reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-3 - Report defined.

36-20B-3. Report defined.
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.
Source:
SL 2002, ch 179, §4; SL 2019, ch 170, §2.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-4 - South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.

36-20B-4. South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.
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.
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.
Source:
SL 2002, ch 179, §5; SL 2005, ch 199, §53; SL 2012, ch 16, §1; SL 2013, ch 176, §1.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-5 - Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.

36-20B-5. Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.
The board shall elect annually from among its members a chair, vice chair, and secretary-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.
Source:
SL 2002, ch 179, §6.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-6 - Board within Department of Labor and Regulation--Reports to secretary.

36-20B-6. Board within Department of Labor and Regulation--Reports to secretary.
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.
Source:
SL 2002, ch 179, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §51; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-7 - Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.

36-20B-7. Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.
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.
Source:
SL 2002, ch 179, §8.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-8 - Compensation and expenses of board members.

36-20B-8. Compensation and expenses of board members.
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.
Source:
SL 2002, ch 179, §9.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-9 - Employment of personnel--Appointment of committees--Legal counsel.

36-20B-9. Employment of personnel--Appointment of committees--Legal counsel.
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.
Source:
SL 2002, ch 179, §10.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-10 - Authority of South Dakota Board of Accountancy.

36-20B-10. Authority of South Dakota Board of Accountancy.
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:
(1)The power to sue and be sued in its official name as an agency of this state;
(2)To issue subpoenas to compel the attendance of witnesses and the production of documents;
(3)To administer oaths;
(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
(5)To receive evidence, concerning all matters within the scope of this chapter.
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.
Source:
SL 2002, ch 179, §11.
2023 South Dakota Codified Laws › Title 36 - Professions and Occupations › Chapter 20B - Public Accountants › Section 36-20B-11 - Immunity from liability of board members and agents.

36-20B-11. Immunity from liability of board members and agents.
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.
Source:
SL 2002, ch 179, §12.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.