reglab/housing_qa huggingface dataset:
SD Codified L § 36-20B-34 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-34 - Information to be provided concerning status of permit in another state.

36-20B-34. Information to be provided concerning status of permit in another state.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. Source: SL 2002, ch 179, §35.
SD Codified L § 36-20B-35 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-35 - Notice to be given of certain changes--Failure to comply.

36-20B-35. Notice to be given of certain changes--Failure to comply.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.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 1-26. 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. Source: SL 2002, ch 179, §36; SL 2013, ch 175, §5.
SD Codified L § 36-20B-36 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-36 - Peer review as condition of renewal of firm permit--Confidentiality.

  36-20B-36.   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:   (1)   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;   (2)   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   (3)   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.   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.   Source: SL 2002, ch 179, § 37.
SD Codified L § 36-20B-37 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-37 - Fee for application or renewal of permit.

36-20B-37. Fee for application or renewal of permit.The board shall charge a fee for each application for initial issuance or renewal of a permit in an amount, not to exceed sixty-five dollars for each owner, plus fifty dollars for each firm practicing public accountancy in this state, prescribed by the board, by rule promulgated pursuant to chapter 1-26. The fee promulgated pursuant to this section may be either a flat fee or tier based. Source: SL 2002, ch 179, §38; SL 2008, ch 191, §42; SL 2013, ch 175, §6.
SD Codified L § 36-20B-38 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-38 - Holders of permits and licenses issued under prior law--Renewal.

36-20B-38. Holders of permits and licenses issued under prior law--Renewal.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. Source: SL 2002, ch 179, §39.
SD Codified L § 36-20B-39 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-39 - Secretary of state as agent for service of process on nonresident applicants.

36-20B-39. Secretary of state as agent for service of process on nonresident applicants.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. Source: SL 2002, ch 179, §40.
SD Codified L § 36-20B-41 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-41 - Investigations--Probable cause determination--Subpoena power of board.

36-20B-41. Investigations--Probable cause determination--Subpoena power of board. 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 1-26 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. Source: SL 2002, ch 179, §42; SL 2021, ch 168, § 27.
SD Codified L § 36-20B-42 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-42 - Investigating officer--Confidentiality of information.

36-20B-42. Investigating officer--Confidentiality of information. If an investigation committee determines a complaint or other information suggesting a violation under § 36-20B-41 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. Source: SL 2002, ch 179, §43; SL 2021, ch 168, § 28.
SD Codified L § 36-20B-43 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-43 - Findings of investigation--Effect.

36-20B-43. Findings of investigation--Effect. At the conclusion of the investigation under § 36-1C-4, if the subject of the investigation is an individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67, the board staff shall proceed in accordance with chapter 1-26. 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. Source: SL 2002, ch 179, §44; SL 2009, ch 185, §10; SL 2021, ch 168, § 29.
SD Codified L § 36-20B-44 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-44 - Random review of licensee's work.

36-20B-44. Random review of licensee's work.The board may review the publicly available professional work of licensees or an individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67 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. Source: SL 2002, ch 179, §45; SL 2009, ch 185, §11.
SD Codified L § 36-20B-45 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-45 - Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.

36-20B-45. Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing. If probable cause with respect to a violation by an individual with practice privileges granted under the provisions of §36-20B-66 or 36-20B-67 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 §36-20B-66 or 36-20B-67, together with a copy of the contested case proceedings under chapter 1-26. Service shall be by certified or registered mail to the address last known to the board, or pursuant to chapter 1-26. Source: SL 2002, ch 179, §46; SL 2009, ch 185, §12; SL 2021, ch 168, § 30.
SD Codified L § 36-20B-46 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-46 - Respondent to have access to investigatory report and evidence.

36-20B-46. Respondent to have access to investigatory report and evidence. An individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67 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 1-26, governing proceedings under this section to specify the manner in which such right may be exercised. Source: SL 2002, ch 179, §47; SL 2009, ch 185, §13; SL 2021, ch 168, § 31.
SD Codified L § 36-20B-47 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-47 - Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.

36-20B-47. Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas. The respondent licensee shall appear at the hearing as required by § 36-1C-10. An individual with practice privileges granted under the provisions of §36-20B-66 or 36-20B-67 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 §36-20B-66 or 36-20B-67 is entitled, on application to the board, to the issuance of subpoenas to compel the attendance of witnesses and the production of documentary evidence. Source: SL 2002, ch 179, §48; SL 2009, ch 185, §14; SL 2021, ch 168, § 32.
SD Codified L § 36-20B-48 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-48 - Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.

36-20B-48. Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.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.The board shall be advised by counsel, who may be the same counsel who presents or assists in presenting the evidence supporting the complaint.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.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. Source: SL 2002, ch 179, §49.
SD Codified L § 36-20B-49 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-49 - Failure to appear at hearing--Order--Setting aside order upon showing of good cause.

36-20B-49. Failure to appear at hearing--Order--Setting aside order upon showing of good cause.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 §36-20B-66 or 36-20B-67 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 §36-20B-66 or 36-20B-67 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. Source: SL 2002, ch 179, §50; SL 2009, ch 185, §15.
SD Codified L § 36-20B-50 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-50 - Judicial review of board order.

36-20B-50. Judicial review of board order.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 1-26. Source: SL 2002, ch 179, §51.
SD Codified L § 36-20B-51 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-51 - Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.

36-20B-51. Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.If the board renders a decision imposing discipline against a licensee or an individual granted practice privileges under the provisions of §36-20B-66 or 36-20B-67, 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.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 §36-20B-66 or 36-20B-67, no such notification or furnishing of information may be made. Source: SL 2002, ch 179, §52; SL 2009, ch 185, §16.
SD Codified L § 36-20B-52 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-52 - Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.

36-20B-52. Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.If the board has suspended or revoked a certificate, license, permit, or registration or revoked or limited practice privileges under the provisions of §36-20B-66 or 36-20B-67 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.The board shall, by rule promulgated pursuant to chapter 1-26, 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. Source: SL 2002, ch 179, §53; SL 2009, ch 185, §17.
SD Codified L § 36-20B-53 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-53 - Continuing professional education or peer review as condition for reissuance of certificate, license or permit.

36-20B-53. Continuing professional education or peer review as condition for reissuance of certificate, license or permit.Before reissuing or terminating the suspension of a certificate, license, permit, or registration under this section or of practice privileges under the provisions of §36-20B-66 or 36-20B-67, 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 §36-20B-66 or 36-20B-67 conditional and subject to satisfactory completion of a peer review conducted in such manner as the board may specify. Source: SL 2002, ch 179, §54; SL 2009, ch 185, §18.
SD Codified L § 36-20B-54 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-54 - Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.

36-20B-54. Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.No person other than a licensee or an individual granted practice privileges under the provisions of §36-20B-66 or 36-20B-67 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).A licensee and an individual granted practice privileges under the provisions of §36-20B-66 or 36-20B-67 performing attest or compilation services shall provide those services in accordance with professional standards. Source: SL 2002, ch 179, §55; SL 2009, ch 185, §19.