Title 36, PROFESSIONS AND OCCUPATIONS

No person who does not hold a valid license may use or assume the title, public accountant, or the abbreviation, PA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a public accountant. No firm may provi…

No person or firm, not holding a valid certificate, permit, or registration issued under this chapter, may assume or use the title, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, accredited accountant, or any other tit…

No person or firm which does not hold a valid certificate, permit, or registration issued under this chapter may assume or use any title or designation that includes the words, accountant, auditor, or accounting, in connection with any other language, including the language of a …

The provisions of this chapter do not apply to any person or firm holding a certification, designation, degree, or license granted in a foreign country entitling the holder thereof to engage in the practice of public accountancy or its equivalent in such country, whose activities…

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. …

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 p…

No individual licensee may issue a report in standard form upon a compilation of financial information through any form of business that does not hold a valid permit issued under this chapter unless the report discloses the name of the business through which the individual is iss…

Nothing in this chapter prohibits a practicing attorney or firm of attorneys from preparing or presenting records or documents customarily prepared by an attorney or firm of attorneys in connection with the attorney's professional work in the practice of law. Source: SL 2002, ch …

If, as a result of an investigation under this chapter or otherwise, the board believes that any person or firm has engaged in, or is about to engage in any act or practice which constitutes or will constitute a violation of this chapter, the board may make application to the app…

If, by reason of an investigation under this chapter or otherwise, the board has reason to believe that any person or firm has knowingly engaged in any act or practice that constitutes a violation of this chapter, the board may bring its information to the attention of the attorn…

In any action brought under this chapter, evidence of the commission of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order, or conviction, respectively, without evidence of a general course of conduct. Source: SL 2002, ch 179…

An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant from any state, has all the privileges of a licensee under this chapter, without the need to obtain a certificate or permit under thi…

An individual shall continue to hold practice privileges, without needing to obtain a license under this chapter, if the individual: (1) Has a principal place of business that is not in this state; (2) Holds a valid certificate or license as a certified public accountant from any…

Any licensee of another state who exercises the practice privilege provided in § 36-20B-66 or 36-20B-67 and the firm, if any, which employs that licensee hereby simultaneously consents, as a condition of the grant of this privilege, to the personal and subject matter jurisdiction…

A licensee of this state offering or rendering services or using their CPA title in another state is subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. N…

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 Dako…

An individual who has been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services: (1) Any financial statement audit or other engagements to be performed in accordan…

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 wit…

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 c…