Attest services to be performed through business holding valid permit

SDCL § 36-20B-60 — under PUBLIC ACCOUNTANTS.

SDCL § 36-20B-60

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.