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South Dakota Codified Laws
Title 47
Chapter 47-13B
S.D. Codified Laws ch. 47-13B
Professional Corporations for the Practice of Public Accounting
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47-13B-1
Formation of corporations or limited liability companies authorized.
47-13B-1.1
Definition of terms.
47-13B-2
Purpose of corporation.
47-13B-3
Powers exercised only for authorized purpose--Incompatible services prohibited.
47-13B-4
Corporate name.
47-13B-5
Repealed
Repealed
47-13B-5.1
Revocable trust as shareholder--Conditions.
47-13B-6
Disposition of shares held by person no longer qualified.
47-13B-7
Qualifications of directors and officers--Restrictions on powers of lay directors and officers.
47-13B-12.1
Personal liability of shareholders, directors, and officers of professional corporations or members or managers of limited liability companies limited for corporate or individual obligations--Exception.
47-13B-12.2
Amendment of articles of incorporation to be consistent with law.
47-13B-12.3
Application of repealed provisions to acts, errors, or omissions occurring before July 1, 2005.
47-13B-13
Articles of incorporation filed with board of accountancy--List of shareholders and professional employees--Notice of changes.
47-13B-14
Restrictions on corporate practice of accounting.
47-13B-15
Pension and insurance plans for employees.
47-13B-16
Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.
47-13B-17
Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.
47-13B-18
Accountant-client privileges unchanged.