36-20B-32.2. Out-of-state firms performing services for in-state clients.
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/sd/title-36/chapter-36-20/36-20b-32-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:
(1)The firm has the qualifications described in §§ 36-20B-33 and 36-20B-36 ; and
(2)The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 .