A holder of a South Dakota certificate who no longer practices any form of accounting governed under SDCL chapter 36-20B may register the certificate under a retired status. To be eligible for registration under the retired status, a certificate holder must be at least fifty-five years of age, shall sign an affidavit attesting to the certificate holder's retired status, and shall pay an annual fee of twenty dollars.

An application for renewal of a retired 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. 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; 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 .

Prior versions effective: 2009-07-01.