There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 20B — Public Accountants
- 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 officiomember--Terms--Vacancies--Removal.
- 36-20B-5 — Officers elected annually--Quorum--Meetings--Registry of licenses--Recordscertified by board admissible in evidence.
- 36-20B-6 — Board within Department of Labor--Reports to secretary.
- 36-20B-7 — Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriationand 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 by board--Scope of rules.
- 36-20B-13 — Certification as certified public accountant--Fees.
- 36-20B-14 — "Good moral character" defined.
- 36-20B-15 — Education requirements.
- 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 byboard--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 — One year's experience required for initial issuance of certificate--Certificate issuedprior to July 1, 2002.
- 36-20B-22 — Eligibility to apply for a certificate.
- 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 — Issuance of certificate without reciprocity--Requirements.
- 36-20B-26 — Issuance of certificate to applicant licensed by another state--Qualificationssubstantially equivalent.
- 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 issued to holder of substantially equivalent foreign designation--Conditions.
- 36-20B-31 — Peer review of certificate holder performing compilation services.
- 36-20B-32 — Firm permits--Permit for each of multiple locations--Duration of permit--Provisionalpermits.
- 36-20B-33 — Firm permits--Compliance with certain standards required.
- 36-20B-34 — Firm permits--Information to be provided concerning status of permit in anotherstate.
- 36-20B-35 — Firm permits--Notice to be given of certain changes--Failure to comply.
- 36-20B-36 — Firm permits--Peer review as condition of renewal--Confidentiality.
- 36-20B-37 — Application or renewal fees.
- 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 ofhearing.
- 36-20B-46 — Licensee to have access to investigatory report and evidence--Board to promulgaterules.
- 36-20B-47 — Respondent's appearance at hearing--Examination and presentation of witnesses andevidence--Issuance of subpoenas on respondent's behalf.
- 36-20B-48 — Presentation of evidence supporting complaint--Certain board members disqualifiedfrom decision-making--Board counsel--Record--Recorded vote of majority requiredto impose penalty.
- 36-20B-49 — Respondent's failure to appear at hearing--Order set aside upon showing of goodcause.
- 36-20B-50 — Judicial review of board order.
- 36-20B-51 — Notice given to other states of disciplinary action taken--Information furnished toauthorities--Exception when petition for review filed.
- 36-20B-52 — Modification of prior disciplinary action--Reissuance of certificate, license, orpermit--Procedure.
- 36-20B-53 — Continuing professional education or peer review as condition for reissuance ofcertificate, license or permit.
- 36-20B-54 — Reports on financial statements--Issuance restricted to licensees--Certain publicemployees and services not affected--Licensee standards for attest or compilationservices.
- 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 designations--Restrictions on use of certain terms instatements of financial affairs.
- 36-20B-58 — Accountant or auditor--Restrictions on use of titles and designations--Certain actionsand public employees not affected--Violation as misdemeanor.
- 36-20B-59 — Chapter not applicable to certain persons holding foreign certifications ordesignations.
- 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 state with substantially equivalent requirements--Privileges--Noticeto board.
- 36-20B-67 — CPA licensed in state not verified to have substantially equivalent requirements--Privileges--Notice to board.
- 36-20B-68 — Licensee of other state exercising privilege consents to board's jurisdiction--Otherstate board as agent for service of process.
- 36-20B-69 — Liability of licensee for act committed in another state.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.