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Code · South Dakota · Title 36 · Chapter 36-20

36-20B-31. Peer review of certificate holder performing compilation services.

76 words·~1 min read·/sd/title-36/chapter-36-20/36-20b-31

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Any certificate holder who performs compilation services for the public other than through a CPA firm shall undergo, no more frequently than once every three years, as a condition for renewal of a certificate, a peer review conducted in such manner as the board shall specify by rule, promulgated pursuant to chapter 1-26 . The review shall include verification that the certificate holder has met the competency requirements set out in professional standards for such services.
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