For the purpose of satisfying the education requirements in SDCL 36-20B-15, a semester credit hour means a traditional college semester hour. A quarter credit hour may be converted to a semester credit hour by multiplying the quarter hour by two-thirds.

1. (1) Twenty-four semester credit hours in accounting, not including elementary principles of accounting, and at least one course in each of the following:

   1. (a) Intermediate or advanced accounting;
   2. (b) Auditing;
   3. (c) Taxation, and
   4. (d) Cost accounting; and

2. (2) Twenty-four semester credit hours in business courses, other than accounting courses.

   To count towards the requirements in this section, a course must appear as a semester credit hour or quarter credit hour on an official transcript.

Both a concentration in accounting and a course of study equivalent to a concentration in accounting must include be obtained at an accredited college or university and include the following:

Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004 ; 50 SDR 67, effective December 5, 2023; 50 SDR 67, effective January 1, 2024; 52 SDR 125, effective July 1, 2026 .

General Authority: SDCL 36-20B-12 (15) .

Law Implemented: SDCL 36-20B- 21 .

Prior versions effective: 2024-01-01, 2023-12-05, 2004-02-09.