Title 36 — PROFESSIONS AND OCCUPATIONS

Source: SL 1963, ch 154 , § 6; SL 2023, ch 137 , § 33.

Source: SDC 1939, § 27.1407; SL 1939, ch 102 , § 5; SL 1951, ch 132 , § 2; SL 1963, ch 154 , § 6; SL 2023, ch 137 , § 34.

Each license issued under this chapter, other than the funeral establishment license, is not transferable and must be displayed by the licensee in a conspicuous place in the licensee's office or place of business. Source: SDC 1939, § 27.1407; SL 1939, ch 102 , § 5; SL 1951, ch 13…

Each license issued under this chapter expires on the following December thirty-first. Each application for renewal must be submitted to the board during the month of December and must be accompanied by a renewal fee. The board shall promulgate rules, in accordance with chapter 1…

The board may refuse to renew, and may suspend or revoke, any license if the license holder: (1) Obtained the license by fraud or misrepresentation either in applying for the license or in passing the examination for the license; (2) Alters the license; (3) Uses intoxicants or dr…

36-19-40 Repealed. 36-19-41 Violation of chapter as misdemeanor. 36-19-41.1 Injunction to prevent violations--Election of remedies. 36-19-42 Repealed. 36-19-43 Repealed. 36-19-44 Student activities exempt.

Source: SDC 1939, § 27.1403; SL 1939, ch 102 , § 3; SL 1945, ch 109 ; SL 1947, ch 124 ; SL 1963, ch 154 , § 2; SL 2023, ch 137 , § 21.

Source: SDC 1939, § 27.1408; SL 1939, ch 102 , § 6; SL 1963, ch 154 , § 7; revised pursuant to SL 1972, ch 15 , § 4; SL 2023, ch 137 , § 35.

Any person, firm or corporation conducting business or doing any act which is in violation of the provisions of this chapter is guilty of a Class 2 misdemeanor. Source: SDC 1939, § 27.9929; SL 1963, ch 154 , § 8; SL 1977, ch 190 , § 191.

The State Board of Funeral Service is empowered to commence actions for injunction for violation of this chapter or regulations hereunder as an alternate to criminal proceedings. The commencement of one proceeding by the board constitutes an election. Source: SL 1972, ch 15 , § 4…

Source: SL 1963, ch 154 , § 11; SL 2023, ch 137 , § 36.

Source: SL 1984, ch 253 ; SL 2023, ch 137 , § 37.

This chapter does not apply to a student who is: (1) Enrolled full-time in a program accredited by the American Board of Funeral Service Education; and (2) Engaged in an activity that: (a) Is part of a course of that program; and (b) Is directly supervised by a funeral director l…

Source: SDC 1939, § 27.1402; SL 1939, ch 102 , § 2; SL 1963, ch 154 , § 2; SL 2023, ch 137 , § 22.

The board shall meet at least twice each year, at a time and place established by the board, and may hold additional meetings at the call of the president or at the request of a majority of the board. Source: SDC 1939, § 27.1404; SL 1963, ch 154 , § 2; SL 1999, ch 196 , § 1; SL 2…

The board shall continue within the Department of Health, and shall retain all its prescribed functions, including administrative functions. The board shall submit such records, information, and reports in the form and at such times as required by the secretary of health. Source:…

Each member of the board shall receive per diem compensation in accordance with § 4-7-10.4 and reimbursement for expenses incurred while engaged in official business, as provided by law. Source: SDC 1939, § 27.1403; SL 1939, ch 102 , § 3; SL 1945, ch 109 ; SL 1947, ch 124 ; SL 19…

36-19-9 State Board of Funeral Service--Officers. 36-19-10 Repealed. 36-19-11 Fees paid to treasurer--Use of fees. 36-19-12 State Board of Funeral Service--Powers. 36-19-12.1 State Board of Funeral Service--Promulgation of rules. 36-19-13 Repealed. 36-19-14 Funeral activities--Li…

The board shall annually elect, from among its own members, a president, a vice - president, and a secretary. Source: SDC 1939, 27.1403, 27.1405; SL 1939, ch 102 , § 3; SL 1945, ch 109 ; SL 1947, ch 124 ; SL 1963, ch 154 , § 2; revised pursuant to SL 1972, ch 15 , § 4; SL 1986, c…

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…