2018 South Dakota Codified Laws
Title 47 - CORPORATIONS
Chapter 13B - Professional Corporations For The Practice Of Public Accounting
- § 47-13B-1 Formation of corporations or limited liability companies authorized.
- § 47-13B-1.1 Definition of terms.
- § 47-13B-2 Purpose of corporation.
- § 47-13B-3 Powers exercised only for authorized purpose--Incompatible services prohibited.
- § 47-13B-4 Name of corporation.
- § 47-13B-5 Repealed.
- § 47-13B-5.1 Revocable trust as shareholder--Conditions.
- § 47-13B-6 Disposition of shares held by person no longer qualified.
- § 47-13B-7 Qualifications of directors and officers--Restrictions on powers of lay directors and officers.
- § 47-13B-8 to 47-13B-12. Repealed.
- § 47-13B-12.1 Personal liability of shareholders, directors, and officers of professional corporations or members or managers of limited liability companies limited for corporate or individual obligations--Exception.
- § 47-13B-12.2 Amendment of articles of incorporation to be consistent with law.
- § 47-13B-12.3 Application of repealed provisions to acts, errors, or omissions occurring before July 1, 2005.
- § 47-13B-13 Articles of incorporation filed with board of accountancy--List of shareholders and professional employees--Notice of changes.
- § 47-13B-14 Restrictions on corporate practice of accounting.
- § 47-13B-15 Pension and insurance plans for employees.
- § 47-13B-16 Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.
- § 47-13B-17 Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.
- § 47-13B-18 Accountant-client privileges unchanged.
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