A licensee may not practice public accountancy under a firm name that is misleading in any way. Names of one or more past partners, members, or shareholders may be included in the firm name of a successor organization. A partner surviving the death or withdrawal of all other partners may continue to practice under a partnership name for up to two years after becoming a sole practitioner.

Source: 29 SDR 16, effective August 14, 2002.

General Authority: SDCL 36-20B-12(4).

Law Implemented: SDCL 36-20B-40 , 36-20B-41.