Application for renewal of certificates -- Fees. An applicant for the renewal of a certificate shall submit an application on a form provided by the board. An application is not complete until the applicable fee is received by the board.

An applicant for renewal of a certificate shall list, in the application, any state in which the applicant has applied for, or holds, a certificate or a permit as a Certified Public Accountant and shall list any past denial, revocation, or suspension of a certificate or permit by any state.

Any application for the renewal of a certificate must be accompanied by evidence satisfactory to the board that the applicant has complied with the continuing professional education requirements under SDCL 36-20B-27 and chapter 20:75:04.

A certificate that is not renewed and has not been surrendered to the board is expired. The applicant shall pay all applicable fees and penalties for late filing for each year the certificate was expired.

The fee for renewal is one hundred dollars for a completed application received by the board by August first, postmarked by August first, or completed on the internet and submitted on or before 11:59 p.m. Central Time on August first. The annual late renewal fee is an additional one hundred dollars.

An application for renewal for which the continuing education requirement has not been met by the renewal deadline is considered late, unless an extension has been granted. Failure to receive a renewal notice does not constitute an adequate reason for failing to renew the certificate in a timely manner.

Cross-References:

Discretion to waive certain requirements, § 20:75:01:07.

Extension for completion of continuing professional education, § 20:75:04:10.

Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; 35 SDR 165, effective December 22, 2008; 35 SDR 305, effective July 1, 2009; 36 SDR 216, effective July 6, 2010 ; 51 SDR 141, effective July 1, 2025 .

General Authority: SDCL 36-20B-12 , 36-20B-28 .

Law Implemented: SDCL 36-20B-22 to 36-20B-24 , inclusive, 36-20B-27 , 36-20B-28 .

Prior versions effective: 2010-07-06.