South Dakota 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.