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South DakotaHB 1035101st South Dakota Legislature (2026)House

modify provisions related to the licensure of public accountants.

Sponsored By: Schoenfish, Kyle (Republican), Weisgram, Mike (Republican)

Signed by Governor

LicensureProfessions and OccupationsPromulgation of RulesAccountants

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 1 benefits, 0 costs, 4 mixed.

Foreign-trained accountants gain a licensing path

Holders of valid foreign accounting credentials gain a path to South Dakota certification. The foreign regulator must offer comparable credentials to South Dakota certificate holders, and the board must accept its standards. Education and exam standards must be comparable, including a uniform qualifying exam and an exam on South Dakota law, rules, and ethics. Applicants need comparable experience in the granting jurisdiction, or four years of professional experience in South Dakota within the previous 10 years. Board-approved equivalent experience also qualifies. Applicants must list every jurisdiction where they applied for or hold an accounting credential. After certification, holders must report credential issuance, denial, revocation, or suspension, or the start of disciplinary or enforcement action by any jurisdiction. These reports must reach the board in writing within 30 days.

Licensing paths for out-of-state accountants

Accountants with another state's certificate, license, or permit can get South Dakota certification through its interstate licensing path. Their qualifying exam scores must meet South Dakota's passing standards. They need four years of qualifying experience after passing the exam, within the 10 years before applying, or a board-approved equivalent. Credentials issued more than four years before application also trigger continuing education requirements. Accountants moving their main place of business to South Dakota must request certification before doing so. The board must issue a certificate when the other state's board verifies qualifications that South Dakota finds comparable.

New paths for aspiring public accountants

South Dakota allows applicants to take the certified public accountant exam before graduation, with degree completion required within 100 days afterward. The bachelor's or graduate degree must come from an accredited school and include accounting or a board-approved equivalent. For certification, a qualifying graduate degree requires one year of accounting experience. A qualifying bachelor's degree requires two years of experience, or one year plus 30 semester credits beyond the degree requirements. A licensed accountant must verify the experience, which must meet board rules. Qualifying work includes attest, advisory, tax, or consulting services in government, industry, academia, or public practice. Holders of valid South Dakota certificates issued before July 1, 2002, already meet the experience requirements.

Nonresident accountants can practice without local licensing

Qualifying nonresident accountants can serve South Dakota clients in person or remotely without a South Dakota certificate or firm permit. They also avoid South Dakota notice, fee, and submission requirements for these practice privileges. Their main place of business must remain outside South Dakota, and they need a valid out-of-state license and a passing uniform exam. An accounting bachelor's degree or board-approved equivalent requires two years of experience, or one year plus 30 extra semester credits. An accounting graduate degree or approved equivalent requires one year of experience. Accountants who met the prior criteria and exercised these privileges under the law in effect on December 31, 2024, retain them while based outside South Dakota. All remain subject to South Dakota practice standards, board oversight, and discipline.

Licensing fee caps for accountants and firms

South Dakota's accountancy board sets actual fees by rule; the law sets maximum charges, not guaranteed fee reductions. Certificate issuance, renewal, non-practicing registration, and late certificate renewal are each capped at $100. Exam and reexamination fees are capped at $450 per section. Peer-review administration is capped at $125, late forms at $75, and late documentation at $100. Initial firm permits are capped at $100 per owner plus $100 for the firm. Replacement certificates or permits are capped at $50, and other listed administrative and disciplinary fees also have limits. The board can use flat or tiered fees within the caps and has broader rulemaking authority over procedures, investigations, credentialing, and continuing education enforcement.

Sponsors & Cosponsors

Sponsors

  • Schoenfish, Kyle

    Republican • Senate

  • Weisgram, Mike

    Republican • House

Cosponsors

  • Arlint, Amber

    Republican • House

  • Bahmuller, Jessica

    Republican • House

  • Duffy, Steve

    Republican • House

  • Emery, Eric

    Democratic • House

  • Fitzgerald, Mary J.

    Republican • House

  • Goodwin, Tim

    Republican • House

  • Healy, Erin

    Democratic • House

  • Hulse, Amber

    Republican • Senate

  • Massie, Curt

    Republican • House

  • Moore, Scott

    Republican • House

  • Muckey, Erik

    Democratic • House

  • Perry, Carl

    Republican • Senate

  • Peterson, Drew

    Republican • House

  • Uhre-Balk, Nicole

    Democratic • House

  • Vilhauer, Glen

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 121 • No: 0

Senate vote • 2/18/2026

Do Pass

Yes: 34 • No: 0

Senate vote • 2/17/2026

Do Pass

Yes: 7 • No: 0

House vote • 1/26/2026

Do Pass

Yes: 67 • No: 0

House vote • 1/21/2026

Do Pass

Yes: 13 • No: 0

Bill Text

  • Introduced

    1/7/2026

    PDF

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