South Dakota 13B — Professional Corporations For The Practice Of Public Accounting
- 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 — Name of corporation.
- 47-13B-5 — Repealed.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 andofficers.
- 47-13B-8 — to 47-13B-12. Repealed.
- 47-13B-12.1 — Personal liability of shareholders, directors, and officers of professional corporationsor members or managers of limited liability companies limited for corporate orindividual 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- 47-13B-12.3 — Application of repealed provisions to acts, errors, or omissions occurring before July1, 2005.
- 47-13B-13 — Articles of incorporation filed with board of accountancy--List of shareholders andprofessional 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 forsuspension or revocation of professional certificate.
- 47-13B-17 — Professional obligations unchanged by incorporation--Personal responsibility forcorporate acts in violation.
- 47-13B-18 — Accountant-client privileges unchanged.