36-20B-27. Renewal of certificate--Continuing education requirement--Exception.
188 words·~1 min read·
/sd/title-36/chapter-36-20/36-20b-27A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For renewal of a certificate under this chapter, a licensee shall participate in a program of learning designed to maintain professional competency. The program of learning shall comply with rules, promulgated by the board pursuant to chapter 1-26 . A licensee shall complete one hundred twenty hours of continuing education in each three - year renewal period. The board may, by rule promulgated pursuant to chapter 1-26 , establish an exception to this requirement for certificate holders who do not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including issuance of reports on financial statements or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.
Any licensee granted such an exception by the board must place the word, inactive, adjacent to their CPA title or PA title on any business card, letterhead, or any other document or device, with the exception of their CPA certificate or PA license, on which their CPA or PA title appears.