Title 36 — PROFESSIONS AND OCCUPATIONS

The licensee or an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 is entitled, on application to the board, to the issuance of subpoenas to compel the attendance of witnesses and the production of documentary evidence. Source: SL 2002, ch …

Terms as used in this chapter mean: (1) "Board," the South Dakota Board of Accountancy established pursuant to this chapter or its predecessor; (2) "Certificate," a certificate as a certified public accountant issued pursuant to this chapter or corresponding provisions of prior l…

In addition to any other power granted to the board, the board may take any action that is necessary and proper to effectuate the purposes of this chapter, including: (1) The power to sue and be sued in its official name as an agency of this state; (2) To issue subpoenas to compe…

The board, its members, and its agents are immune from personal liability for actions taken in good faith in the discharge of the board's responsibilities, and the state shall hold the board, its members, and its agents harmless from all costs, damages, and attorneys' fees arisin…

The board may promulgate rules, in accordance with chapter 1-26 , governing the board's administration and enforcement of this chapter and the conduct of licensees in the following matters: (1) Rules governing the board's meetings and the conduct of the board's business; (2) Rule…

The board shall grant a certificate to any applicant who meets the requirements of good moral character, education, examination, and experience requirements and who pays the fees prescribed in this chapter. Source: SL 2002, ch 179 , § 14.

Good moral character for purposes of § 36-20B-13 means lack of a history of dishonest or felonious acts. The board may refuse to grant a certificate on the ground of failure to satisfy this requirement only if there is a substantial connection between the lack of good moral chara…

The education requirement for a certificate, which shall be met before one hundred days after an applicant sits for the examination prescribed in this chapter, is at least one hundred fifty semester hours of college education, including graduation from an accredited college or un…

An applicant shall pass an examination covering the rules of ethics and professional conduct promulgated by the board pursuant to chapter 1-26 . The examination may be part of the uniform CPA examination or may be a separate examination. Source: SL 2002, ch 179 , § 20.

The board may charge, or provide for a third-party administering the examination or reexamination to charge, each applicant a fee for the examination or reexamination. Source: SL 2002, ch 179 , § 21; SL 2008, ch 191 , § 40; SL 2025, ch 161 , § 2.

The examination required to be passed as a condition for the granting of a certificate shall be held at least annually and shall test the applicant's knowledge of the subjects of accounting, auditing, and such other related subjects as the board may specify by rule promulgated pu…

An applicant shall pass all parts of the examination provided for in this section to qualify for a certificate. If at any sitting of the examination an applicant passes the number of parts specified by the board, by rule promulgated pursuant to chapter 1-26 , then the applicant s…

For the purposes of this chapter, attest means providing the following services: (1) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS); (2) Any review of a financial statement to be performed in accordance with the Stateme…

An applicant shall be given credit for any parts of an examination passed in another state if such credit would have been given, under then applicable requirements, if the applicant had taken the examination in this state. The board may in particular cases waive or defer any of t…

An applicant for initial issuance of a certificate under this chapter shall show that the applicant has acquired one year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, management advisory, financial a…

An individual who passes the examination as a South Dakota candidate may apply for a certificate in accordance with requirements and by such date established by rule, promulgated pursuant to chapter 1-26 . The board shall grant or renew a certificate to any person who makes appli…

A certificate shall be initially issued, and renewed, for a period of one year. However, certificates shall expire on the renewal date as established by the board, by rule promulgated pursuant to chapter 1-26 . Applications for such certificates shall be made in such form, and in…

Any holder of a certificate or registration shall relinquish such document to the board within thirty days after such certificate or registration has been suspended or revoked. Source: SL 2002, ch 179 , § 25.

The board shall issue a certificate to an applicant who does not qualify for reciprocity under the substantial equivalency standard provided in this chapter but who holds a certificate, license, or permit issued by another state upon a showing that: (1) The applicant passed the e…

Before establishing a principal place of business in this state, a certificate holder licensed by another state shall request the issuance of a certificate from the board. The board shall issue a certificate to any applicant who obtains from the board of the other state verificat…

For renewal of a certificate under this chapter, a licensee shall participate in a program of learning designed to maintain professional competency. The program of learning shall comply with rules, promulgated by the board pursuant to chapter 1-26 . A licensee shall complete one …

The board shall charge a fee for each application for initial issuance or renewal of a certificate under this chapter in an amount, not to exceed one hundred dollars, prescribed by the board, by rule promulgated pursuant to chapter 1-26 . Source: SL 2002, ch 179 , § 29; SL 2008, …

An applicant for initial issuance or renewal of a certificate under this chapter shall in the application, list any state in which the applicant has applied for or holds a certificate, license, or permit and list any past denial, revocation, or suspension of a certificate, licens…

For the purposes of this chapter, the term, report, if used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements…

The board shall issue a certificate to a holder of a substantially equivalent foreign designation if the following conditions are satisfied: (1) The foreign authority which granted the designation makes similar provision to allow a person who holds a valid certificate issued by t…

Any certificate holder who performs compilation services for the public other than through a CPA firm shall undergo, no more frequently than once every three years, as a condition for renewal of a certificate, a peer review conducted in such manner as the board shall specify by r…

The board shall grant or renew a permit to practice as a CPA firm or PA firm to an entity that makes application and demonstrates its qualifications in accordance with this chapter. A permit shall be initially issued and renewed for periods of not more than one year. However, a p…

For the purposes of this chapter, the following firms are required to hold a permit: (1) Any firm with an office in this state performing attest services as defined in § 36-20B-2 ; (2) Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or (…

A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued und…

A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1 (3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued un…

An applicant for initial issuance or renewal of a permit to practice under this chapter shall comply with the following: (1) Notwithstanding any other provision of law, a majority of the owners of the firm, in terms of financial interests and voting rights, are holders of a certi…

An applicant for initial issuance or renewal of a permit under this chapter shall list in the application any state in which the applicant has applied for or holds a permit as a CPA firm and shall list any past denial, revocation, or suspension of a permit by any other state. Sou…

Each holder of or applicant for a permit under this chapter shall notify the board in writing, within thirty days after its occurrence, of any change in the identity of any partner, officer, shareholder, member, or manager whose principal place of business is in this state, any c…

The board may charge a fee, which may be either a flat fee or tier based, for each application for initial issuance or renewal of a permit. Source: SL 2002, ch 179 , § 38; SL 2008, ch 191 , § 42; SL 2013, ch 175 , § 6; SL 2025, ch 161 , § 3.

Any person who, on July 1, 2002, holds any license or permit as a public accountant issued under prior law of this state may have the registration renewed upon fulfillment of the continuing professional education requirements for renewal of certificates provided in this chapter, …

An application by a person or a firm not a resident of this state for a certificate or a firm permit to practice shall constitute appointment of the secretary of state as the applicant's agent upon whom process may be served in any action or proceeding against the applicant arisi…

The South Dakota Board of Accountancy, which has responsibility for the administration and enforcement of this chapter, consists of six members, all of whom shall be residents of this state. Five members shall be appointed by the Governor for three-year terms. Four of the appoint…

The board may, in accordance with chapter 1-26 , revoke any certificate, license, or permit issued pursuant to this chapter or corresponding provisions of prior law or revoke or limit practice privileges under the provisions of § 36-20B-66 or 36-20B-67 ; suspend any such certific…

The board may, upon receipt of a complaint or other information suggesting violations of this chapter or of the rules of the board, conduct investigations in accordance with chapter 36-1C to determine whether there is probable cause to institute proceedings under chapter 1-26 or …

If an investigation committee determines a complaint or other information suggesting a violation under § 36-20B-41 lacks probable cause, the report of the investigating committee, the complaint, if any, the testimony and documents submitted in support of the complaint or gathered…

At the conclusion of the investigation under § 36-1C-4 , if the subject of the investigation is an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 , the board staff shall proceed in accordance with chapter 1-26 . If the subject of the investig…

The board may review the publicly available professional work of licensees or an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety on the pa…

If probable cause with respect to a violation by an individual with practice privileges granted under the provisions of § 36-20B-66 or 36-20B-67 has been determined by the board, or upon receipt of notice of a decision by the board of another state furnishing grounds for a determ…

An individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 against whom a complaint has been issued under this section may, reasonably in advance of the hearing, examine and copy the report of investigation, if any, and any documentary or testimonial …

The respondent licensee shall appear at the hearing as required by §

The evidence supporting the complaint shall be presented by the investigating officer, by a board member designated for that purpose, or by counsel. A board member who presents the evidence, or who has conducted the investigation of the matter under this chapter, may not particip…

If after service of a complaint and notice of hearing the respondent licensee fails to appear at the hearing, the board may proceed to hear evidence against the licensee or an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 and may enter an…

The board shall elect annually from among its members a chair, vice chair, and secretary - treasurer. A quorum for the transaction of board business shall consist of a majority of the members. The board shall meet at such times and places as may be determined by the board. The bo…

Any person or firm adversely affected by any order of the board entered after a hearing under this chapter may obtain review thereof by filing a written petition for review with the circuit court within thirty days after the entry of the order. The procedures for review and the s…

If the board renders a decision imposing discipline against a licensee or an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 , the board shall notify any board of accountancy of any other state in which the licensee also holds certificates,…