A CPA or PA engaged in sponsored learning activities may claim credit only for activities through which the CPA's or PA's competencies were maintained or improved. A CPA or PA who participates in part of a program may claim credit only for the portion attended or completed.

1. (1) Name and address of continuing education program sponsor;
2. (2) Title and description of content;
3. (3) Dates of program;
4. (4) Location of program; and

5. (5) Number of credits.

   Any CPA or PA claiming continuing professional education provided by informal organizations must maintain documentation as required by §§ 20:75:04:19 and 20:75:04:20.

The following documentation of a CPA's or PA's participation in sponsored learning activities should be retained by the CPA or PA for four years:

Source: 31 SDR 97, adopted December 17, 2004, effective July 1, 2005.

General Authority: SDCL 36-20B-12(3).

Law Implemented: SDCL 36-20B-27.