A CPA or PA must document the credit claimed with the following acceptable evidence of completion:

1. (1) For group programs, a certificate or other verification supplied by the CPE program sponsor;
2. (2) For self-study programs using a pilot test, a certificate of completion from the CPE sponsor that has been approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service after satisfactory completion of an examination;
3. (3) For self-study programs using the word count formula, a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course;
4. (4) For instruction credit, a certificate, program outline, or other verification supplied by the CPE program sponsor;
5. (5) For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received;
6. (6) For university or college noncredit courses, a certificate of attendance issued by a representative of the university or college;

7. (7) For published articles, books, or CPE programs:

   1. (a) A copy of the publication, or in the case of a CPE program, course development documentation, that names the writer as author or contributor;
   2. (b) A statement from the writer supporting the number of CPE hours claimed; and
   3. (c) The name and contact information of the independent reviewer or publisher;
8. (8) For independent study programs, a certificate of completion from the CPE sponsor that has been approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service after satisfactory completion of the course;
9. (9) For nano learing program a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course.

Source: 31 SDR 97, adopted December 17, 2004, effective July 1, 2005; 41 SDR 111, effective January 19, 2015 ; 45 SDR 84, effective December 20, 2018; effective July 1, 2019 .

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

Law Implemented: SDCL 36-20B-27.

Prior versions effective: 2019-06-30, 2015-01-19, 2005-07-01.