<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 58-43-9.4 - Services which do not disqualify accountant--Audit committee preapproval. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077264Normal { 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.s2077264SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077264CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077264Normal-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.s2077264DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077264000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077264SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077264SCL-000002 { 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="s2077264Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-43-9.4"><span class="s2077264SENU">58-43-9.4</span></a><span xml:space="preserve" class="s2077264SENU">. </span><span class="s2077264CL">Services which do not disqualify accountant--Audit committee preapproval.</span></p><p dir="ltr" class="s2077264Normal-000000"><span xml:space="preserve" class="s2077264DefaultParagraphFont">A qualified independent certified public accountant who performs the audit may engage in other nonaudit services, including tax services, that are not described in or that do not conflict with the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-43-9.2"><span class="s2077264DefaultParagraphFont">58-43-9.2</span></a><span xml:space="preserve" class="s2077264DefaultParagraphFont">, only if the activity is approved in advance by the audit committee, in accordance with the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-43-9.5"><span class="s2077264DefaultParagraphFont">58-43-9.5</span></a><span class="s2077264DefaultParagraphFont">.</span></p><p dir="ltr" class="s2077264Normal"><span xml:space="preserve" class="s2077264000001"> </span></p><p dir="ltr" class="s2077264Normal"><span class="s2077264SCL">Source:</span><span xml:space="preserve" class="s2077264SCL-000002"> SL 2009, ch 271, § 10.</span></p></div></body></html>