There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 36 PROFESSIONS AND OCCUPATIONS
Chapter 20B. Public Accountants
§36-20B-32.2 Firm permits--Out-of-state firms performing services for in-state clients.
SD Codified L § 36-20B-32.2 (through 2011) What's This?
36-20B-32.2. Firm permits--Out-of-state firms performing services for in-state clients. A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:
(1) The firm has the qualifications described in §§ 36-20B-33 and 36-20B-36; and
(2) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67.
Source: SL 2009, ch 185, § 6.
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