36-20B-32.1. Firms required to hold permit.
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/sd/title-36/chapter-36-20/36-20b-32-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of this chapter, the following firms are required to hold a permit:
(1)Any firm with an office in this state performing attest services as defined in § 36-20B-2 ;
(2)Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or
(3)Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1),
(3)or
(4)for a client who resides in this state or whose home office is located in this state.