A person holding a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the experience requirements for licensure under SDCL 36-20B-21. Any certificate holder who does not perform accounting or auditing services for the public as decribed in SDCL 36-20B-27 may renew as an inactive certificate holder annually. An inactive certificate holder is not required to comply with the continuing professional education requirement in SDCL 36-20B-27 and chapter 20:74:04.

An application for renewal of an inactive 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 is one hundred dollars. The late fee is an additional one hundred dollars. Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted.

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 .

General Authority: SDCL 36-20B-12 .

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

Prior versions effective: 2009-07-01.