Title 36 — PROFESSIONS AND OCCUPATIONS
68 chapters · 2,167 sections in this title.
SDCL § 36-20B-52 Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure
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If the board has suspended or revoked a certificate, license, permit, or registration or revoked or limited practice privileges under the provisions of § 36-20B-66 or 36-20B-67 or refused to renew a certificate, license, permit, or registration, the board may, upon application in…
SDCL § 36-20B-53 Continuing professional education or peer review as condition for reissuance of certificate, license or permit
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Before reissuing or terminating the suspension of a certificate, license, permit, or registration under this section or of practice privileges under the provisions of § 36-20B-66 or 36-20B-67 , and as a condition thereto, the board may require the applicant to show successful com…
SDCL § 36-20B-54 Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards
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No person other than a licensee or an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may issue a report on financial statements of any person, firm, organization, or governmental unit or offer to render or render any attest or compilation …
SDCL § 36-20B-55 Certified public accountant--Restrictions on use of title and designations
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A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may not use or assume the title, certified public accountant, the abbreviation, CPA, or any other title, designation, words, letters, abbrev…
SDCL § 36-20B-56 Public accountant--Restrictions on use of title and designations
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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…
SDCL § 36-20B-57 Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language
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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…
SDCL § 36-20B-58 Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor
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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 …
SDCL § 36-20B-59 Chapter not applicable to certain persons holding foreign certifications or designations
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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…
SDCL § 36-20B-6 Board within Department of Labor and Regulation--Reports to secretary
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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. …
SDCL § 36-20B-60 Attest services to be performed through business holding valid permit
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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…
SDCL § 36-20B-61 Compilation report to be issued through business holding valid permit--Exceptions
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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…
SDCL § 36-20B-62 Attorney's records, documents customarily prepared in law practice not affected
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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 …
SDCL § 36-20B-63 Board may seek injunction
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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…
SDCL § 36-20B-64 Board may institute criminal proceedings--Violation of chapter as misdemeanor
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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…
SDCL § 36-20B-65 Commission of single prohibited act justifies penalty
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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…
SDCL § 36-20B-66 CPA licensed in state with substantially equivalent requirements--Privileges
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An individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant from any state which the board has verified to be in substantial equivalence with the CPA licensure requirements of this chapter is presu…
SDCL § 36-20B-67 CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges
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Any individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant from any state which the board has not verified to be in substantial equivalence with the CPA licensure requirements of this chapter is …
SDCL § 36-20B-68 Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process
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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…
SDCL § 36-20B-69 Liability of licensee for act committed in another state
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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…
SDCL § 36-20B-7 Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds
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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…
SDCL § 36-20B-70 Firm permit required for CPA licensed in another state to exercise practice privileges
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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…
SDCL § 36-20B-8 Compensation and expenses of board members
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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…
SDCL § 36-20B-9 Employment of personnel--Appointment of committees--Legal counsel
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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…