Title 36 — PROFESSIONS AND OCCUPATIONS

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,…

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…

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…

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 …

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…

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 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…

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 …

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…

Any person licensed under this chapter shall deliver a copy of any process or pleading to which that licensee is a party to the executive director of the commission within ten days of its being served by or upon him. Failure to file with the executive director is not jurisdiction…

Terms used in this chapter mean: (1) "Agency," any relationship by which one person acts for or on behalf of a client subject to the client's reasonable direction and control; (2) "Agency agreement," a written agreement between a broker and a client that creates a fiduciary relat…

For the purposes of this chapter, a property manager is any person who for a fee, commission or other valuable consideration or with the intent or expectation of receiving a fee, commission or consideration negotiates or attempts to negotiate the rental, exchange or leasing or an…

Failure to comply with the provisions of §§ 36-21A-93 to 36-21A-98 , inclusive, make any contract entered into in this state void and unenforceable. Money paid under that contract to the certificate holder, together with interest at the Category A rate of interest as established …

The commission shall establish and maintain a real estate recovery fund, which shall be used to provide a source for payment of unsatisfied judgments obtained by persons aggrieved by the acts of a person licensed under this chapter. The commission shall maintain one hundred thous…

If at the end of any calendar year the amount remaining in the real estate recovery fund is less than one hundred thousand dollars, every person registering pursuant to this chapter shall pay, in addition to the biennial registration fee, a separate fee in an amount declared suff…

A person commencing an action that may result in the filing of a claim against the real estate recovery fund shall serve a copy of the summons and complaint upon the commission within ten days of service upon the defendant. The commission may intervene in the action pursuant to §…

If any person obtains a final judgment in any court of competent jurisdiction against a person licensed under this chapter, on grounds of fraudulent, deceptive or dishonest practices, or conversion of trust funds arising directly out of any transaction when the judgment debtor wa…