Chapter

PROFESSIONAL CORPORATIONS FOR THE PRACTICE OF PUBLIC ACCOUNTING

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 Repealed by SL 2002, ch 179, § 72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 Repealed by SL 2005, ch 240, § 10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S.D. Codified Laws § 47-13B-12.3— Application of repealed provisions to acts, errors, or omissions occurring before July 1, 2005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