Public Accountants

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  2. South Dakota Codified Laws
  3. Professions and Occupations
  4. Public Accountants

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Section
36-20B-1

Definitions.

Section
36-20B-2

Attest defined--Statements on standards to be adopted.

Section
36-20B-3

Report defined.

Section
36-20B-4

South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.

Section
36-20B-5

Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.

Section
36-20B-6

Board within Department of Labor and Regulation--Reports to secretary.

Section
36-20B-7

Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.

Section
36-20B-8

Compensation and expenses of board members.

Section
36-20B-9

Employment of personnel--Appointment of committees--Legal counsel.

Section
36-20B-10

Authority of South Dakota Board of Accountancy.

Section
36-20B-11

Immunity from liability of board members and agents.

Section
36-20B-12

Promulgation of rules.

Section
36-20B-13

Certification as certified public accountant--Fees.

Section
36-20B-14

Good moral character defined.

Section
36-20B-15

Education requirements.

Section
36-20B-16

Applicant to pass examination on rules of ethics.

Section
36-20B-17

Fee for examination.

Section
36-20B-18

Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.

Section
36-20B-19

Successful completion of examination--Reexamination.

Section
36-20B-20

Reciprocity of examination credits--Waiver of examination requirements.

Section
36-20B-21

One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.

Section
36-20B-22

Eligibility to apply for a certificate.

Section
36-20B-23

Issuance and renewal of certificate--Expiration--Application--Provisional certificates.

Section
36-20B-24

Relinquishment of certificate or registration following suspension or revocation.

Section
36-20B-25

Issuance of certificate without reciprocity--Requirements.

Section
36-20B-26

Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.

Section
36-20B-27

Renewal of certificate--Continuing education requirement--Exception.

Section
36-20B-28

Fee for issuance or renewal of certificate.

Section
36-20B-29

Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.

Section
36-20B-30

Certificate issued to holder of substantially equivalent foreign designation--Conditions.

Section
36-20B-31

Peer review of certificate holder performing compilation services.

Section
36-20B-32

Firm permits--Duration--Provisional permits.

Section
36-20B-32.1

Firms required to hold permit.

Section
36-20B-32.2

Out-of-state firms performing services for in-state clients.

Section
36-20B-32.3

Out-of-state firms performing other in-state services.

Section
36-20B-33

Compliance with certain standards required.

Section
36-20B-34

Information to be provided concerning status of permit in another state.

Section
36-20B-35

Notice to be given of certain changes--Failure to comply.

Section
36-20B-36

Peer review as condition of renewal of firm permit--Confidentiality.

Section
36-20B-37

Fee for application or renewal of permit.

Section
36-20B-38

Holders of permits and licenses issued under prior law--Renewal.

Section
36-20B-39

Secretary of state as agent for service of process on nonresident applicants.

Section
36-20B-40

Disciplinary action--Remedies available to board--Grounds.

Section
36-20B-41

Investigations--Probable cause determination--Subpoena power of board.

Section
36-20B-42

Investigating officer--Confidentiality of information.

Section
36-20B-43

Findings of investigation--Effect.

Section
36-20B-44

Random review of licensee's work.

Section
36-20B-45

Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.

Section
36-20B-46

Respondent to have access to investigatory report and evidence.

Section
36-20B-47

Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.

Section
36-20B-48

Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.

Section
36-20B-49

Failure to appear at hearing--Order--Setting aside order upon showing of good cause.

Section
36-20B-50

Judicial review of board order.

Section
36-20B-51

Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.

Section
36-20B-52

Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.

Section
36-20B-53

Continuing professional education or peer review as condition for reissuance of certificate, license or permit.

Section
36-20B-54

Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.

Section
36-20B-55

Certified public accountant--Restrictions on use of title and designations.

Section
36-20B-56

Public accountant--Restrictions on use of title and designations.

Section
36-20B-57

Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.

Section
36-20B-58

Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.

Section
36-20B-59

Chapter not applicable to certain persons holding foreign certifications or designations.

Section
36-20B-60

Attest services to be performed through business holding valid permit.

Section
36-20B-61

Compilation report to be issued through business holding valid permit--Exceptions.

Section
36-20B-62

Attorney's records, documents customarily prepared in law practice not affected.

Section
36-20B-63

Board may seek injunction.

Section
36-20B-64

Board may institute criminal proceedings--Violation of chapter as misdemeanor.

Section
36-20B-65

Commission of single prohibited act justifies penalty.

Section
36-20B-66

CPA licensed in state with substantially equivalent requirements--Privileges.

Section
36-20B-67

CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges.

Section
36-20B-68

Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.

Section
36-20B-69

Liability of licensee for act committed in another state.

Section
36-20B-70

Firm permit required for CPA licensed in another state to exercise practice privileges.