An applicant for issuance or renewal of a reciprocal license pursuant to SDCL 36-20B-26 shall, in the application, list any state in which the applicant has applied for, or holds, a certificate, license, or permit, and list any past denial, revocation, or suspension of a certificate, license, or permit. Each holder of, or applicant for, a certificate shall notify the board in writing, within thirty days after its occurrence, of any of the following regarding the holder or applicant:

1. (1) For a Certified Public Accountant certificate, license, permit, or comparable foreign designation:

   1. (a) An issuance, denial, revocation, or suspension of the designation by another state;
   2. (b) The voluntary surrender of the designation to resolve or avoid disciplinary action; and
   3. (c) Any other form of discipline imposed against the designation;
2. (2) The conviction of any crime;
3. (3) The revocation of a professional license of any kind in any jurisdiction; and

4. (4) A change of address or employment.

   The application must be accompanied by a fee of one hundred dollars. An application received after a principal place of business is established in this state is subject to a late fee of one hundred dollars. The late fee is independent of any possible disciplinary proceedings resulting from a failure to comply with SDCL 36-20B-26.

   An applicant for initial issuance or renewal under this chapter must comply with the continuing professional education requirements for issuance or renewal in the applicant's state, or the continuing professional education requirements applicable in this state if the applicant's state of licensure does not require continuing professional education.

   If the applicant passed an examination in a state that the board determines not to be comparable to this state's educational requirements, the board may issue the applicant a license upon a showing that the requirements of SDCL 36-20B-25 are met and the applicant's license is in good standing in the state of issuance.

Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; 35 SDR 305, effective July 1, 2009; 36 SDR 216, effective July 6, 2010 ; 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- 13 , 36-20B- 25 , 36-20B-26 . .

Prior versions effective: 2025-07-01, 2010-07-06.