South Dakota Administrative Code

Rule 20:74:06:14 Stove and fireplace components for inspection -- Exclusions. 20:74:06:14. Stove and fireplace components for inspection -- Exclusions. A home inspector shall inspect stove and fireplace components as follows: (1) The inspector shall observe and report on the foll…

Rule 20:74:06:15 Ventilation and insulation components for inspection -- Exclusions. 20:74:06:15. Ventilation and insulation components for inspection -- Exclusions. A home inspector shall inspect ventilation and insulation components as follows: (1) The inspector shall observe a…

Rule 20:75:01:01 Definitions. 20:75:01:01. Definitions. Terms used in this article mean: (1) "Accounting services," accounting, attest, tax, or management advisory services, and academia; (2) "AICPA," the American Institute of Certified Public Accountants; (3) "Attest," as define…

Rule 20:75:01:02 Board meetings -- Elections. 20:75:01:02. Board meetings -- Elections. The board shall elect a chair, vice-chair, and secretary-treasurer annually at the first meeting of the fiscal year, which shall be held in July or August. The board shall meet at other times …

Rule 20:75:01:03 Notice. 20:75:01:03. Notice. The secretary-treasurer shall give written notice of any meeting, except an emergency meeting, at least seven calendar days before the meeting by personal delivery or mailed to each board member at the address shown on the records of …

Rule 20:75:01:04 Emergency meetings. 20:75:01:04. Emergency meetings. The board may hold an emergency meeting if the nature of the emergency is stated in the notice and in the minutes and formal action taken at the meeting pertains only to the emergency. Source: 29 SDR 16, effect…

Rule 20:75:01:05 Duties of chair and vice-chair. 20:75:01:05. Duties of chair and vice-chair. The chair shall preside at all meetings and shall perform other duties as the board directs. In the absence or disability of the chair, the vice-chair shall perform the duties of the cha…

Rule 20:75:01:06 Duties of secretary-treasurer -- Records. 20:75:01:06. Duties of secretary-treasurer -- Records. The secretary-treasurer shall have charge of the funds and shall keep a record of the business and transactions of the board. The records kept shall include any appli…

Rule 20:75:01:07 Discretion to waive certain requirements. 20:75:01:07. Discretion to waive certain requirements. Upon good cause shown by the applicant or licensee, the board may waive any application or administrative fees or any deadlines set in this article. For the purpose o…

Rule 20:75:02:01 Initial and reexamination applicants. 20:75:02:01. Initial and reexamination applicants. For the purpose of this chapter, an initial applicant is an applicant who meets the following criteria: (1) Has not previously applied to the board as an examination candidat…

Rule 20:75:02:02 Application for examination. 20:75:02:02. Application for examination. Each candidate shall file a complete application. A complete application is one that is properly filled out, accompanied by payment of fees required by the board, and, if an initial applicatio…

20:75:02:03. Examination fees. Upon good cause shown by the applicant, in accordance with § 20:75:01:07, the board may allow examination fees paid to the board to be transferred to a subsequent examination or session, but fees collected by the board for payment to third party ent…

20:75:02:04. Education. For the purpose of satisfying education requirements in SDCL 36-20B-15, a semester hour means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds. Both a major in accounting and a cours…

Rule 20:75:02:05 Misconduct during examination. 20:75:02:05. Misconduct during examination. The board or its representative who is administering the examination may expel an applicant from further participation in the examination because of misconduct during the examination. The …

Rule 20:75:02:06 Request for accommodation of disability. 20:75:02:06. Request for accommodation of disability. The board shall accommodate the identified needs of qualified individuals with disabilities by making reasonable modifications or providing auxiliary aids or services. …

Rule 20:75:02:07 Definition of disability -- Learning disability. 20:75:02:07. Definition of disability -- Learning disability. A disability is a physical or mental impairment that substantially limits one or more of the major life activities of an individual; having a record of …

Rule 20:75:02:08 Qualifications of evaluator for physical or mental disabilities. 20:75:02:08. Qualifications of evaluator for physical or mental disabilities. The evaluator for physical or mental disabilities must have special expertise in the area of disability and must be a li…

Rule 20:75:02:09 Qualifications of evaluator for learning disabilities. 20:75:02:09. Qualifications of evaluator for learning disabilities. The evaluator for learning disabilities must be either a licensed psychologist or licensed physician who possesses a minimum of three years …

Rule 20:75:02:10 Professional verification of the disability. 20:75:02:10. Professional verification of the disability. The professional verification of the disability must include the following: (1) The nature and extent of the disability; (2) The tests performed to diagnose the…

Rule 20:75:02:11 Applicant of another jurisdiction -- Fee. 20:75:02:11. Applicant of another jurisdiction -- Fee. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; repealed, 33 SDR 107, effective December 26, 2006.

20:75:02:12. Recognized colleges and universities. For the purpose of evaluating the education requirements of an applicant for a certificate under SDCL 36-20B-15, the board shall recognize a junior college, college, or university accredited at the time the applicant's degree was…

Rule 20:75:02:13 Non-accredited institutions. 20:75:02:13. Non-accredited institutions. If an institution was not accredited at the time an applicant's degree was received but was accredited at the time the application was filed with the board, the institution will be recognized …

20:75:02:14. Examination -- Grades. The examination required by SDCL 36-20B-18 must test the candidate's knowledge and skills required for performance as an entry-level certified public accountant. The examination must include the subject areas of accounting, auditing, business l…

Rule 20:75:02:15 Repealed. 20:75:02:15. Review of examination papers. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; repealed, 33 SDR 107, effective December 26, 2006.

Rule 20:75:02:16 Repealed. 20:75:02:16. Procedure for questions about examination content. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; repealed, 33 SDR 107, effective December 26, 2006.

Rule 20:75:02:17 Confidentiality of examination questions -- Failure to comply. 20:75:02:17. Confidentiality of examination questions -- Failure to comply. Each individual taking the examination and each proctor must sign an attestation statement agreeing not to convey or divulge…

Rule 20:75:02:18 Repealed. 20:75:02:18. Expiration of conditional credit for candidates accepted under educational requirement effective prior to January 1, 1998. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; repealed, 35 SDR 305,…

Rule 20:75:02:19 Repealed. 20:75:02:19. Transitional credit. Repealed. Source: 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; repealed, 35 SDR 305, effective July 1, 2009.

Rule 20:75:02:20 Rescore request and fees. 20:75:02:20. Rescore request and fees. A candidate may request a review of the scores the candidate earned within 30 days of the most recent examination taken. Any candidate requesting a rescore must do so in writing within 30 days from …

Rule 20:75:02:21 Candidate score appeal and fees. 20:75:02:21. Candidate score appeal and fees. Appeal sessions are conducted at the office of the National Association of State Boards of Accountancy in Nashville, Tennessee. Any candidate requesting an appeal must submit an appeal…

20:75:03:01. Application for initial certificate and replacement certificate -- Fees. An applicant for a certificate shall submit a completed application on forms provided by the board. An application is not complete until the applicable fee is received by the board. An applicant…

Rule 20:75:03:02 Non-renewal. 20:75:03:02. Non-renewal. An individual choosing not to renew a certificate shall notify the board of that intention prior to the expiration of that certificate and surrender the certificate to the board immediately upon its expiration. Any individua…

20:75:03:03. Application for renewal of certificates -- Fees. An applicant for the renewal of a certificate shall submit an application on a form provided by the board. An application is not complete until the applicable fee is received by the board. An applicant for renewal of a…

Rule 20:75:03:04 Experience. 20:75:03:04. Experience. An applicant for issuance of an initial certificate shall have the experience verified to the board by a licensee as defined in SDCL 36-20B-21 or a licensee from another state. The board shall look at such factors as the compl…

Rule 20:75:03:05 Ethics examination. 20:75:03:05. Ethics examination. The ethics examination requirement of SDCL 36-20B-16 is satisfied by verification of successful completion of the self-study course of the American Institute of Certified Public Accountants entitled Professiona…

Rule 20:75:03:06 Denial of certificate. 20:75:03:06. Denial of certificate. An applicant denied a certificate shall be notified in writing by the board of such denial and the reasons for the denial. Such applicant may request an appearance before the board to reconsider the denia…

Rule 20:75:03:07 Display of certificate. 20:75:03:07. Display of certificate. Repealed. Source: 29 SDR 16, effective August 14, 2002; repealed, 35 SDR 305, effective July 1, 2009.

20:75:03:08. Application for firm permit -- Replacement -- Fees. In order to obtain an initial permit, a firm required to hold a permit pursuant to SDCL 36-20B-32.1 shall: (1) Apply to the board on a form provided by the board and containing the following: (a) The name of the fir…

20:75:03:08.01. Firm permit renewal -- Fees. In order to renew the permit, a firm required to hold a permit pursuant to SDCL 36-20B-32.1 shall: (1) Apply to the board on a form provided by the board and containing the following: (a) The name of the firm; (b) Whether the firm is a…

Rule 20:75:03:09 Display of firm permit. 20:75:03:09. Display of firm permit. Repealed. Source: 29 SDR 16, effective August 14, 2002; repealed, 35 SDR 305, effective July 1, 2009.

Rule 20:75:03:10 Notification of firm changes. 20:75:03:10. Notification of firm changes. Any firm holding a permit pursuant to SDCL 36-20B-32 to 36-20B-34, inclusive, shall file with the board a written notification of any of the following events within 30 days after its occurre…

20:75:03:11. Definitions. Terms used in reference to annual requirements of certificate holders performing public accountancy and not performing public accountancy mean: (1) "Active certificate," a Certified Public Accountant or Public Accountant certificate issued by this state …

20:75:03:12. Renewal of a South Dakota active certificate -- Fees. A person holding a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the experience requirements for licensure under SDCL 36-20B-21. An applicant who performs accounting or auditi…

20:75:03:13. Renewal of a South Dakota inactive certificate -- Fees. A person holding a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the experience requirements for licensure under SDCL 36-20B-21. Any certificate holder who does not perform …

Rule 20:75:03:14 Repealed. 20:75:03:14. Non-resident -- Notification -- Fees. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 35 SDR 165, effective December 22, 2008; repealed, 35 SDR 305, effective July 1, 2009.

20:75:03:15. Substantial equivalency and reciprocity. An applicant for issuance or renewal of a reciprocal license pursuant to SDCL 36-20B-26 shall, in the application, list any state in which the applicant has applied for, or holds, a certificate, license, or permit, and list an…

20:75:03:16. Registration of a retired certificate -- Fees. A holder of a South Dakota certificate who no longer practices any form of accounting governed under SDCL chapter 36-20B may register the certificate under a retired status. To be eligible for registration under the reti…

Rule 20:75:04:00 Definitions. 20:75:04:00. Definitions. Terms used in this chapter mean: (1) "Advanced," learning activity level that describes programs most useful for individuals with mastery of the particular topic. This level focuses on the development of in-depth knowledge, …

Rule 20:75:04:01 Standards for continuing professional education program measurement. 20:75:04:01. Standards for continuing professional education program measurement. The following standards are used to measure the hours of continuing professional education credit: (1) Fifty min…

Rule 20:75:04:02 General continuing professional education program criteria. 20:75:04:02. General continuing professional education program criteria. To qualify as acceptable continuing professional education, a program must be a learning activity that contributes directly to the…