There is a newer version of the South Dakota Codified Laws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-32.3 Firm permits--Out-of-state firms performing other in-state services.
SD Codified L § 36-20B-32.3 (through 2011) What's This?
36-20B-32.3. Firm permits--Out-of-state firms performing other in-state services. A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:
(1) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67; and
(2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.
Source: SL 2009, ch 185, § 7.
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