2018 South Dakota Codified Laws
Title 47 - CORPORATIONS
Chapter 13B - Professional Corporations For The Practice Of Public Accounting
§ 47-13B-16 Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.
47-13B-16. Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate. The corporation shall do nothing which if done by an accountant employed by it would violate the standards of professional conduct established for such accountant pursuant to law, including rules of the South Dakota State Board of Accountancy. The corporation shall at all times comply with the standards of professional conduct established by the South Dakota State Board of Accountancy and the provisions of this chapter and the American Institute of Certified Public Accountants. Any violation of this chapter by the corporation shall be grounds for the South Dakota State Board of Accountancy to suspend or revoke or refuse to renew the license or certificate of any of its members' right to practice accountancy.
Source: SL 1971, ch 260, ยง 2.
