An applicant for a certificate shall submit a completed application on forms provided by the board. An application is not complete until the applicable fee is received by the board.

1. (1) All states or foreign jurisdictions in which the applicant has applied for or holds a certificate, license, or permit as a Certified Public Accountant;
2. (2) Any adverse action against a Certified Public Accountant certificate, license, or permit to practice, or substantially equivalent foreign designation, including application denial, revocation, suspension, refusal to renewal, surrender in lieu of discipline, or any other similar action;
3. (3) Any form of discipline imposed against the holder of a Certified Public Accountant certificate, license, permit, or substantially equivalent foreign designation;
4. (4) The conviction of a crime; and

5. (5) The revocation of a professional license of any kind in any jurisdiction.

   The initial application fee for an application submitted within ninety days after the applicant completes sll requirements for a certificate is one hundred dollars. The late fee for applications not submitted within the ninety days is an additional one hundred dollars. Any applicant who has passed the examination and completes the experience requirement set forth in SDCL 36-20B-21 and § 20:75:03:04, but fails to apply for a certificate within three years of meeting the requirements for licensure, shall apply as an initial candidate to sit for the Uniform Certified Public Accountant examination. The board may waive this requirement for good cause as defined by § 20:75:01:07.

   An applicant is qualified for a certificate when the applicant completes the requirements set forth in SDCL 36-20B-19 and 36-20B-21 for applicants of this state or in SDCL 36-20B-25 and 36-20B-26 for applicants from other states. An applicant must obtain a certificate to practice for the year during which requirements are fulfilled. The certificate expires annually on July thirty-first.

   A certificate holder who requires a replacement certificate for a lost or destroyed certificate, or a name change, shall request a replacement in writing in the format provided by the board office. The fee for a replacement document is fifty dollars.

   The fees must accompany the application for an individual certificate or request for replacement of a certificate.

An applicant for initial issuance of a certificate under SDCL chapter 36-20B shall disclose on the application the following background and character information:

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

General Authority: SDCL 36-20B-12 .

Law Implemented: SDCL 36-20B-13 , 36-20B-14 , 36-20B-21 , 36-20B-22 , 36-20B-23 , 36-20B-28 , 36-20B-29 .

Prior versions effective: 2004-02-09.