Professional Corporations For The Practice Of Public Accounting

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  2. South Dakota Codified Laws
  3. Corporations
  4. Professional Corporations For The Practice Of Public Accounting

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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Repealed by SL 2002, ch 179, §72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Repealed by SL 2005, ch 240, §10.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Application of repealed provisions to acts, errors, or omissions occurring before July 1, 2005.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.