South Dakota
Title 36 · Chapter 36-20
78 entries
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36-20A-1. 36-20A-1 to 36-20A-8.2. Repealed by SL 2002, ch 179, § 1.
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36-20A-9. 36-20A-9. Repealed by SL 1992, ch 271, § 2.
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36-20A-10. 36-20A-10 to 36-20A-30. Repealed by SL 2002, ch 179, § 1.
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36-20A-31. 36-20A-31. Repealed by SL 1990, ch 311, § 13.
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36-20A-32. 36-20A-32 to 36-20A-36. Repealed by SL 2002, ch 179, § 1.
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36-20B-1. Definitions.
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36-20B-2. Attest defined--Statements on standards to be adopted.
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36-20B-3. Report defined.
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36-20B-4. South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.
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36-20B-5. Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.
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36-20B-6. Board within Department of Labor and Regulation--Reports to secretary.
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36-20B-7. Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.
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36-20B-8. Compensation and expenses of board members.
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36-20B-9. Employment of personnel--Appointment of committees--Legal counsel.
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36-20B-10. Authority of South Dakota Board of Accountancy.
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36-20B-11. Immunity from liability of board members and agents.
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36-20B-12. Promulgation of rules.
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36-20B-13. Certification as certified public accountant--Fees.
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36-20B-14. Good moral character defined.
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36-20B-15. Education requirements.
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36-20B-16. Applicant to pass examination on rules of ethics.
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36-20B-17. Fee for examination.
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36-20B-18. Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.
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36-20B-19. Successful completion of examination--Reexamination.
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36-20B-20. Reciprocity of examination credits--Waiver of examination requirements.
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36-20B-21. One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.
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36-20B-22. Eligibility to apply for a certificate.
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36-20B-23. Issuance and renewal of certificate--Expiration--Application--Provisional certificates.
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36-20B-24. Relinquishment of certificate or registration following suspension or revocation.
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36-20B-25. Issuance of certificate without reciprocity--Requirements.
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36-20B-26. Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.
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36-20B-27. Renewal of certificate--Continuing education requirement--Exception.
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36-20B-28. Fee for issuance or renewal of certificate.
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36-20B-29. Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.
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36-20B-30. Certificate issued to holder of substantially equivalent foreign designation--Conditions.
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36-20B-31. Peer review of certificate holder performing compilation services.
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36-20B-32. Firm permits--Duration--Provisional permits.
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36-20B-32.1. Firms required to hold permit.
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36-20B-32.2. Out-of-state firms performing services for in-state clients.
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36-20B-32.3. Out-of-state firms performing other in-state services.
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36-20B-33. Compliance with certain standards required.
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36-20B-34. Information to be provided concerning status of permit in another state.
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36-20B-35. Notice to be given of certain changes--Failure to comply.
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36-20B-36. Peer review as condition of renewal of firm permit--Confidentiality.
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36-20B-37. Application fee--Initial or renewal of permit.
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36-20B-38. Holders of permits and licenses issued under prior law--Renewal.
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36-20B-39. Secretary of state as agent for service of process on nonresident applicants.
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36-20B-40. Disciplinary action--Remedies available to board--Grounds.
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36-20B-41. Investigations--Probable cause determination--Subpoena power of board.
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36-20B-42. Investigating officer--Confidentiality of information.
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36-20B-43. Findings of investigation--Effect.
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36-20B-44. Random review of licensee's work.
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36-20B-45. Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.
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36-20B-46. Respondent to have access to investigatory report and evidence.
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36-20B-47. Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.
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36-20B-48. Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.
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36-20B-49. Failure to appear at hearing--Order--Setting aside order upon showing of good cause.
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36-20B-50. Judicial review of board order.
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36-20B-51. Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.
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36-20B-52. Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.
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36-20B-53. Continuing professional education or peer review as condition for reissuance of certificate, license or permit.
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36-20B-54. Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.
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36-20B-55. Certified public accountant--Restrictions on use of title and designations.
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36-20B-56. Public accountant--Restrictions on use of title and designations.
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36-20B-57. Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.
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36-20B-58. Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.
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36-20B-59. Chapter not applicable to certain persons holding foreign certifications or designations.
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36-20B-60. Attest services to be performed through business holding valid permit.
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36-20B-61. Compilation report to be issued through business holding valid permit--Exceptions.
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36-20B-62. Attorney's records, documents customarily prepared in law practice not affected.
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36-20B-63. Board may seek injunction.
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36-20B-64. Board may institute criminal proceedings--Violation of chapter as misdemeanor.
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36-20B-65. Commission of single prohibited act justifies penalty.
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36-20B-66. CPA licensed in state with substantially equivalent requirements--Privileges.
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36-20B-67. CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges.
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36-20B-68. Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.
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36-20B-69. Liability of licensee for act committed in another state.
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36-20B-70. Firm permit required for CPA licensed in another state to exercise practice privileges.