There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 58 INSURANCE
Chapter 43. Independent Audit Of Insurers
§58-43-9.1 Disqualification of accountant.
SD Codified L § 58-43-9.1 (through 2011) What's This?
58-43-9.1. Disqualification of accountant. No person or firm may be recognized as a qualified independent certified public accountant if the person or firm:
(1) Is not in conformity with the Code of Professional Ethics of the American Institute of CPA's and in all states in which the accountant is licensed to practice, or, for a Canadian or British company, that is not a chartered accountant; or
(2) Has either directly or indirectly entered into an agreement of indemnity or release from liability with respect to the audit of the insurer.
Source: SL 2007, ch 294, § 3.
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