process, the board shall treat the reports of the reviewer and any records submitted to the reviewer by the firm subject to review as confidential information. The board may not disclose such information to any persons other than staff members, legal counsel, and other persons retained by the board to assist it in fulfilling its responsibilities under this chapter and the rules, promulgated by the board pursuant to chapter 1-26.<br> <p> <!-- WP Paired Style On: SCL --><!-- WP Style End: SCL --> <b> Source:</b> SL 2002, ch 179, &#167;&nbsp;37. <!-- WP Paired Style Off: SCL --><!-- WP Style End: SCL --> <p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s7aa04ef0414f486bbe15466abbfd8422Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s7aa04ef0414f486bbe15466abbfd8422SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7aa04ef0414f486bbe15466abbfd8422CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s7aa04ef0414f486bbe15466abbfd8422Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s7aa04ef0414f486bbe15466abbfd8422DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7aa04ef0414f486bbe15466abbfd8422000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s7aa04ef0414f486bbe15466abbfd8422NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s7aa04ef0414f486bbe15466abbfd8422DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7aa04ef0414f486bbe15466abbfd8422SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-37 - Application fee--Initial or renewal of permit."><meta property="og:description" content="SDLRC Codified Law 36-20B-37 - Application fee--Initial or renewal of permit."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-37"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s7aa04ef0414f486bbe15466abbfd8422Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-37" rel="noopener"><span class="s7aa04ef0414f486bbe15466abbfd8422SENU">36-20B-37</span></a><span xml:space="preserve" class="s7aa04ef0414f486bbe15466abbfd8422SENU">. </span><span class="s7aa04ef0414f486bbe15466abbfd8422CL">Application fee--Initial or renewal of permit.</span></p><p dir="ltr" class="s7aa04ef0414f486bbe15466abbfd8422Statute"><span class="s7aa04ef0414f486bbe15466abbfd8422DefaultParagraphFont">The board may charge a fee, which may be either a flat fee or tier based, for each application for initial issuance or renewal of a permit.</span></p><p dir="ltr" class="s7aa04ef0414f486bbe15466abbfd8422Normal"><span xml:space="preserve" class="s7aa04ef0414f486bbe15466abbfd8422000000"> </span></p><p dir="ltr" class="s7aa04ef0414f486bbe15466abbfd8422NoIndent"><span xml:space="preserve" class="s7aa04ef0414f486bbe15466abbfd8422DefaultParagraphFont-000001">Source: </span><span class="s7aa04ef0414f486bbe15466abbfd8422SCL">SL 2002, ch 179, § 38; SL 2008, ch 191, § 42; SL 2013, ch 175, § 6; SL 2025, ch 161, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060550Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060550SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060550CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060550Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060550DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060550000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060550SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060550SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060550Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-38"><span class="s2060550SENU">36-20B-38</span></a><span xml:space="preserve" class="s2060550SENU">. </span><span class="s2060550CL">Holders of permits and licenses issued under prior law--Renewal.</span></p><p dir="ltr" class="s2060550Normal-000000"><span class="s2060550DefaultParagraphFont">Any person who, on July 1, 2002, holds any license or permit as a public accountant issued under prior law of this state may have the registration renewed upon fulfillment of the continuing professional education requirements for renewal of certificates provided in this chapter, and on the renewal cycle and payment of fees therein prescribed for renewal of certificates. Any registration not so renewed expires three years after July 1, 2002. Firms of public accountants holding permits to practice issued under prior law of this state may have their permits to practice renewed pursuant to the procedures, and subject to the requirements for renewal of permits to practice for firms of certified public accountants, provided in this chapter. So long as such public accountant licensees hold valid registrations and permits to practice, they may perform attest and compilation services to the same extent as holders of certificates, and other holders of permits, and in addition they may use the title, public accountants and PA, but no other title. The holder of a registration issued under this section may only perform attest services in a firm that holds a permit issued under this chapter.</span></p><p dir="ltr" class="s2060550Normal"><span xml:space="preserve" class="s2060550000001"> </span></p><p dir="ltr" class="s2060550Normal"><span class="s2060550SCL">Source:</span><span xml:space="preserve" class="s2060550SCL-000002"> SL 2002, ch 179, § 39.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060551Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060551SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060551CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060551Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060551DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060551000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060551SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060551SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060551Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-39"><span class="s2060551SENU">36-20B-39</span></a><span xml:space="preserve" class="s2060551SENU">. </span><span class="s2060551CL">Secretary of state as agent for service of process on nonresident applicants.</span></p><p dir="ltr" class="s2060551Normal-000000"><span class="s2060551DefaultParagraphFont">An application by a person or a firm not a resident of this state for a certificate or a firm permit to practice shall constitute appointment of the secretary of state as the applicant's agent upon whom process may be served in any action or proceeding against the applicant arising out of any transaction or operation connected with or incidental to services performed by the applicant while a licensee within this state.</span></p><p dir="ltr" class="s2060551Normal"><span xml:space="preserve" class="s2060551000001"> </span></p><p dir="ltr" class="s2060551Normal"><span class="s2060551SCL">Source:</span><span xml:space="preserve" class="s2060551SCL-000002"> SL 2002, ch 179, § 40.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060552Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060552SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060552CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060552Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060552DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060552Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2060552Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060552000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060552SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060552SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060552Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-40"><span class="s2060552SENU">36-20B-40</span></a><span xml:space="preserve" class="s2060552SENU">. </span><span class="s2060552CL">Disciplinary action--Remedies available to board--Grounds.</span></p><p dir="ltr" class="s2060552Normal-000000"><span xml:space="preserve" class="s2060552DefaultParagraphFont">The board may, in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060552DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2060552DefaultParagraphFont">, revoke any certificate, license, or permit issued pursuant to this chapter or corresponding provisions of prior law or revoke or limit practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060552DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060552DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060552DefaultParagraphFont">36-20B-67</span></a><span class="s2060552DefaultParagraphFont">; suspend any such certificate, license, or permit, or refuse to renew any such certificate, license, or permit for a period of not more than five years; reprimand, censure, or limit the scope of practice of any licensee; impose an administrative fine not exceeding one thousand dollars, or place any licensee on probation, all with or without terms, conditions, and limitations, for any one or more of the following reasons:</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(1)    Fraud or deceit in obtaining a certificate or permit;</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(2)    Cancellation, revocation, suspension, or refusal to renew a certificate, license, or permit to engage in the practice of public accountancy in any other state for any cause;</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(3)    Failure, on the part of a holder of a certificate, license, or permit under this chapter or registration under this chapter, or of a certificate, license or permit issued by another state, to maintain compliance with the requirements for issuance or renewal of such certificate, license, permit, or registration or to report changes to the board;</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(4)    Revocation or suspension of the right to practice before any state or federal agency;</span></p><p dir="ltr" class="s2060552Normal-000001"><span xml:space="preserve" class="s2060552DefaultParagraphFont">(5)    Dishonesty, fraud, or repeated acts of negligence in the performance of services as a licensee or individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060552DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060552DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060552DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060552DefaultParagraphFont"> or in the filing or failure to file one's own income tax returns;</span></p><p dir="ltr" class="s2060552Normal-000001"><span xml:space="preserve" class="s2060552DefaultParagraphFont">(6)    Violation of any provision of this chapter or rule, promulgated by the board pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060552DefaultParagraphFont">1-26</span></a><span class="s2060552DefaultParagraphFont">, or violation of professional standards;</span></p><p dir="ltr" class="s2060552Normal-000001"><span xml:space="preserve" class="s2060552DefaultParagraphFont">(7)    Violation of any rule of professional conduct promulgated by the board pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060552DefaultParagraphFont">1-26</span></a><span class="s2060552DefaultParagraphFont">;</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(8)    Conviction of a felony, or of any crime an element of which is dishonesty or fraud, under the laws of the United States, of this state, or of any other state if the acts involved would have constituted a crime under the laws of this state;</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(9)    Performance of any fraudulent act while holding a certificate, license, or permit or privilege issued under this chapter or prior law;</span></p><p dir="ltr" class="s2060552Normal-000001"><span xml:space="preserve" class="s2060552DefaultParagraphFont">(10)    Any conduct reflecting adversely upon the licensee's fitness to perform services while a licensee or individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060552DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060552DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060552DefaultParagraphFont">36-20B-67</span></a><span class="s2060552DefaultParagraphFont">;</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(11)    Making any false or misleading statement or verification, in support of an application for a certificate, registration, or permit filed by another; and</span></p><p dir="ltr" class="s2060552Normal-000001"><span class="s2060552DefaultParagraphFont">(12)    Dishonesty or repeated acts of negligence in the performance of peer reviews.</span></p><p dir="ltr" class="s2060552Normal-000002"><span class="s2060552DefaultParagraphFont">In lieu of or in addition to any remedy specifically provided in this section, the board may require of a licensee a peer review conducted in the manner as the board may specify or satisfactory completion of the continuing professional education programs as the board may specify, or both.</span></p><p dir="ltr" class="s2060552Normal-000002"><span class="s2060552DefaultParagraphFont">In any proceeding in which a remedy provided by this section is imposed, the board may also require the respondent licensee to pay the costs of the proceeding.</span></p><p dir="ltr" class="s2060552Normal"><span xml:space="preserve" class="s2060552000003"> </span></p><p dir="ltr" class="s2060552Normal"><span class="s2060552SCL">Source:</span><span xml:space="preserve" class="s2060552SCL-000004"> SL 2002, ch 179, § 41; SL 2005, ch 199, § 54; SL 2009, ch 185, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083081Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083081SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083081CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083081Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083081DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083081000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083081NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083081DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083081SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-41 - Investigations--Probable cause determination--Subpoena power of board."><meta property="og:description" content="SDLRC Codified Law 36-20B-41 - Investigations--Probable cause determination--Subpoena power of board."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=36-20B-41"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083081Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-41" rel="noopener"><span class="s2083081SENU">36-20B-41</span></a><span xml:space="preserve" class="s2083081SENU">. </span><span xml:space="preserve" class="s2083081CL">Investigations--Probable cause determination--Subpoena power of board. </span></p><p dir="ltr" class="s2083081Statute"><span xml:space="preserve" class="s2083081DefaultParagraphFont">The board may, upon receipt of a complaint or other information suggesting violations of this chapter or of the rules of the board, conduct investigations in accordance with chapter 36-1C to determine whether there is probable cause to institute proceedings under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2083081DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2083081DefaultParagraphFont"> or of this chapter against any person or firm for such violation. However, no investigation under this section may be a prerequisite to the proceedings if a determination of probable cause can be made without investigation. In aid of such investigations, the board or the chair thereof may issue subpoenas to compel witnesses to testify and to produce evidence.</span></p><p dir="ltr" class="s2083081Normal"><span xml:space="preserve" class="s2083081000000"> </span></p><p dir="ltr" class="s2083081NoIndent"><span xml:space="preserve" class="s2083081DefaultParagraphFont-000001">Source: </span><span class="s2083081SCL">SL 2002, ch 179, § 42; SL 2021, ch 168, § 27.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083082Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083082SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083082CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083082Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083082DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083082000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083082NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083082DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083082SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-42 - Investigating officer--Confidentiality of information."><meta property="og:description" content="SDLRC Codified Law 36-20B-42 - Investigating officer--Confidentiality of information."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=36-20B-42"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083082Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-42" rel="noopener"><span class="s2083082SENU">36-20B-42</span></a><span xml:space="preserve" class="s2083082SENU">. </span><span xml:space="preserve" class="s2083082CL">Investigating officer--Confidentiality of information. </span></p><p dir="ltr" class="s2083082Statute"><span xml:space="preserve" class="s2083082DefaultParagraphFont">If an investigation committee determines a complaint or other information suggesting a violation under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-41" rel="noopener"><span class="s2083082DefaultParagraphFont">36-20B-41</span></a><span xml:space="preserve" class="s2083082DefaultParagraphFont"> lacks probable cause, the report of the investigating committee, the complaint, if any, the testimony and documents submitted in support of the complaint or gathered in the investigation, and the fact of pendency of the investigation must be treated as confidential information and may not be disclosed to any person except law enforcement authorities and, to the extent considered necessary in order to conduct the investigation, the subject of the investigation, the person whose complaint is being investigated, and any witness questioned in the course of the investigation.</span></p><p dir="ltr" class="s2083082Normal"><span xml:space="preserve" class="s2083082000000"> </span></p><p dir="ltr" class="s2083082NoIndent"><span xml:space="preserve" class="s2083082DefaultParagraphFont-000001">Source: </span><span class="s2083082SCL">SL 2002, ch 179, § 43; SL 2021, ch 168, § 28.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083083Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083083SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083083CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083083Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083083DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083083000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083083NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083083DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083083SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-43 - Findings of investigation--Effect."><meta property="og:description" content="SDLRC Codified Law 36-20B-43 - Findings of investigation--Effect."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=36-20B-43"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083083Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-43" rel="noopener"><span class="s2083083SENU">36-20B-43</span></a><span xml:space="preserve" class="s2083083SENU">. </span><span xml:space="preserve" class="s2083083CL">Findings of investigation--Effect. </span></p><p dir="ltr" class="s2083083Statute"><span xml:space="preserve" class="s2083083DefaultParagraphFont">At the conclusion of the investigation under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-1C-4" rel="noopener"><span class="s2083083DefaultParagraphFont">36-1C-4</span></a><span xml:space="preserve" class="s2083083DefaultParagraphFont">, if the subject of the investigation is an individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66" rel="noopener"><span class="s2083083DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2083083DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67" rel="noopener"><span class="s2083083DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2083083DefaultParagraphFont">, the board staff shall proceed in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2083083DefaultParagraphFont">1-26</span></a><span class="s2083083DefaultParagraphFont">. If the subject of the investigation is not a licensee or an individual with privileges under this chapter, the board shall take appropriate action under this chapter. Upon a finding of no probable cause, the board shall close the matter and shall thereafter release information relating thereto only with the consent of the person or firm under investigation.</span></p><p dir="ltr" class="s2083083Normal"><span xml:space="preserve" class="s2083083000000"> </span></p><p dir="ltr" class="s2083083NoIndent"><span xml:space="preserve" class="s2083083DefaultParagraphFont-000001">Source: </span><span class="s2083083SCL">SL 2002, ch 179, § 44; SL 2009, ch 185, § 10; SL 2021, ch 168, § 29.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060556Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060556SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060556CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060556Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060556DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060556000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060556SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060556SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060556Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-44"><span class="s2060556SENU">36-20B-44</span></a><span xml:space="preserve" class="s2060556SENU">. </span><span class="s2060556CL">Random review of licensee's work.</span></p><p dir="ltr" class="s2060556Normal-000000"><span xml:space="preserve" class="s2060556DefaultParagraphFont">The board may review the publicly available professional work of licensees or an individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060556DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060556DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060556DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060556DefaultParagraphFont"> on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety on the part of any particular licensee. If, as a result of such review, the board discovers grounds for a more specific investigation, the board may proceed as prescribed under this chapter.</span></p><p dir="ltr" class="s2060556Normal"><span xml:space="preserve" class="s2060556000001"> </span></p><p dir="ltr" class="s2060556Normal"><span class="s2060556SCL">Source:</span><span xml:space="preserve" class="s2060556SCL-000002"> SL 2002, ch 179, § 45; SL 2009, ch 185, § 11.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083084Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083084SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083084CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083084Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083084DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083084000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083084NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083084DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083084SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-45 - Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing."><meta property="og:description" content="SDLRC Codified Law 36-20B-45 - Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=36-20B-45"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083084Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-45" rel="noopener"><span class="s2083084SENU">36-20B-45</span></a><span xml:space="preserve" class="s2083084SENU">. </span><span xml:space="preserve" class="s2083084CL">Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing. </span></p><p dir="ltr" class="s2083084Statute"><span xml:space="preserve" class="s2083084DefaultParagraphFont">If probable cause with respect to a violation by an individual with practice privileges granted under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66" rel="noopener"><span class="s2083084DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2083084DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67" rel="noopener"><span class="s2083084DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2083084DefaultParagraphFont"> has been determined by the board, or upon receipt of notice of a decision by the board of another state furnishing grounds for a determination of probable cause, the board may issue a complaint setting forth appropriate charges and set a date for hearing before the board on such charges. If a complaint is issued and a hearing date set, the board shall, not less than thirty days prior to the date of the hearing, serve a copy of the complaint and notice of the time and place of the hearing upon the individual with practice privileges granted under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66" rel="noopener"><span class="s2083084DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2083084DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67" rel="noopener"><span class="s2083084DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2083084DefaultParagraphFont">, together with a copy of the contested case proceedings under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2083084DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2083084DefaultParagraphFont">. Service shall be by certified or registered mail to the address last known to the board, or pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2083084DefaultParagraphFont">1-26</span></a><span class="s2083084DefaultParagraphFont">.</span></p><p dir="ltr" class="s2083084Normal"><span xml:space="preserve" class="s2083084000000"> </span></p><p dir="ltr" class="s2083084NoIndent"><span xml:space="preserve" class="s2083084DefaultParagraphFont-000001">Source: </span><span class="s2083084SCL">SL 2002, ch 179, § 46; SL 2009, ch 185, § 12; SL 2021, ch 168, § 30.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083085Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083085SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083085CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083085Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083085DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083085000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083085NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083085DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083085SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-46 - Respondent to have access to investigatory report and evidence."><meta property="og:description" content="SDLRC Codified Law 36-20B-46 - Respondent to have access to investigatory report and evidence."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=36-20B-46"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083085Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-46" rel="noopener"><span class="s2083085SENU">36-20B-46</span></a><span xml:space="preserve" class="s2083085SENU">. </span><span xml:space="preserve" class="s2083085CL">Respondent to have access to investigatory report and evidence. </span></p><p dir="ltr" class="s2083085Statute"><span xml:space="preserve" class="s2083085DefaultParagraphFont">An individual with practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66" rel="noopener"><span class="s2083085DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2083085DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67" rel="noopener"><span class="s2083085DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2083085DefaultParagraphFont"> against whom a complaint has been issued under this section may, reasonably in advance of the hearing, examine and copy the report of investigation, if any, and any documentary or testimonial evidence and summaries of anticipated evidence in the board's possession relating to the subject matter of the complaint. The board shall adopt rules, promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2083085DefaultParagraphFont">1-26</span></a><span class="s2083085DefaultParagraphFont">, governing proceedings under this section to specify the manner in which such right may be exercised.</span></p><p dir="ltr" class="s2083085Normal"><span xml:space="preserve" class="s2083085000000"> </span></p><p dir="ltr" class="s2083085NoIndent"><span xml:space="preserve" class="s2083085DefaultParagraphFont-000001">Source: </span><span class="s2083085SCL">SL 2002, ch 179, § 47; SL 2009, ch 185, § 13; SL 2021, ch 168, § 31.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083086Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083086SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083086CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2083086Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083086DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083086000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2083086NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083086DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083086SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-47 - Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas."><meta property="og:description" content="SDLRC Codified Law 36-20B-47 - Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=36-20B-47"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083086Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-47" rel="noopener"><span class="s2083086SENU">36-20B-47</span></a><span xml:space="preserve" class="s2083086SENU">. </span><span xml:space="preserve" class="s2083086CL">Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas. </span></p><p dir="ltr" class="s2083086Statute"><span xml:space="preserve" class="s2083086DefaultParagraphFont">The respondent licensee shall appear at the hearing as required by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-1C-10" rel="noopener"><span class="s2083086DefaultParagraphFont">36-1C-10</span></a><span xml:space="preserve" class="s2083086DefaultParagraphFont">. An individual with practice privileges granted under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66" rel="noopener"><span class="s2083086DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2083086DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67" rel="noopener"><span class="s2083086DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2083086DefaultParagraphFont"> may appear at the hearing in person or, in the case of a firm, through a partner, officer, director, shareholder, member, or manager, and by counsel, examine witnesses and evidence presented in support of the complaint, and present evidence and witnesses on the licensee's or an individual's own behalf. The licensee or an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66" rel="noopener"><span class="s2083086DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2083086DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67" rel="noopener"><span class="s2083086DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2083086DefaultParagraphFont"> is entitled, on application to the board, to the issuance of subpoenas to compel the attendance of witnesses and the production of documentary evidence.</span></p><p dir="ltr" class="s2083086Normal"><span xml:space="preserve" class="s2083086000000"> </span></p><p dir="ltr" class="s2083086NoIndent"><span xml:space="preserve" class="s2083086DefaultParagraphFont-000001">Source: </span><span class="s2083086SCL">SL 2002, ch 179, § 48; SL 2009, ch 185, § 14; SL 2021, ch 168, § 32.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060560Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060560SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060560CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060560CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060560Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060560DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060560Normal-000002 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060560000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060560SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060560SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060560Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-48"><span class="s2060560SENU">36-20B-48</span></a><span xml:space="preserve" class="s2060560SENU">. </span><span class="s2060560CL">Presentation of evidence supporting complaint--Certain board members disqualified from decision</span><span class="s2060560CL-000000">-</span><span class="s2060560CL">making--Board counsel--Record--Recorded vote of majority required to impose penalty.</span></p><p dir="ltr" class="s2060560Normal-000001"><span class="s2060560DefaultParagraphFont">The evidence supporting the complaint shall be presented by the investigating officer, by a board member designated for that purpose, or by counsel. A board member who presents the evidence, or who has conducted the investigation of the matter under this chapter, may not participate in the board's decision of the matter.</span></p><p dir="ltr" class="s2060560Normal-000002"><span class="s2060560DefaultParagraphFont">The board shall be advised by counsel, who may be the same counsel who presents or assists in presenting the evidence supporting the complaint.</span></p><p dir="ltr" class="s2060560Normal-000002"><span class="s2060560DefaultParagraphFont">A stenographic or electronic record may be made and filed with the board. A transcript need not be prepared unless review is sought or the board determines that there is other good cause for its preparation.</span></p><p dir="ltr" class="s2060560Normal-000002"><span class="s2060560DefaultParagraphFont">A recorded vote of a majority of all members of the board, other than members disqualified by reason of this section, is required to sustain any charge and to impose any penalty with respect thereto.</span></p><p dir="ltr" class="s2060560Normal"><span xml:space="preserve" class="s2060560000003"> </span></p><p dir="ltr" class="s2060560Normal"><span class="s2060560SCL">Source:</span><span xml:space="preserve" class="s2060560SCL-000004"> SL 2002, ch 179, § 49.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060561Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060561SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060561CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060561Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060561DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060561000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060561SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060561SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060561Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-49"><span class="s2060561SENU">36-20B-49</span></a><span xml:space="preserve" class="s2060561SENU">. </span><span class="s2060561CL">Failure to appear at hearing--Order--Setting aside order upon showing of good cause.</span></p><p dir="ltr" class="s2060561Normal-000000"><span xml:space="preserve" class="s2060561DefaultParagraphFont">If after service of a complaint and notice of hearing the respondent licensee fails to appear at the hearing, the board may proceed to hear evidence against the licensee or an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060561DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060561DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060561DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060561DefaultParagraphFont"> and may enter an order as it deems warranted by the evidence. Any order shall be final unless the licensee or an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060561DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060561DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060561DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060561DefaultParagraphFont"> petitions for review. However, within thirty days from the date of any such order, upon a showing of good cause for the licensee's or an individual's failure to appear and defend, the board may set aside the order and schedule a new hearing on the complaint, to be conducted in accordance with the provisions of this section.</span></p><p dir="ltr" class="s2060561Normal"><span xml:space="preserve" class="s2060561000001"> </span></p><p dir="ltr" class="s2060561Normal"><span class="s2060561SCL">Source:</span><span xml:space="preserve" class="s2060561SCL-000002"> SL 2002, ch 179, § 50; SL 2009, ch 185, § 15.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060562Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060562SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060562CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060562Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060562DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060562000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060562SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060562SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060562Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-50"><span class="s2060562SENU">36-20B-50</span></a><span xml:space="preserve" class="s2060562SENU">. </span><span class="s2060562CL">Judicial review of board order.</span></p><p dir="ltr" class="s2060562Normal-000000"><span xml:space="preserve" class="s2060562DefaultParagraphFont">Any person or firm adversely affected by any order of the board entered after a hearing under this chapter may obtain review thereof by filing a written petition for review with the circuit court within thirty days after the entry of the order. The procedures for review and the scope of the review shall be as specified in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060562DefaultParagraphFont">1-26</span></a><span class="s2060562DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060562Normal"><span xml:space="preserve" class="s2060562000001"> </span></p><p dir="ltr" class="s2060562Normal"><span class="s2060562SCL">Source:</span><span xml:space="preserve" class="s2060562SCL-000002"> SL 2002, ch 179, § 51.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060563Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060563SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060563CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060563Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060563DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060563Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060563000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060563SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060563SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060563Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-51"><span class="s2060563SENU">36-20B-51</span></a><span xml:space="preserve" class="s2060563SENU">. </span><span class="s2060563CL">Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.</span></p><p dir="ltr" class="s2060563Normal-000000"><span xml:space="preserve" class="s2060563DefaultParagraphFont">If the board renders a decision imposing discipline against a licensee or an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060563DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060563DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060563DefaultParagraphFont">36-20B-67</span></a><span class="s2060563DefaultParagraphFont">, the board shall notify any board of accountancy of any other state in which the licensee also holds certificates, licenses, or permits of its decision, within forty-five days of rendering the decision. The board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee.</span></p><p dir="ltr" class="s2060563Normal-000001"><span xml:space="preserve" class="s2060563DefaultParagraphFont">If a petition for review has been filed pursuant to this chapter, the notification and furnishing of information provided for in this section shall await the resolution of such review and, if resolution is in favor of the licensee or an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060563DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060563DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060563DefaultParagraphFont">36-20B-67</span></a><span class="s2060563DefaultParagraphFont">, no such notification or furnishing of information may be made.</span></p><p dir="ltr" class="s2060563Normal"><span xml:space="preserve" class="s2060563000002"> </span></p><p dir="ltr" class="s2060563Normal"><span class="s2060563SCL">Source:</span><span xml:space="preserve" class="s2060563SCL-000003"> SL 2002, ch 179, § 52; SL 2009, ch 185, § 16.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060564Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060564SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060564CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060564Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060564DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060564Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060564000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060564SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060564SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060564Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-52"><span class="s2060564SENU">36-20B-52</span></a><span xml:space="preserve" class="s2060564SENU">. </span><span class="s2060564CL">Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.</span></p><p dir="ltr" class="s2060564Normal-000000"><span xml:space="preserve" class="s2060564DefaultParagraphFont">If the board has suspended or revoked a certificate, license, permit, or registration or revoked or limited practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060564DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060564DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060564DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060564DefaultParagraphFont"> or refused to renew a certificate, license, permit, or registration, the board may, upon application in writing by the person or firm affected and for good cause shown, modify the suspension, or reissue the certificate, license, permit, or registration or remove the limitation or revocation of privileges.</span></p><p dir="ltr" class="s2060564Normal-000001"><span xml:space="preserve" class="s2060564DefaultParagraphFont">The board shall, by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060564DefaultParagraphFont">1-26</span></a><span class="s2060564DefaultParagraphFont">, specify the manner in which such applications shall be made, the times within which they shall be made, and the circumstances in which hearings will be held.</span></p><p dir="ltr" class="s2060564Normal"><span xml:space="preserve" class="s2060564000002"> </span></p><p dir="ltr" class="s2060564Normal"><span class="s2060564SCL">Source:</span><span xml:space="preserve" class="s2060564SCL-000003"> SL 2002, ch 179, § 53; SL 2009, ch 185, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060565Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060565SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060565CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060565Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060565DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060565000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060565SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060565SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060565Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-53"><span class="s2060565SENU">36-20B-53</span></a><span xml:space="preserve" class="s2060565SENU">. </span><span class="s2060565CL">Continuing professional education or peer review as condition for reissuance of certificate, license or permit.</span></p><p dir="ltr" class="s2060565Normal-000000"><span xml:space="preserve" class="s2060565DefaultParagraphFont">Before reissuing or terminating the suspension of a certificate, license, permit, or registration under this section or of practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060565DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060565DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060565DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060565DefaultParagraphFont">, and as a condition thereto, the board may require the applicant to show successful completion of specified continuing professional education. The board may make the reinstatement of a certificate, license, permit, or registration or of practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060565DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060565DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060565DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060565DefaultParagraphFont"> conditional and subject to satisfactory completion of a peer review conducted in such manner as the board may specify.</span></p><p dir="ltr" class="s2060565Normal"><span xml:space="preserve" class="s2060565000001"> </span></p><p dir="ltr" class="s2060565Normal"><span class="s2060565SCL">Source:</span><span xml:space="preserve" class="s2060565SCL-000002"> SL 2002, ch 179, § 54; SL 2009, ch 185, § 18.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060566Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060566SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060566CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060566Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060566DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060566Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060566000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060566SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060566SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060566Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-54"><span class="s2060566SENU">36-20B-54</span></a><span xml:space="preserve" class="s2060566SENU">. </span><span class="s2060566CL">Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.</span></p><p dir="ltr" class="s2060566Normal-000000"><span xml:space="preserve" class="s2060566DefaultParagraphFont">No person other than a licensee or an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060566DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060566DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060566DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060566DefaultParagraphFont"> may issue a report on financial statements of any person, firm, organization, or governmental unit or offer to render or render any attest or compilation service. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties as such, or prohibit the performance by any nonlicensee of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports thereon. A nonlicensee may prepare financial statements and issue nonattest transmittals or information thereon which do not purport to be in compliance with the Statements on Standards for Accounting and Review Services (SSARS).</span></p><p dir="ltr" class="s2060566Normal-000001"><span xml:space="preserve" class="s2060566DefaultParagraphFont">A licensee and an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060566DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060566DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060566DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060566DefaultParagraphFont"> performing attest or compilation services shall provide those services in accordance with professional standards.</span></p><p dir="ltr" class="s2060566Normal"><span xml:space="preserve" class="s2060566000002"> </span></p><p dir="ltr" class="s2060566Normal"><span class="s2060566SCL">Source:</span><span xml:space="preserve" class="s2060566SCL-000003"> SL 2002, ch 179, § 55; SL 2009, ch 185, § 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060567Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060567SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060567CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060567Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060567DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060567Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } p.s2060567Normal-000002 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060567000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060567SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060567SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060567Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-55"><span class="s2060567SENU">36-20B-55</span></a><span xml:space="preserve" class="s2060567SENU">. </span><span class="s2060567CL">Certified public accountant--Restrictions on use of title and designations.</span></p><p dir="ltr" class="s2060567Normal-000000"><span xml:space="preserve" class="s2060567DefaultParagraphFont">A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060567DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060567DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060567DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060567DefaultParagraphFont"> may not use or assume the title, certified public accountant, the abbreviation, CPA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant.</span></p><p dir="ltr" class="s2060567Normal-000001"><span class="s2060567DefaultParagraphFont">No firm may provide attest services or assume or use the title, certified public accountants, or the abbreviation, CPAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a CPA firm unless:</span></p><p dir="ltr" class="s2060567Normal-000002"><span xml:space="preserve" class="s2060567DefaultParagraphFont">(1)    The firm holds a valid permit issued under this chapter or is exempt from the permit requirements pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.2"><span class="s2060567DefaultParagraphFont">36-20B-32.2</span></a><span xml:space="preserve" class="s2060567DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.3"><span class="s2060567DefaultParagraphFont">36-20B-32.3</span></a><span class="s2060567DefaultParagraphFont">; and</span></p><p dir="ltr" class="s2060567Normal-000002"><span xml:space="preserve" class="s2060567DefaultParagraphFont">(2)    Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060567DefaultParagraphFont">1-26</span></a><span class="s2060567DefaultParagraphFont">, if applicable.</span></p><p dir="ltr" class="s2060567Normal"><span xml:space="preserve" class="s2060567000003"> </span></p><p dir="ltr" class="s2060567Normal"><span class="s2060567SCL">Source:</span><span xml:space="preserve" class="s2060567SCL-000004"> SL 2002, ch 179, § 56; SL 2009, ch 185, § 20.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060568Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060568SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060568CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060568Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060568DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060568Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } p.s2060568Normal-000002 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060568000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060568SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060568SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060568Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-56"><span class="s2060568SENU">36-20B-56</span></a><span xml:space="preserve" class="s2060568SENU">. </span><span class="s2060568CL">Public accountant--Restrictions on use of title and designations.</span></p><p dir="ltr" class="s2060568Normal-000000"><span class="s2060568DefaultParagraphFont">No person who does not hold a valid license may use or assume the title, public accountant, or the abbreviation, PA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a public accountant.</span></p><p dir="ltr" class="s2060568Normal-000001"><span class="s2060568DefaultParagraphFont">No firm may provide attest services or assume or use the title, public accountants, or the abbreviation, PAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a PA firm unless:</span></p><p dir="ltr" class="s2060568Normal-000002"><span class="s2060568DefaultParagraphFont">(1)    The firm holds a valid permit issued under this chapter; and</span></p><p dir="ltr" class="s2060568Normal-000002"><span xml:space="preserve" class="s2060568DefaultParagraphFont">(2)    Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060568DefaultParagraphFont">1-26</span></a><span class="s2060568DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060568Normal"><span xml:space="preserve" class="s2060568000003"> </span></p><p dir="ltr" class="s2060568Normal"><span class="s2060568SCL">Source:</span><span xml:space="preserve" class="s2060568SCL-000004"> SL 2002, ch 179, § 57.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060569Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060569SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060569CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060569Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060569DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060569Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060569000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060569SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060569SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060569Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-57"><span class="s2060569SENU">36-20B-57</span></a><span xml:space="preserve" class="s2060569SENU">. </span><span class="s2060569CL">Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.</span></p><p dir="ltr" class="s2060569Normal-000000"><span xml:space="preserve" class="s2060569DefaultParagraphFont">No person or firm, not holding a valid certificate, permit, or registration issued under this chapter, may assume or use the title, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, accredited accountant, or any other title or designation likely to be confused with the titles, certified public accountant or public accountant, or use any of the abbreviations CA, LA, RA, AA, or similar abbreviation likely to be confused with the abbreviations, CPA or PA. However, the provisions of this section do not apply to any individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060569DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060569DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060569DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060569DefaultParagraphFont"> or to any firm which is exempt from the permit requirements pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.2"><span class="s2060569DefaultParagraphFont">36-20B-32.2</span></a><span xml:space="preserve" class="s2060569DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.3"><span class="s2060569DefaultParagraphFont">36-20B-32.3</span></a><span class="s2060569DefaultParagraphFont">. The title, Enrolled Agent or EA may only be used by individuals so designated by the Internal Revenue Service.</span></p><p dir="ltr" class="s2060569Normal-000001"><span xml:space="preserve" class="s2060569DefaultParagraphFont">No nonlicensee, except an individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060569DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060569DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060569DefaultParagraphFont">36-20B-67</span></a><span class="s2060569DefaultParagraphFont">, may use language in any statement relating to the financial affairs of a person or entity which is conventionally used by licensees in reports on financial statements.</span></p><p dir="ltr" class="s2060569Normal"><span xml:space="preserve" class="s2060569000002"> </span></p><p dir="ltr" class="s2060569Normal"><span class="s2060569SCL">Source:</span><span xml:space="preserve" class="s2060569SCL-000003"> SL 2002, ch 179, § 58; SL 2009, ch 185, § 21.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060570Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060570SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060570CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060570Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060570DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060570Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060570000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060570SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060570SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060570Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-58"><span class="s2060570SENU">36-20B-58</span></a><span xml:space="preserve" class="s2060570SENU">. </span><span class="s2060570CL">Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.</span></p><p dir="ltr" class="s2060570Normal-000000"><span xml:space="preserve" class="s2060570DefaultParagraphFont">No person or firm which does not hold a valid certificate, permit, or registration issued under this chapter may assume or use any title or designation that includes the words, accountant, auditor, or accounting, in connection with any other language, including the language of a report, that implies that such person or firm holds such a certificate, permit, or registration or has special competence as an accountant or auditor. However, the provisions of this section do not apply to any individual granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060570DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060570DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060570DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060570DefaultParagraphFont"> or to any firm that is exempt from the permit requirements pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.2"><span class="s2060570DefaultParagraphFont">36-20B-32.2</span></a><span xml:space="preserve" class="s2060570DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.3"><span class="s2060570DefaultParagraphFont">36-20B-32.3</span></a><span class="s2060570DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060570Normal-000001"><span class="s2060570DefaultParagraphFont">This section does not prohibit any officer, partner, member, manager, or employee of any firm or organization from affixing that person's own signature to any statement in reference to the financial affairs of such firm or organization with any wording designating the position, title, or office that the person holds therein nor prohibit any act of a public official or employee in the performance of the persons duties as such.</span></p><p dir="ltr" class="s2060570Normal-000001"><span class="s2060570DefaultParagraphFont">A violation of this section is a Class 2 misdemeanor.</span></p><p dir="ltr" class="s2060570Normal"><span xml:space="preserve" class="s2060570000002"> </span></p><p dir="ltr" class="s2060570Normal"><span class="s2060570SCL">Source:</span><span xml:space="preserve" class="s2060570SCL-000003"> SL 2002, ch 179, § 59; SL 2009, ch 185, § 22.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060571Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060571SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060571CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060571Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060571DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060571Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060571000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060571SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060571SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060571Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-59"><span class="s2060571SENU">36-20B-59</span></a><span xml:space="preserve" class="s2060571SENU">. </span><span class="s2060571CL">Chapter not applicable to certain persons holding foreign certifications or designations.</span></p><p dir="ltr" class="s2060571Normal-000000"><span class="s2060571DefaultParagraphFont">The provisions of this chapter do not apply to any person or firm holding a certification, designation, degree, or license granted in a foreign country entitling the holder thereof to engage in the practice of public accountancy or its equivalent in such country, whose activities in this state are limited to the provision of professional services to persons or firms who are residents of, governments of, or business entities of, the country in which the person holds such entitlement, who performs no attest or compilation services and who issues no reports with respect to the financial statements of any other persons, firms, or governmental units in this state, and who does not use in this state any title or designation other than the one under which the person practices in such country, followed by a translation of such title or designation into the English language, if it is in a different language, and by the name of such country.</span></p><p dir="ltr" class="s2060571Normal-000001"><span xml:space="preserve" class="s2060571DefaultParagraphFont">However, it is not a violation of this chapter for a firm which does not hold a valid permit under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32"><span class="s2060571DefaultParagraphFont">36-20B-32</span></a><span xml:space="preserve" class="s2060571DefaultParagraphFont"> and which does not have an office in this state to provide its professional services in this state if the firm complies with the requirements pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.2"><span class="s2060571DefaultParagraphFont">36-20B-32.2</span></a><span xml:space="preserve" class="s2060571DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32.3"><span class="s2060571DefaultParagraphFont">36-20B-32.3</span></a><span class="s2060571DefaultParagraphFont">, whichever is applicable.</span></p><p dir="ltr" class="s2060571Normal"><span xml:space="preserve" class="s2060571000002"> </span></p><p dir="ltr" class="s2060571Normal"><span class="s2060571SCL">Source:</span><span xml:space="preserve" class="s2060571SCL-000003"> SL 2002, ch 179, § 60; SL 2009, ch 185, § 23.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060572Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060572SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060572CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060572Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060572DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060572000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060572SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060572SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060572Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-60"><span class="s2060572SENU">36-20B-60</span></a><span xml:space="preserve" class="s2060572SENU">. </span><span class="s2060572CL">Attest services to be performed through business holding valid permit.</span></p><p dir="ltr" class="s2060572Normal-000000"><span class="s2060572DefaultParagraphFont">No holder of a certificate issued under this chapter or a registration issued under this chapter may perform attest services through any business form that does not hold a valid permit issued under this chapter. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties as such.</span></p><p dir="ltr" class="s2060572Normal"><span xml:space="preserve" class="s2060572000001"> </span></p><p dir="ltr" class="s2060572Normal"><span class="s2060572SCL">Source:</span><span xml:space="preserve" class="s2060572SCL-000002"> SL 2002, ch 179, § 61.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060573Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060573SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060573CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060573Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060573DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060573Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060573000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060573SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060573SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060573Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-61"><span class="s2060573SENU">36-20B-61</span></a><span xml:space="preserve" class="s2060573SENU">. </span><span class="s2060573CL">Compilation report to be issued through business holding valid permit--Exceptions.</span></p><p dir="ltr" class="s2060573Normal-000000"><span class="s2060573DefaultParagraphFont">No individual licensee may issue a report in standard form upon a compilation of financial information through any form of business that does not hold a valid permit issued under this chapter unless the report discloses the name of the business through which the individual is issuing the report, and the individual:</span></p><p dir="ltr" class="s2060573Normal-000001"><span class="s2060573DefaultParagraphFont">(1)    Signs the compilation report identifying the individual as a CPA or PA;</span></p><p dir="ltr" class="s2060573Normal-000001"><span class="s2060573DefaultParagraphFont">(2)    Meets the competency requirement provided in applicable standards; and</span></p><p dir="ltr" class="s2060573Normal-000001"><span xml:space="preserve" class="s2060573DefaultParagraphFont">(3)    Undergoes no less frequently than once every three years, a peer review conducted in such manner as the board shall, by rule promulgate in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2060573DefaultParagraphFont">1-26</span></a><span class="s2060573DefaultParagraphFont">, specify. Such review shall include verification that the individual has met the competency requirements set out in professional standards for such services.</span></p><p dir="ltr" class="s2060573Normal"><span xml:space="preserve" class="s2060573000002"> </span></p><p dir="ltr" class="s2060573Normal"><span class="s2060573SCL">Source:</span><span xml:space="preserve" class="s2060573SCL-000003"> SL 2002, ch 179, § 62.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060574Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060574SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060574CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060574Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060574DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060574000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060574SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060574SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060574Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-62"><span class="s2060574SENU">36-20B-62</span></a><span xml:space="preserve" class="s2060574SENU">. </span><span class="s2060574CL">Attorney's records, documents customarily prepared in law practice not affected.</span></p><p dir="ltr" class="s2060574Normal-000000"><span class="s2060574DefaultParagraphFont">Nothing in this chapter prohibits a practicing attorney or firm of attorneys from preparing or presenting records or documents customarily prepared by an attorney or firm of attorneys in connection with the attorney's professional work in the practice of law.</span></p><p dir="ltr" class="s2060574Normal"><span xml:space="preserve" class="s2060574000001"> </span></p><p dir="ltr" class="s2060574Normal"><span class="s2060574SCL">Source:</span><span xml:space="preserve" class="s2060574SCL-000002"> SL 2002, ch 179, § 63.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060575Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060575SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060575CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060575Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060575DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060575000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060575SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060575SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060575Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-63"><span class="s2060575SENU">36-20B-63</span></a><span xml:space="preserve" class="s2060575SENU">. </span><span class="s2060575CL">Board may seek injunction.</span></p><p dir="ltr" class="s2060575Normal-000000"><span class="s2060575DefaultParagraphFont">If, as a result of an investigation under this chapter or otherwise, the board believes that any person or firm has engaged in, or is about to engage in any act or practice which constitutes or will constitute a violation of this chapter, the board may make application to the appropriate court for an order enjoining such act or practice, and upon a showing by the board that such person or firm has engaged, or is about to engage, in any such act or practice, the court may grant an injunction, restraining order, or other order as may be appropriate.</span></p><p dir="ltr" class="s2060575Normal"><span xml:space="preserve" class="s2060575000001"> </span></p><p dir="ltr" class="s2060575Normal"><span class="s2060575SCL">Source:</span><span xml:space="preserve" class="s2060575SCL-000002"> SL 2002, ch 179, § 64.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060576Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060576SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060576CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060576Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060576DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060576Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060576000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060576SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060576SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060576Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-64"><span class="s2060576SENU">36-20B-64</span></a><span xml:space="preserve" class="s2060576SENU">. </span><span class="s2060576CL">Board may institute criminal proceedings--Violation of chapter as misdemeanor.</span></p><p dir="ltr" class="s2060576Normal-000000"><span class="s2060576DefaultParagraphFont">If, by reason of an investigation under this chapter or otherwise, the board has reason to believe that any person or firm has knowingly engaged in any act or practice that constitutes a violation of this chapter, the board may bring its information to the attention of the attorney general of any state or other appropriate law enforcement officer who may cause appropriate criminal proceedings to be brought thereon.</span></p><p dir="ltr" class="s2060576Normal-000001"><span class="s2060576DefaultParagraphFont">Any person or firm who knowingly violates any provision of this chapter is guilty of a Class 1 misdemeanor.</span></p><p dir="ltr" class="s2060576Normal"><span xml:space="preserve" class="s2060576000002"> </span></p><p dir="ltr" class="s2060576Normal"><span class="s2060576SCL">Source:</span><span xml:space="preserve" class="s2060576SCL-000003"> SL 2002, ch 179, § 65.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060577Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060577SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060577CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060577Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060577DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060577000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060577SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060577SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060577Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-65"><span class="s2060577SENU">36-20B-65</span></a><span xml:space="preserve" class="s2060577SENU">. </span><span class="s2060577CL">Commission of single prohibited act justifies penalty.</span></p><p dir="ltr" class="s2060577Normal-000000"><span class="s2060577DefaultParagraphFont">In any action brought under this chapter, evidence of the commission of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order, or conviction, respectively, without evidence of a general course of conduct.</span></p><p dir="ltr" class="s2060577Normal"><span xml:space="preserve" class="s2060577000001"> </span></p><p dir="ltr" class="s2060577Normal"><span class="s2060577SCL">Source:</span><span xml:space="preserve" class="s2060577SCL-000002"> SL 2002, ch 179, § 66.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s4b5547b4da3d4c53881e3bc599e58c46Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4b5547b4da3d4c53881e3bc599e58c46SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4b5547b4da3d4c53881e3bc599e58c46CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s4b5547b4da3d4c53881e3bc599e58c46Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s4b5547b4da3d4c53881e3bc599e58c46StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s4b5547b4da3d4c53881e3bc599e58c46StatuteNumber2 { margin-left: 1.25in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s4b5547b4da3d4c53881e3bc599e58c46000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s4b5547b4da3d4c53881e3bc599e58c46NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4b5547b4da3d4c53881e3bc599e58c46SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-66 - CPA licensed in other state--Privilege to practice--Requirements."><meta property="og:description" content="SDLRC Codified Law 36-20B-66 - CPA licensed in other state--Privilege to practice--Requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-66"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46Normal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-66" rel="noopener"><span class="s4b5547b4da3d4c53881e3bc599e58c46SENU">36-20B-66</span></a><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46SENU">. </span><span class="s4b5547b4da3d4c53881e3bc599e58c46CL">CPA licensed in other state--Privilege to practice--Requirements.</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46Statute"><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant from any state, has all the privileges of a licensee under this chapter, without the need to obtain a certificate or permit under this chapter, provided that the individual has passed the uniform certified public accountant examination, and has obtained:</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46StatuteNumber1"><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">(1)    A bachelor's degree in accounting, or in a course of study that the board has determined to be comparable to an accounting degree, and has completed:</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46StatuteNumber2"><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">(a)    Two years of experience in accountancy, as described in § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21" rel="noopener"><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">36-20B-21</span></a><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">; or</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46StatuteNumber2"><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">(b)    One year of experience in accountancy, as described in § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21" rel="noopener"><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">36-20B-21</span></a><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">, and thirty semester credit hours at an accredited institution of higher education, in addition to the number of hours required to obtain the applicant's bachelor's degree; or</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46StatuteNumber1"><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">(2)    A graduate degree in accounting, or in a course of study which the board has determined to be comparable to an accounting degree, and completed at least one year of experience in accountancy, as described in § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21" rel="noopener"><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">36-20B-21</span></a><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">.</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46Statute"><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">Notwithstanding any other provision of law, an individual who offers or renders professional services under this section, whether in person, or by mail, telephone, or electronic means, must be granted practice privileges in this state, and no notice, fee, or other submission is required of the individual. The individual is subject to the requirements of § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-68" rel="noopener"><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">36-20B-68</span></a><span class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont">.</span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46Normal"><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46000000"> </span></p><p dir="ltr" class="s4b5547b4da3d4c53881e3bc599e58c46NoIndent"><span xml:space="preserve" class="s4b5547b4da3d4c53881e3bc599e58c46DefaultParagraphFont-000001">Source: </span><span class="s4b5547b4da3d4c53881e3bc599e58c46SCL">SL 2002, ch 179, § 67; SL 2009, ch 185, § 24; SL 2026, ch 160, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sec6abd35ef0748cba50769ee659229efNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sec6abd35ef0748cba50769ee659229efSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sec6abd35ef0748cba50769ee659229efCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sec6abd35ef0748cba50769ee659229efStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sec6abd35ef0748cba50769ee659229efDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sec6abd35ef0748cba50769ee659229efStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sec6abd35ef0748cba50769ee659229ef000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sec6abd35ef0748cba50769ee659229efNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sec6abd35ef0748cba50769ee659229efDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sec6abd35ef0748cba50769ee659229efSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 36-20B-67 - CPA licensed in other state--Continuing privilege to practice."><meta property="og:description" content="SDLRC Codified Law 36-20B-67 - CPA licensed in other state--Continuing privilege to practice."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/36-20B-67"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efNormal"><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-67" rel="noopener"><span class="sec6abd35ef0748cba50769ee659229efSENU">36-20B-67</span></a><span xml:space="preserve" class="sec6abd35ef0748cba50769ee659229efSENU">. </span><span class="sec6abd35ef0748cba50769ee659229efCL">CPA licensed in other state--Continuing privilege to practice.</span></p><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efStatute"><span class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont">An individual shall continue to hold practice privileges, without needing to obtain a license under this chapter, if the individual:</span></p><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efStatuteNumber1"><span class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont">(1)    Has a principal place of business that is not in this state;</span></p><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efStatuteNumber1"><span class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont">(2)    Holds a valid certificate or license as a certified public accountant from any state; and</span></p><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efStatuteNumber1"><span xml:space="preserve" class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont">(3)    On or before December 31, 2024, exercised practice privileges in this state under § </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-66" rel="noopener"><span class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont">36-20B-66</span></a><span class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont">, as it existed on December 31, 2024.</span></p><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efNormal"><span xml:space="preserve" class="sec6abd35ef0748cba50769ee659229ef000000"> </span></p><p dir="ltr" class="sec6abd35ef0748cba50769ee659229efNoIndent"><span xml:space="preserve" class="sec6abd35ef0748cba50769ee659229efDefaultParagraphFont-000001">Source: </span><span class="sec6abd35ef0748cba50769ee659229efSCL">SL 2002, ch 179, § 68; SL 2008, ch 191, § 43; SL 2009, ch 185, § 25; SL 2026, ch 160, § 10.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060580Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060580SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060580CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060580Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060580DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060580000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060580SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060580SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060580Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-68"><span class="s2060580SENU">36-20B-68</span></a><span xml:space="preserve" class="s2060580SENU">. </span><span class="s2060580CL">Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.</span></p><p dir="ltr" class="s2060580Normal-000000"><span xml:space="preserve" class="s2060580DefaultParagraphFont">Any licensee of another state who exercises the practice privilege provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060580DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060580DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060580DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060580DefaultParagraphFont"> and the firm, if any, which employs that licensee hereby simultaneously consents, as a condition of the grant of this privilege, to the personal and subject matter jurisdiction and disciplinary authority of the board, and agrees to comply with this chapter and the board's rules. If the license from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state, both individually and on behalf of a firm. Any licensee who exercises the privilege provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060580DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060580DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060580DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060580DefaultParagraphFont"> consents to the appointment of the state board which issued their license as their agent upon whom process may be served in any action or proceeding by this board against the licensee.</span></p><p dir="ltr" class="s2060580Normal"><span xml:space="preserve" class="s2060580000001"> </span></p><p dir="ltr" class="s2060580Normal"><span class="s2060580SCL">Source:</span><span xml:space="preserve" class="s2060580SCL-000002"> SL 2002, ch 179, § 69; SL 2009, ch 185, § 26.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060581Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060581SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060581CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060581Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2060581DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060581000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060581SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060581SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2060581Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-69"><span class="s2060581SENU">36-20B-69</span></a><span xml:space="preserve" class="s2060581SENU">. </span><span class="s2060581CL">Liability of licensee for act committed in another state.</span></p><p dir="ltr" class="s2060581Normal-000000"><span class="s2060581DefaultParagraphFont">A licensee of this state offering or rendering services or using their CPA title in another state is subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. Notwithstanding the provisions in this chapter, the board shall investigate any complaint made by the board of accountancy of another state.</span></p><p dir="ltr" class="s2060581Normal"><span xml:space="preserve" class="s2060581000001"> </span></p><p dir="ltr" class="s2060581Normal"><span class="s2060581SCL">Source:</span><span xml:space="preserve" class="s2060581SCL-000002"> SL 2002, ch 179, § 70.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 36-20B - PUBLIC ACCOUNTANTS</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2060582Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060582SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060582CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2060582Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060582DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2060582Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2060582000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2060582SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2060582SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2060582Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-70"><span class="s2060582SENU">36-20B-70</span></a><span xml:space="preserve" class="s2060582SENU">. </span><span class="s2060582CL">Firm permit required for CPA licensed in another state to exercise practice privileges.</span></p><p dir="ltr" class="s2060582Normal-000000"><span xml:space="preserve" class="s2060582DefaultParagraphFont">An individual who has been granted practice privileges under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-66"><span class="s2060582DefaultParagraphFont">36-20B-66</span></a><span xml:space="preserve" class="s2060582DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-67"><span class="s2060582DefaultParagraphFont">36-20B-67</span></a><span xml:space="preserve" class="s2060582DefaultParagraphFont"> who performs for any entity with its home office in this state any of the following services:</span></p><p dir="ltr" class="s2060582Normal-000001"><span class="s2060582DefaultParagraphFont">(1)    Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);</span></p><p dir="ltr" class="s2060582Normal-000001"><span class="s2060582DefaultParagraphFont">(2)    Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or</span></p><p dir="ltr" class="s2060582Normal-000001"><span class="s2060582DefaultParagraphFont">(3)    Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards;</span></p><p dir="ltr" class="s2060582Normal"><span xml:space="preserve" class="s2060582DefaultParagraphFont">shall do so only through a firm which has obtained a permit under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-20B-32"><span class="s2060582DefaultParagraphFont">36-20B-32</span></a><span class="s2060582DefaultParagraphFont">.</span></p><p dir="ltr" class="s2060582Normal"><span xml:space="preserve" class="s2060582000002"> </span></p><p dir="ltr" class="s2060582Normal"><span class="s2060582SCL">Source:</span><span xml:space="preserve" class="s2060582SCL-000003"> SL 2009, ch 185, § 27.</span></p></div></body></html>