reglab/housing_qa huggingface dataset:
SD Codified L § 36-20B-13 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-13 - Certification as certified public accountant--Fees.

36-20B-13. Certification as certified public accountant--Fees.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. Source: SL 2002, ch 179, §14.
SD Codified L § 36-20B-14 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-14 - Good moral character defined.

36-20B-14. Good moral character defined.Good moral character for purposes of §36-20B-13 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. Source: SL 2002, ch 179, §15.
SD Codified L § 36-20B-15 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-15 - Education requirements.

36-20B-15. Education requirements.The education requirement for a certificate, which shall be met before one hundred days after an applicant sits for the examination prescribed in this chapter, is at least one hundred fifty semester hours of college education, including graduation from an accredited college or university with a baccalaureate or a graduate degree in accounting, or the satisfactory completion of a course of study which the board has determined to be substantially the equivalent of an accounting degree, including related courses in other areas of business administration. Such courses of study may be in a college or university, recognized by the board. Source: SL 2002, ch 179, §16.
SD Codified L § 36-20B-16 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-16 - Applicant to pass examination on rules of ethics.

36-20B-16. Applicant to pass examination on rules of ethics.An applicant shall pass an examination covering the rules of ethics and professional conduct promulgated by the board pursuant to chapter 1-26. The examination may be part of the uniform CPA examination or may be a separate examination. Source: SL 2002, ch 179, §20.
SD Codified L § 36-20B-17 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-17 - Fee for examination.

36-20B-17. Fee for examination.The board may charge, or provide for a third-party administering the examination to charge, each applicant a fee, in an amount, not to exceed three hundred fifty dollars, prescribed by the board, by rule promulgated pursuant to chapter 1-26, for each section of the examination or reexamination taken by the applicant. Source: SL 2002, ch 179, §21; SL 2008, ch 191, §40.
SD Codified L § 36-20B-18 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-18 - Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.

36-20B-18. Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.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 1-26. 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 1-26, 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. Source: SL 2002, ch 179, §17.
SD Codified L § 36-20B-19 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-19 - Successful completion of examination--Reexamination.

36-20B-19. Successful completion of examination--Reexamination.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 1-26, then the applicant shall be given credit for those parts passed and need not sit for reexamination in those parts if:(1)The applicant wrote all parts of the examination specified by the board, by rule promulgated pursuant to chapter 1-26;(2)The applicant attained a minimum grade specified by the board, by rule promulgated pursuant to chapter 1-26, on each section not passed at that sitting;(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 1-26, given after the initial examination at which the first parts were passed;(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 1-26; and(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 1-26. Source: SL 2002, ch 179, §18.
SD Codified L § 36-20B-20 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-20 - Reciprocity of examination credits--Waiver of examination requirements.

36-20B-20. Reciprocity of examination credits--Waiver of examination requirements.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. Source: SL 2002, ch 179, §19.
SD Codified L § 36-20B-21 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-21 - One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.

36-20B-21. One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.An applicant for initial issuance of a certificate under this chapter shall show that the applicant has acquired one year of experience. This experience shall include providing 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, meeting requirements prescribed by the board, by rule promulgated pursuant to chapter 1-26. Acceptable experience may be gained through employment in government, industry, academia, or public practice. Any person holding a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the requirements of this section. Source: SL 2002, ch 179, §22.
SD Codified L § 36-20B-22 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-22 - Eligibility to apply for a certificate.

36-20B-22. Eligibility to apply for a certificate.An individual who passes the examination as a South Dakota candidate may apply for a certificate in accordance with requirements and by such date established by rule, promulgated pursuant to chapter 1-26. 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 or eligibility under the substantial equivalency standard provided in this chapter. Source: SL 2002, ch 179, §23.
SD Codified L § 36-20B-23 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-23 - Issuance and renewal of certificate--Expiration--Application--Provisional certificates.

36-20B-23. Issuance and renewal of certificate--Expiration--Application--Provisional certificates.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 1-26. 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 1-26. 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.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. Source: SL 2002, ch 179, §24.
SD Codified L § 36-20B-24 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-24 - Relinquishment of certificate or registration following suspension or revocation.

36-20B-24. Relinquishment of certificate or registration following suspension or revocation.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. Source: SL 2002, ch 179, §25.
SD Codified L § 36-20B-25 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-25 - Issuance of certificate without reciprocity--Requirements.

36-20B-25. Issuance of certificate without reciprocity--Requirements.The board shall issue a certificate to an applicant who does not qualify for reciprocity under the substantial equivalency standard provided in this chapter but who holds a certificate, license, or permit issued by another state upon a showing that:(1)The applicant passed the examination required for issuance of the applicant's certificate with grades that would have been passing grades at the time in this state;(2)The applicant had four years of experience of the type described in this chapter or meets equivalent requirements prescribed by the board, by rule promulgated pursuant to chapter 1-26, after passing the examination upon which the applicant's certificate was based and within the ten years immediately preceding the application; and(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 the application for issuance of an initial certificate under this chapter. Source: SL 2002, ch 179, §26.
SD Codified L § 36-20B-26 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-26 - Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.

36-20B-26. Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.Before establishing a principal place of business in this state, a certificate holder licensed by another state shall request the issuance of 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 such applicant's qualifications are substantially equivalent to the CPA licensure requirements of this chapter. Source: SL 2002, ch 179, §27; SL 2009, ch 185, §3.
SD Codified L § 36-20B-27 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-27 - Renewal of certificate--Continuing education requirement--Exception.

36-20B-27. Renewal of certificate--Continuing education requirement--Exception.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 1-26. A licensee shall complete one hundred twenty hours of continuing education in each three-year renewal period. The board may, by rule promulgated pursuant to chapter 1-26, 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. Source: SL 2002, ch 179, §28.
SD Codified L § 36-20B-28 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-28 - Fee for issuance or renewal of certificate.

36-20B-28. Fee for issuance or renewal of certificate.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 1-26. Source: SL 2002, ch 179, §29; SL 2008, ch 191, §41.
SD Codified L § 36-20B-29 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-29 - Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.

36-20B-29. Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.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. Source: SL 2002, ch 179, §30.
SD Codified L § 36-20B-30 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-30 - Certificate issued to holder of substantially equivalent foreign designation--Conditions.

36-20B-30. Certificate issued to holder of substantially equivalent foreign designation--Conditions.The board shall issue a certificate to a holder of a substantially equivalent foreign designation if the following conditions are satisfied:(1)The foreign authority which granted the designation makes similar provision to allow a person who holds a valid certificate issued by this state to obtain such foreign authority's comparable designation;(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;(3)The applicant received the designation, based on educational and examination standards substantially equivalent 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;(4)The applicant passed a qualifying examination, with the examination grading and passing grades being uniform with those applicable in other states, and an examination acceptable to the board on the law, rules, and code of ethical conduct in effect in this state; and(5)The applicant received the designation based on educational and examination standards substantially equivalent to those in effect in this state at the time the foreign designation was granted; completed an experience requirement substantially equivalent to the requirement provided in this chapter in the jurisdiction which granted the foreign designation or has completed four years of professional experience in this state; or meets equivalent requirements prescribed by the board, by rule promulgated pursuant to chapter 1-26, within the ten years immediately preceding the application; and 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.An applicant under this section shall list in the application all jurisdictions, foreign and domestic, in which the applicant has applied for or holds a designation to practice public accountancy, and 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. The board has the sole authority to interpret the application of the provisions of this section. Source: SL 2002, ch 179, §31.
SD Codified L § 36-20B-31 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-31 - Peer review of certificate holder performing compilation services.

36-20B-31. Peer review of certificate holder performing compilation services.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 1-26. The review shall include verification that the certificate holder has met the competency requirements set out in professional standards for such services. Source: SL 2002, ch 179, §32.
SD Codified L § 36-20B-32 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-32 - Firm permits--Duration--Provisional permits.

36-20B-32. Firm permits--Duration--Provisional permits.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.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 1-26 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 1-26, 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. Source: SL 2002, ch 179, §33; SL 2009, ch 185, §4; SL 2013, ch 175, §3.
SD Codified L § 36-20B-32.1 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-32.1 - Firms required to hold permit.

36-20B-32.1. Firms required to hold permit.For the purposes of this chapter, the following firms are required to hold a permit:(1)Any firm with an office in this state performing attest services as defined in §36-20B-2;(2)Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or(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. Source: SL 2009, ch 185, §5.
SD Codified L § 36-20B-32.2 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-32.2 - Out-of-state firms performing services for in-state clients.

36-20B-32.2. Out-of-state firms performing services for in-state clients.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:(1)The firm has the qualifications described in §§36-20B-33 and 36-20B-36; and(2)The firm performs the services through an individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67. Source: SL 2009, ch 185, §6.
SD Codified L § 36-20B-32.3 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-32.3 - Out-of-state firms performing other in-state services.

36-20B-32.3. Out-of-state firms performing other in-state services.A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or §36-20B-32.2 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:(1)The firm performs the services through an individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67; and(2)The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business. Source: SL 2009, ch 185, §7.