There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 58 INSURANCE
Chapter 43. Independent Audit Of Insurers
§58-43-15 Accountant's action upon awareness of new facts subsequent to filing audited report.
SD Codified L § 58-43-15 (through 2011) What's This?
58-43-15. Accountant's action upon awareness of new facts subsequent to filing audited report. If the accountant, subsequent to the date of the audited financial report filed pursuant to this chapter becomes aware of facts which might affect his report, the accountant shall take the action prescribed in volume 1, section AU 561 of the professional standards of the American Institute of Certified Public Accountants.
Source: SL 1992, ch 357, § 15.
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