There is a newer version of the South Dakota Codified Laws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-60 Attest services to be performed through business holding valid permit.
SD Codified L § 36-20B-60 (through 2011) What's This?
36-20B-60. Attest services to be performed through business holding valid permit. No holder of a certificate issued under this chapter or a registration issued under this chapter may perform attest services through any business form that does not hold a valid permit issued under this chapter. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties as such.
Source: SL 2002, ch 179, § 61.
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