Chapter
PUBLIC ACCOUNTANTS
- S.D. Codified Laws § 36-20B-1— Definitions
- S.D. Codified Laws § 36-20B-2— Attest defined--Statements on standards to be adopted
- S.D. Codified Laws § 36-20B-3— Report defined
- S.D. Codified Laws § 36-20B-4— South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal
- S.D. Codified Laws § 36-20B-5— Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence
- S.D. Codified Laws § 36-20B-6— Board within Department of Labor and Regulation--Reports to secretary
- S.D. Codified Laws § 36-20B-7— Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds
- S.D. Codified Laws § 36-20B-8— Compensation and expenses of board members
- S.D. Codified Laws § 36-20B-9— Employment of personnel--Appointment of committees--Legal counsel
- S.D. Codified Laws § 36-20B-10— Authority of South Dakota Board of Accountancy
- S.D. Codified Laws § 36-20B-11— Immunity from liability of board members and agents
- S.D. Codified Laws § 36-20B-12— Promulgation of rules
- S.D. Codified Laws § 36-20B-13— Certification as certified public accountant--Fees
- S.D. Codified Laws § 36-20B-14— Good moral character defined
- S.D. Codified Laws § 36-20B-15— Education requirements
- S.D. Codified Laws § 36-20B-16— Applicant to pass examination on rules of ethics
- S.D. Codified Laws § 36-20B-17— Fee for examination
- S.D. Codified Laws § 36-20B-18— Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services
- S.D. Codified Laws § 36-20B-19— Successful completion of examination--Reexamination
- S.D. Codified Laws § 36-20B-20— Reciprocity of examination credits--Waiver of examination requirements
- S.D. Codified Laws § 36-20B-21— One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002
- S.D. Codified Laws § 36-20B-22— Eligibility to apply for a certificate
- S.D. Codified Laws § 36-20B-23— Issuance and renewal of certificate--Expiration--Application--Provisional certificates
- S.D. Codified Laws § 36-20B-24— Relinquishment of certificate or registration following suspension or revocation
- S.D. Codified Laws § 36-20B-25— Issuance of certificate without reciprocity--Requirements
- S.D. Codified Laws § 36-20B-26— Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent
- S.D. Codified Laws § 36-20B-27— Renewal of certificate--Continuing education requirement--Exception
- S.D. Codified Laws § 36-20B-28— Fee for issuance or renewal of certificate
- S.D. Codified Laws § 36-20B-29— Information to be provided concerning status of certificate or permit in another state--Personal and criminal information
- S.D. Codified Laws § 36-20B-30— Certificate issued to holder of substantially equivalent foreign designation--Conditions
- S.D. Codified Laws § 36-20B-31— Peer review of certificate holder performing compilation services
- S.D. Codified Laws § 36-20B-32— Firm permits--Duration--Provisional permits
- S.D. Codified Laws § 36-20B-32.1— Firms required to hold permit
- S.D. Codified Laws § 36-20B-32.2— Out-of-state firms performing services for in-state clients
- S.D. Codified Laws § 36-20B-32.3— Out-of-state firms performing other in-state services
- S.D. Codified Laws § 36-20B-33— Compliance with certain standards required
- S.D. Codified Laws § 36-20B-34— Information to be provided concerning status of permit in another state
- S.D. Codified Laws § 36-20B-35— Notice to be given of certain changes--Failure to comply
- S.D. Codified Laws § 36-20B-36— Peer review as condition of renewal of firm permit--Confidentiality
- S.D. Codified Laws § 36-20B-37— Application fee--Initial or renewal of permit
- S.D. Codified Laws § 36-20B-38— Holders of permits and licenses issued under prior law--Renewal
- S.D. Codified Laws § 36-20B-39— Secretary of state as agent for service of process on nonresident applicants
- S.D. Codified Laws § 36-20B-40— Disciplinary action--Remedies available to board--Grounds
- S.D. Codified Laws § 36-20B-41— Investigations--Probable cause determination--Subpoena power of board
- S.D. Codified Laws § 36-20B-42— Investigating officer--Confidentiality of information
- S.D. Codified Laws § 36-20B-43— Findings of investigation--Effect
- S.D. Codified Laws § 36-20B-44— Random review of licensee's work
- S.D. Codified Laws § 36-20B-45— Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing
- S.D. Codified Laws § 36-20B-46— Respondent to have access to investigatory report and evidence
- S.D. Codified Laws § 36-20B-47— Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas
- S.D. Codified Laws § 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
- S.D. Codified Laws § 36-20B-49— Failure to appear at hearing--Order--Setting aside order upon showing of good cause
- S.D. Codified Laws § 36-20B-50— Judicial review of board order
- S.D. Codified Laws § 36-20B-51— Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed
- S.D. Codified Laws § 36-20B-52— Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure
- S.D. Codified Laws § 36-20B-53— Continuing professional education or peer review as condition for reissuance of certificate, license or permit
- S.D. Codified Laws § 36-20B-54— Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards
- S.D. Codified Laws § 36-20B-55— Certified public accountant--Restrictions on use of title and designations
- S.D. Codified Laws § 36-20B-56— Public accountant--Restrictions on use of title and designations
- S.D. Codified Laws § 36-20B-57— Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language
- S.D. Codified Laws § 36-20B-58— Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor
- S.D. Codified Laws § 36-20B-59— Chapter not applicable to certain persons holding foreign certifications or designations
- S.D. Codified Laws § 36-20B-60— Attest services to be performed through business holding valid permit
- S.D. Codified Laws § 36-20B-61— Compilation report to be issued through business holding valid permit--Exceptions
- S.D. Codified Laws § 36-20B-62— Attorney's records, documents customarily prepared in law practice not affected
- S.D. Codified Laws § 36-20B-63— Board may seek injunction
- S.D. Codified Laws § 36-20B-64— Board may institute criminal proceedings--Violation of chapter as misdemeanor
- S.D. Codified Laws § 36-20B-65— Commission of single prohibited act justifies penalty
- S.D. Codified Laws § 36-20B-66— CPA licensed in state with substantially equivalent requirements--Privileges
- S.D. Codified Laws § 36-20B-67— CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges
- S.D. Codified Laws § 36-20B-68— Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process
- S.D. Codified Laws § 36-20B-69— Liability of licensee for act committed in another state
- S.D. Codified Laws § 36-20B-70— Firm permit required for CPA licensed in another state to exercise practice privileges