South Dakota Administrative Code

Rule 20:75:05:14 Form of practice. 20:75:05:14. Form of practice. A licensee may practice public accountancy only in a proprietorship, a partnership, a limited liability company, a limited liability partnership, or a professional corporation. A limited liability company, limited …

Rule 20:75:05:15 Firm names. 20:75:05:15. Firm names. A licensee may not practice public accountancy under a firm name that is misleading in any way. Names of one or more past partners, members, or shareholders may be included in the firm name of a successor organization. A partn…

Rule 20:75:05:16 Communications from board. 20:75:05:16. Communications from board. A licensee shall, when requested, respond to communications from the board within 30 days after the mailing of the communications by registered or certified mail to the address shown on the record…

Rule 20:75:05:17 Records retention. 20:75:05:17. Records retention. A licensee shall comply with the record retention rules of the American Institute of Certified Public Accountants, United States Government Accountability Office, United States Securities and Exchange Commission,…

Rule 20:75:06:01 Modification of discipline. 20:75:06:01. Modification of discipline. If the board suspends or revokes a certificate or permit, refuses to renew a permit, or revokes or limits practice privileges granted pursuant to SDCL 36-20B-66 or 36-20B-67, the individual or f…

Rule 20:75:06:02 Reinstatement or reissuance of suspended or revoked certificate, permit, or practice privileges. 20:75:06:02. Reinstatement or reissuance of suspended or revoked certificate, permit, or practice privileges. A petition for reinstatement or reissuance under this se…

Rule 20:75:07:01 Definitions. 20:75:07:01. Definitions. As used in this chapter: (1) "Accounting and auditing practice" means all engagements covered by "Statements on Auditing Standards", "Statements on Standards for Accounting and Review Services", "Statements on Standards for …

20:75:07:02. Requirement for review -- Fee -- Areas to be reviewed. A permitted firm, as a condition for renewal of its permit pursuant to SDCL chapter 36-20B, must undergo a peer review, in accordance with this chapter, once every three years unless prior approval is granted by …

Rule 20:75:07:03 Exemption from review. 20:75:07:03. Exemption from review. A firm is exempt from the peer review requirement set forth in § 20:75:07:02 if it represents to the board that it does not engage in the financial reporting area of practice, including audits, reviews, c…

Rule 20:75:07:04 New firms. 20:75:07:04. New firms. A new firm, as a condition to renewal of its firm permit, must undergo a peer review during the first calendar year after it has been engaged in the practice of public accountancy for one full calendar year. After the initial re…

20:75:07:05. Equivalent reviews. If a firm undergoes an equivalent peer review during its three-year review cycle, it may request that the board accept the review as fulfilling the requirements of § 20:75:07:02. The request must be submitted on forms provided by the board, and mu…

Rule 20:75:07:06 Repealed. 20:75:07:06. Selection of reviewer for South Dakota review. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 45 SDR 84, effective December 20, 2018 (effective January 1, 2020).

Rule 20:75:07:07 Repealed. 20:75:07:07. Qualifications of reviewer -- South Dakota reviews. Repealed. Source: 29 SDR 16, effective August 14, 2002; 36 SDR 216, effective July 6, 2010; 45 SDR 84, effective December 20, 2018 (effective January 1, 2020).

Rule 20:75:07:08 Repealed. 20:75:07:08. Conduct of review -- Location. Repealed. Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; 35 SDR 165, effective December 22, 2008; 35 SDR 305, effective July 1, 2…

Rule 20:75:07:09 (Effective through December 31, 2019) Conduct of review -- Requirements. 20:75:07:09. Conduct of review -- Requirements. The peer review must be conducted in accordance with the following requirements: (1) A review must have an engagement review, report review, o…

Rule 20:75:07:10 Results of review -- Exit conference. 20:75:07:10. Results of review -- Exit conference. A reviewer may issue a pass, pass with deficiency, or fail opinion as to whether the reports, work papers, if applicable, and quality control system, if applicable, reviewed …

20:75:07:11. Report -- Findings for further consideration. Within thirty days after the date of the exit conference, the reviewer must issue a written report and, if applicable, findings for further consideration to the reviewed firm. If the reviewer issues the report after the t…

Rule 20:75:07:12 Response to findings for further consideration. 20:75:07:12. Response to findings for further consideration. The firm under review shall issue a response to findings for further consideration. The response shall contain the following: (1) A statement addressing e…

Rule 20:75:07:13 Repealed. 20:75:07:13. Reviewer's submissions to board -- South Dakota reviews. Repealed. Source: 29 SDR 16, effective August 14, 2002; 36 SDR 216, effective July 6, 2010; 45 SDR 84, effective December 20, 2018 (effective January 1, 2020).

Rule 20:75:07:14 Repealed. 20:75:07:14. Firm's submissions to board -- South Dakota reviews. Repealed. Source: 29 SDR 16, effective August 14, 2002; 35 SDR 165, effective December 22, 2008; 36 SDR 216, effective July 6, 2010; 45 SDR 84, effective December 20, 2018 (effective Janu…

Rule 20:75:07:15 Board's review of reports. 20:75:07:15. Board's review of reports. After receipt of documentation from the reviewer and the firm under review, the board shall review the file and proceed with § 20:75:07:17 or 20:75:07:18. If the board determines that the firm und…

Rule 20:75:07:16 Confidentiality of reports. 20:75:07:16. Confidentiality of reports. The board shall treat the reports of the reviewing firm and all records submitted to that firm by the firm subject to review as confidential information and shall not disclose such information t…

Rule 20:75:07:17 Procedure in case of pass with deficiency or fail report. 20:75:07:17. Procedure in case of pass with deficiency or fail report. If the report is designated pass with deficiency or fail, the board may request additional information or a response from the firm und…

Rule 20:75:07:18 Procedure in case of pass report. 20:75:07:18. Procedure in case of pass report. If the report is designated pass, the board may take no further action or it may request additional information or a response from the firm under review or from the reviewer with reg…

Rule 20:76:01:01 Definitions. 20:76:01:01. Definitions. Terms defined in SDCL chapter 36-35 have the same meaning when used in this article. In addition, terms used in this article mean: (1) "Applicant," any person seeking initial licensure or renewal of a license with the boardb…

Rule 20:76:01:02 Application. 20:76:01:02. Application. An application for licensure, temporary permit, or renewal of a license must be made in writing on a form prescribed by the board. The applicable application fee must be submitted with the application. The application fee is…

Rule 20:76:01:03 Notification. 20:76:01:03. Notification. The board shall take final action upon any application no later than six months after submission of a completed application to the board. The board shall notify the applicant of its determination in writing. If the applica…

Rule 20:76:01:04 Denial. 20:76:01:04. Denial. An application for initial licensure, temporary permit or renewal of a license may be denied for failure to meet the applicable requirements of such license or permit or based on the grounds stated in SDCL 36-35-13. An applicant whose…

Rule 20:76:01:05 Expiration. 20:76:01:05. Expiration. Repealed. Source: 33 SDR 50, effective September 21, 2006; repealed, 37 SDR 29, effective August 30, 2010.

Rule 20:76:01:06 Required training. 20:76:01:06. Required training. An applicant for licensure as a massage therapist shall provide proof of required training on a form prescribed by the board and completed by the recognized facility where the training was received. Official tran…

20:76:02:01. Remittance of fees. Repealed. Source: 33 SDR 50, effective September 21, 2006; 34 SDR 101, effective October 22, 2007; 43 SDR 181, effective July 10, 2017; 49 SDR 130, effective July 6, 2023.

Rule 20:76:02:02 License fee schedule. 20:76:02:02. License fee schedule. The license fee schedule is as follows: (1) Temporary permit fee, $50; (2) Annual license renewal fee, $65; (3) Inactive license fee, $25; (4) Application fee, $100. Source: 33 SDR 50, effective September 2…

Rule 20:76:03:01 Definitions. 20:76:03:01. Definitions. Terms used in this chapter mean: (1) "Contact hour," a minimum of 50 minutes of presentation or participation; (2) "Continuing education cycle," a two year period that begins on October 1 of an even-numbered year and ends on…

Rule 20:76:03:02 Repealed. 20:76:03:02. Requirements. Repealed. Source: 33 SDR 50, effective September 21, 2006; repealed, 34 SDR 101, effective October 22, 2007.

Rule 20:76:03:03 Verification. 20:76:03:03. Verification. A licensee shall complete eight hours of qualifying continuing education in each continuing education cycle. Continuing education reguired for renewal of a license shall be prorated in six month increments for a licensee g…

Rule 20:76:03:04 Qualifying activities. 20:76:03:04. Qualifying activities. Qualifying continuing eduation is any course with a clear purpose and objective which maintains, improves, or expands the skills and knowledge relevant to massage therapy of the human body. Qualifying con…

Rule 20:76:03:05 Record keeping. 20:76:03:05. Record keeping. The licensee shall maintain records to support continuing education claimed to renew a license. These records must be maintained for five years after the date of renewal of the license. A licensee shall keep the follow…

Rule 20:76:03:06 Repealed. 20:76:03:06. Audits. Repealed. Source: 33 SDR 50, effective September 21, 2006; repealed, 34 SDR 101, effective October 22, 2007.

Rule 20:76:03:07 Continuing education compliance. 20:76:03:07. Continuing education compliance. The board may take into consideration hardship or extenuating circumstances in allowing a licensee to correct deficiencies in continuing education, but the deadline may not be extended…

Rule 20:76:03:08 Prior approval of qualifying activities. 20:76:03:08. Prior approval of qualifying activities. The board will accept continuing education that meets the definition of massage pursuant to SDCL 36-35-1(3), if presented by: (1) An approved provider of the National C…

Rule 20:76:04:01 Complaints. 20:76:04:01. Complaints. Any person, including a board member or the executive secretary, claiming that a holder of a license, or an applicant for licensure under SDCL chapter 36-35, has engaged in or is engaged in conduct constituting grounds for dis…

Rule 20:76:04:02 Complaint procedure. 20:76:04:02. Complaint procedure. Upon completion of the investigation, the investigating committee shall recommend to the board whether the charges should be dismissed for lack of merit or whether based upon the investigation of the committe…

Rule 20:76:04:03 Informal proceedings. 20:76:04:03. Informal proceedings. If the board considers an alleged violation to have merit constituting grounds for disciplinary action, the board, at its sole discretion, with the consent of the licensee, may proceed with informal proceed…

Rule 20:76:04:04 Formal proceedings. 20:76:04:04. Formal proceedings. If an alleged violation has merit constituting grounds for disciplinary action, the board may commence formal proceedings. Formal proceedings shall be instituted by a formal board complaint and service of a not…

Rule 20:76:04:05 Contents of a formal board complaint. 20:76:04:05. Contents of a formal board complaint. The formal board complaint shall include the name of the applicant or licensee complained against, and a statement setting forth the nature of the violations being charged th…

Rule 20:76:04:06 Repealed. 20:76:04:06. Answer to formal board complaint. Repealed. Source: 33 SDR 50, effective September 21, 2006; repealed, 38 SDR 177, effective April 26, 2012.

Rule 20:76:04:07 Disqualification. 20:76:04:07. Disqualification. If an alleged violation against a licensee is filed by a board member, or if a board member participates in the investigation of a violation by the licensee, that board member is disqualified from sitting at the he…