Upon good cause shown by the applicant, in accordance with § 20:75:01:07, the board may allow examination fees paid to the board to be transferred to a subsequent examination or session, but fees collected by the board for payment to third party entities are not transferable. In all other cases, any fee is forfeited, and reapplication, with the appropriate fees, is required. An application filed pursuant to § 20:75:02:02 entitles the applicant to sit for the examination.

1. (1) The development and scoring fee set by, and paid to, the American Institute of Certified Public Accountants;
2. (2) The testing delivery fee and the fee for the digital photograph required for identification purposes set by, and paid to, the contracted test administrator;
3. (3) The national database and reporting fee set by, and paid to, the National Association of State Boards of Accountancy; and

4. (4) An administrative fee paid to the board, of forty dollars for each examination section.

   The board shall establish periods for applicants to schedule the Uniform Certified Public Accountant examination. An applicant's failure to schedule examination sections in an established period may result in the loss of examination fees as described in this section.

   Current fees for the delivery of the Uniform Certified Public Accountant examination must be posted on the examination application and the board's website.

The fees required for the Uniform Certified Public Accountant examination consist of:

Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 31 SDR 214, effective July 6, 2005 ; 51 SDR 141, effective July 1, 2025 .

General Authority: SDCL 36-20B-12 , 36-20B-17 .

Law Implemented: SDCL 36-20B-17 , 36-20B-19 .

Prior versions effective: 2005-07-06.