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2023 South Dakota Codified Laws
Title 47 - Corporations
Chapter 13B - Professional Corporations For The Practice Of Public Accounting
- Section 47-13B-1 - Formation of corporations or limited liability companies authorized.
- Section 47-13B-1.1 - Definition of terms.
- Section 47-13B-2 - Purpose of corporation.
- Section 47-13B-3 - Powers exercised only for authorized purpose--Incompatible services prohibited.
- Section 47-13B-4 - Corporate name.
- Section 47-13B-5 - 47-13B-5.Repealed by SL 2002, ch 179, §72
- Section 47-13B-5.1 - Revocable trust as shareholder--Conditions.
- Section 47-13B-6 - Disposition of shares held by person no longer qualified.
- Section 47-13B-7 - Qualifications of directors and officers--Restrictions on powers of lay directors and officers.
- Section 47-13B-8 - 47-13B-8 to 47-13B-12.Repealed by SL 2005, ch 240, §10.
- Section 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.
- Section 47-13B-12.2 - Amendment of articles of incorporation to be consistent with law.
- Section 47-13B-12.3 - Application of repealed provisions to acts, errors, or omissions occurring before July 1, 2005.
- Section 47-13B-13 - Articles of incorporation filed with board of accountancy--List of shareholders and professional employees--Notice of changes.
- Section 47-13B-14 - Restrictions on corporate practice of accounting.
- Section 47-13B-15 - Pension and insurance plans for employees.
- Section 47-13B-16 - Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.
- Section 47-13B-17 - Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.
- Section 47-13B-18 - Accountant-client privileges unchanged.
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