There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 47 CORPORATIONS
Chapter 13B. Professional Corporations For The Practice Of Public Accounting
§47-13B-14 Restrictions on corporate practice of accounting.
SD Codified L § 47-13B-14 (through 2011) What's This?
47-13B-14. Restrictions on corporate practice of accounting. Except as provided in this chapter, corporations shall not engage in the practice of accounting. Professional service corporations organized and operated in accordance with the provisions of this chapter shall not be deemed lay agencies within the meaning of the laws of this state and the rules and regulations of the South Dakota Board of Accountancy or the code of professional ethics of the American Institute of Certified Public Accountants.
Source: SL 1971, ch 260, § 4.
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