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2021 South Dakota Codified Laws
Title 36 - Professions and Occupations
Chapter 20B - Public Accountants
Section 36-20B-32.1 - Firms required to hold permit.
Universal Citation: SD Codified L § 36-20B-32.1 (2021)
36-20B-32.1. Firms required to hold permit.
For the purposes of this chapter, the following firms are required to hold a permit:
(1)Any firm with an office in this state performing attest services as defined in §36-20B-2;
(2)Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or
(3)Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1), (3) or (4) for a client who resides in this state or whose home office is located in this state.
Source: SL 2009, ch 185, §5.
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