An applicant who performs accounting or auditing services for the public as described in SDCL 36-20B-27, shall renew the certificate as an active certificate, as defined by § 20:75:03:11.

An application for renewal of an active certificate must be received by the board by August first, postmarked by August first, or, if completed on the internet, submitted on or before 11:59 p.m. Central Time on August first, to be considered on time. The fee for annual renewal submitted on time is one hundred dollars. The late fee for an annual renewal is an additional one hundred dollars. Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted.

Cross-References:

Non-renewal, § 20:75:03:02.

Definitions, § 20:75:03:11.

Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 35 SDR 305, effective July 1, 2009 ; 51 SDR 141, effective July 1, 2025; 52 SDR 125, effective July 1, 2026 .

General Authority: SDCL 36-20B-12 .

Law Implemented: SDCL 36-20B-27 , 36-20B-28 .

Prior versions effective: 2025-07-01, 2009-07-01.