reglab/housing_qa huggingface dataset:
SD Codified L § 36-20B-55 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-55 - Certified public accountant--Restrictions on use of title and designations.

36-20B-55. Certified public accountant--Restrictions on use of title and designations.A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of §36-20B-66 or 36-20B-67 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.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:(1)The firm holds a valid permit issued under this chapter or is exempt from the permit requirements pursuant to §36-20B-32.2 or 36-20B-32.3; and(2)Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26, if applicable. Source: SL 2002, ch 179, §56; SL 2009, ch 185, §20.
SD Codified L § 36-20B-56 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-56 - Public accountant--Restrictions on use of title and designations.

36-20B-56. Public accountant--Restrictions on use of title and designations.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.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:(1)The firm holds a valid permit issued under this chapter; and(2)Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26. Source: SL 2002, ch 179, §57.
SD Codified L § 36-20B-57 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-57 - Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.

36-20B-57. Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.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 §36-20B-66 or 36-20B-67 or to any firm which is exempt from the permit requirements pursuant to §36-20B-32.2 or 36-20B-32.3. The title, Enrolled Agent or EA may only be used by individuals so designated by the Internal Revenue Service.No nonlicensee, except an individual granted practice privileges under the provisions of §36-20B-66 or 36-20B-67, 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. Source: SL 2002, ch 179, §58; SL 2009, ch 185, §21.
SD Codified L § 36-20B-58 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-58 - Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.

36-20B-58. Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.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 §36-20B-66 or 36-20B-67 or to any firm that is exempt from the permit requirements pursuant to §36-20B-32.2 or 36-20B-32.3.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.A violation of this section is a Class 2 misdemeanor. Source: SL 2002, ch 179, §59; SL 2009, ch 185, §22.
SD Codified L § 36-20B-59 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-59 - Chapter not applicable to certain persons holding foreign certifications or designations.

36-20B-59. Chapter not applicable to certain persons holding foreign certifications or designations.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.However, it is not a violation of this chapter for a firm which does not hold a valid permit under §36-20B-32 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 §36-20B-32.2 or 36-20B-32.3, whichever is applicable. Source: SL 2002, ch 179, §60; SL 2009, ch 185, §23.
SD Codified L § 36-20B-60 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-60 - Attest services to be performed through business holding valid permit.

36-20B-60. Attest services to be performed through business holding valid permit.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. Source: SL 2002, ch 179, §61.
SD Codified L § 36-20B-61 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-61 - Compilation report to be issued through business holding valid permit--Exceptions.

36-20B-61. Compilation report to be issued through business holding valid permit--Exceptions.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:(1)Signs the compilation report identifying the individual as a CPA or PA;(2)Meets the competency requirement provided in applicable standards; and(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 1-26, specify. Such review shall include verification that the individual has met the competency requirements set out in professional standards for such services. Source: SL 2002, ch 179, §62.
SD Codified L § 36-20B-62 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-62 - Attorney's records, documents customarily prepared in law practice not affected.

36-20B-62. Attorney's records, documents customarily prepared in law practice not affected.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. Source: SL 2002, ch 179, §63.
SD Codified L § 36-20B-63 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-63 - Board may seek injunction.

36-20B-63. Board may seek injunction.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. Source: SL 2002, ch 179, §64.
SD Codified L § 36-20B-64 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-64 - Board may institute criminal proceedings--Violation of chapter as misdemeanor.

36-20B-64. Board may institute criminal proceedings--Violation of chapter as misdemeanor.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.Any person or firm who knowingly violates any provision of this chapter is guilty of a Class 1 misdemeanor. Source: SL 2002, ch 179, §65.
SD Codified L § 36-20B-65 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-65 - Commission of single prohibited act justifies penalty.

36-20B-65. Commission of single prohibited act justifies penalty.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. Source: SL 2002, ch 179, §66.
SD Codified L § 36-20B-66 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-66 - CPA licensed in state with substantially equivalent requirements--Privileges.

36-20B-66. CPA licensed in state with substantially equivalent requirements--Privileges.An individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant from any state which the board has verified to be in substantial equivalence with the CPA licensure requirements of this chapter is presumed to have qualifications substantially equivalent to requirements of this state and shall have all the privileges of certificate holders and licensees of this chapter without the need to obtain a certificate or permit under this chapter.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, shall be granted practice privileges in this state, and no notice, fee, or other submission is required of the individual. However, the individual shall be subject to the requirements of §36-20B-68. Source: SL 2002, ch 179, §67; SL 2009, ch 185, §24.
SD Codified L § 36-20B-67 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-67 - CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges.

36-20B-67. CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges.Any individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant from any state which the board has not verified to be in substantial equivalence with the CPA licensure requirements of this chapter is presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of certificate holders and licensees of this state without the need to obtain a certificate or permit under this chapter if the CPA qualifications of the individual are substantially equivalent to the CPA licensure requirements of this chapter.Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person, or by mail, telephone, or electronic means, under this section shall be granted practice privileges in this state, and no notice, fee, or other submission is required of the individual. However, the individual shall be subject to the requirements of §36-20B-68. Source: SL 2002, ch 179, §68; SL 2008, ch 191, §43; SL 2009, ch 185, §25.
SD Codified L § 36-20B-68 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-68 - Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.

36-20B-68. Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.Any licensee of another state who exercises the practice privilege provided in §36-20B-66 or 36-20B-67 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 §36-20B-66 or 36-20B-67 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. Source: SL 2002, ch 179, §69; SL 2009, ch 185, §26.
SD Codified L § 36-20B-69 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-69 - Liability of licensee for act committed in another state.

36-20B-69. Liability of licensee for act committed in another state.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. Source: SL 2002, ch 179, §70.
SD Codified L § 36-20B-70 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 20B - Public Accountants|Section 36-20B-70 - Firm permit required for CPA licensed in another state to exercise practice privileges.

36-20B-70. Firm permit required for CPA licensed in another state to exercise practice privileges.An individual who has been granted practice privileges under the provisions of §36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services:(1)Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);(2)Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or(3)Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards;shall do so only through a firm which has obtained a permit under the provisions of §36-20B-32. Source: SL 2009, ch 185, §27.
SD Codified L § 36-21A-2 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-2 - Advertisement and advertising defined.

36-21A-2. Advertisement and advertising defined.For the purposes of this chapter, an advertisement or advertising is any attempt, by publication or broadcast, whether oral, written or otherwise, to induce a person to use the services of a licensed real estate broker, real estate salesman or real estate firm. Source: SL 1992, ch 273, §2; SL 1993, ch 289; SL 2013, ch 177, §2.
SD Codified L § 36-21A-3 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-3 - Appraisal or evaluation defined.

36-21A-3. Appraisal or evaluation defined.For the purposes of this chapter, an appraisal or an evaluation is the act or process of developing an opinion of value of real estate for another and for compensation. Source: SL 1992, ch 273, §3; SL 2013, ch 177, §3; SL 2020, ch 163, § 1.
SD Codified L § 36-21A-5 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-5 - Association defined.

36-21A-5. Association defined.For the purposes of this chapter, an association is any body of persons united and acting together without a charter, but upon the methods and forms used by incorporated bodies for the prosecution of some common enterprise. It is an unincorporated society and not a partnership. It is a body of persons invested with some, yet not full, corporate rights and powers. Source: SL 1992, ch 273, §5.
SD Codified L § 36-21A-7 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-7 - Moral turpitude defined.

36-21A-7. Moral turpitude defined.For the purposes of this chapter, moral turpitude is any act done contrary to honesty and good morals. It is also an act of baseness, vileness or depravity in the private and social duties which man owes to his fellowman or to society in general. Source: SL 1992, ch 273, §7.
SD Codified L § 36-21A-9 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-9 - Inactive license defined.

36-21A-9. Inactive license defined.For the purposes of this chapter, an inactive license is any license that has been placed on inactive status for any of the following reasons:(1)At the request of the licensee;(2)Failure to designate a responsible broker;(3)Cessation of being associated with a responsible broker or a licensed firm;(4)Failure to notify the commission of a change of registered address;(5)Failure of the licensee's responsible broker to maintain an active license;(6)Failure to provide proof of errors and omissions insurance upon renewal;(7)Failure of a nonresident real estate salesperson, who establishes residency in South Dakota, to successfully complete the education requirement for upgrade to broker associate within the prescribed timeframe; or(8)Failure to provide proof of the necessary hours of continuing education.No licensee whose license is on inactive status may perform any of the actions enumerated within this chapter prior to reactivation of the inactive license. Source: SL 1992, ch 273, §9; SL 2013, ch 177, §5.
SD Codified L § 36-21A-10 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-10 - Property manager defined.

36-21A-10. Property manager defined.For the purposes of this chapter, a property manager is any person who for a fee, commission or other valuable consideration or with the intent or expectation of receiving a fee, commission or consideration negotiates or attempts to negotiate the rental, exchange or leasing or any real estate or of the improvements on it; lists real estate exchanges, rentals or leases; collects rents or attempts to collect rents for real estate; or advertises or holds himself out as engaged in any of the foregoing activities.The term also includes any person who engages in the business of charging a fee or contracting for the collection of a fee in connection with a contract under which he undertakes to prompt the renting or leasing of real estate through its listing in a publication issued primarily for this purpose or through referral of information concerning the rentals or leases. Source: SL 1992, ch 273, §10.
SD Codified L § 36-21A-11 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-11 - Real estate and realty defined.

36-21A-11. Real estate and realty defined.For the purposes of this chapter, real estate or realty is any interest or estate in real property or the property's improvements or fixtures whether corporeal, incorporeal, freehold or nonfreehold, and whether the real property is situated in this state or elsewhere, and includes leaseholds, condominiums, air rights and mineral rights. Source: SL 1992, ch 273, §11.
SD Codified L § 36-21A-12 (2021)
2021 South Dakota Codified Laws|Title 36 - Professions and Occupations|Chapter 21A - Real Estate Licensing|Section 36-21A-12 - Real estate salesperson defined.

36-21A-12. Real estate salesperson defined.For the purposes of this chapter, a real estate salesperson is any person who for compensation or consideration is associated with a responsible broker, to sell or offer to sell, or to buy or offer to buy, or to negotiate the purchase, sale, lease, rental, or exchange of real property, or of the property's improvements, or any business opportunity or business, or its goodwill, inventory, or fixtures, or any interest therein, or to sell or offer to sell, or to buy or offer to buy, or to negotiate the purchase, sale, lease, rental, or exchange of a mobile or manufactured home which has been registered under the provisions of chapters 32-3 to 32-5B, inclusive. A salesperson may perform a broker price opinion or comparative market analysis for purposes of purchase, sale, lease, rental, or exchange of real property. Source: SL 1992, ch 273, §12; SL 1998, ch 231, §1; SL 2013, ch 177, §6.