Collections
South Dakota Codified Laws
Title 36
Chapter 36-20B
S.D. Codified Laws ch. 36-20B
Public Accountants
Learn More
Log In
Sign Up
36-20B-1
Definitions.
36-20B-2
Attest defined--Statements on standards to be adopted.
36-20B-3
Report defined.
36-20B-4
South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.
36-20B-5
Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.
36-20B-6
Board within Department of Labor and Regulation--Reports to secretary.
36-20B-7
Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.
36-20B-8
Compensation and expenses of board members.
36-20B-9
Employment of personnel--Appointment of committees--Legal counsel.
36-20B-10
Authority of South Dakota Board of Accountancy.
36-20B-11
Immunity from liability of board members and agents.
36-20B-12
Promulgation of rules.
36-20B-13
Certification as certified public accountant--Fees.
36-20B-14
Good moral character defined.
36-20B-15
Examination--Degree requirement.
36-20B-16
Applicant to pass examination on rules of ethics.
36-20B-17
Fee for examination.
36-20B-18
Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.
36-20B-19
Successful completion of examination--Reexamination.
36-20B-20
Reciprocity of examination credits--Waiver of examination requirements.
36-20B-21
Examination--Experience in accounting--Promulgation of rules--Certificate issued prior to July 1, 2002.
36-20B-22
Eligibility to apply for certificate--Promulgation of rules.
36-20B-23
Issuance and renewal of certificate--Expiration--Application--Provisional certificates.
36-20B-24
Relinquishment of certificate or registration following suspension or revocation.
36-20B-25
Certificate to applicant licensed by another state--Requirements.
36-20B-26
Certificate to applicant licensed by another state--Establishing principal place of business--Requirements.
36-20B-27
Renewal of certificate--Continuing education requirement--Exception.
36-20B-28
Fee for issuance or renewal of certificate.
36-20B-29
Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.
36-20B-30
Certificate to holder of foreign designation--Conditions.
36-20B-31
Peer review of certificate holder performing compilation services.
36-20B-32
Firm permits--Duration--Provisional permits.
36-20B-32.1
Firms required to hold permit.
36-20B-32.2
Out-of-state firms performing services for in-state clients.
36-20B-32.3
Out-of-state firms performing other in-state services.
36-20B-33
Compliance with certain standards required.
36-20B-34
Information to be provided concerning status of permit in another state.
36-20B-35
Notice to be given of certain changes--Failure to comply.
36-20B-36
Peer review as condition of renewal of firm permit--Confidentiality.
36-20B-37
Application fee--Initial or renewal of permit.
36-20B-38
Holders of permits and licenses issued under prior law--Renewal.
36-20B-39
Secretary of state as agent for service of process on nonresident applicants.
36-20B-40
Disciplinary action--Remedies available to board--Grounds.
36-20B-41
Investigations--Probable cause determination--Subpoena power of board.
36-20B-42
Investigating officer--Confidentiality of information.
36-20B-43
Findings of investigation--Effect.
36-20B-44
Random review of licensee's work.
36-20B-45
Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.
36-20B-46
Respondent to have access to investigatory report and evidence.
36-20B-47
Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.
36-20B-48
Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.
36-20B-49
Failure to appear at hearing--Order--Setting aside order upon showing of good cause.
36-20B-50
Judicial review of board order.
36-20B-51
Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.
36-20B-52
Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.
36-20B-53
Continuing professional education or peer review as condition for reissuance of certificate, license or permit.
36-20B-54
Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.
36-20B-55
Certified public accountant--Restrictions on use of title and designations.
36-20B-56
Public accountant--Restrictions on use of title and designations.
36-20B-57
Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.
36-20B-58
Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.
36-20B-59
Chapter not applicable to certain persons holding foreign certifications or designations.
36-20B-60
Attest services to be performed through business holding valid permit.
36-20B-61
Compilation report to be issued through business holding valid permit--Exceptions.
36-20B-62
Attorney's records, documents customarily prepared in law practice not affected.
36-20B-63
Board may seek injunction.
36-20B-64
Board may institute criminal proceedings--Violation of chapter as misdemeanor.
36-20B-65
Commission of single prohibited act justifies penalty.
36-20B-66
CPA licensed in other state--Privilege to practice--Requirements.
36-20B-67
CPA licensed in other state--Continuing privilege to practice.
36-20B-68
Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.
36-20B-69
Liability of licensee for act committed in another state.
36-20B-70
Firm permit required for CPA licensed in another state to exercise practice privileges.