15-2-14.4. Time for bringing action against licensed public accountant.
Any action against a licensed public accountant or the accountant's agent or employee, for malpractice, error, mistake, or omission, whether based on contract or tort, may be commenced only within three years after the alleged malpractice, error, mistake or omission has occurred unless the Department of Revenue or Internal Revenue Service conducts an audit, or issues a notice of intent to conduct an audit, in which case the action shall be commenced within four years. This section is prospective in application.
Source: SL 1987, ch 153; SL 1996, ch 141; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 02 - Limitation Of Actions Generally
Section 15-2-2 - Application of limitations to actions by or for state--Exceptions.
Section 15-2-3 - Cause of action based on fraud accruing on discovery or notice.
Section 15-2-4 - Accrual of cause of action on open account.
Section 15-2-5 - Accrual of cause of action for mortgage foreclosure.
Section 15-2-6 - Actions on state judgments and sealed instruments.
Section 15-2-7 - Actions to foreclose real estate mortgages.
Section 15-2-12.2 - Product liability actions--Prospective application.
Section 15-2-14.2 - Time for bringing legal malpractice actions--Prospective application.
Section 15-2-14.4 - Time for bringing action against licensed public accountant.
Section 15-2-14.5 - Time for bringing action against veterinarian--Counterclaims.
Section 15-2-15.2 - Time for bringing action under federal civil rights statutes.
Section 15-2-16 - Limitation of actions for recovery of municipal funds unlawfully expended.
Section 15-2-18 - Actions on instruments circulated as money not limited by provisions.
Section 15-2-19 - Actions against bank directors, shareholders, agents, or employees.
Section 15-2-21 - Running of statute against enemy alien during war.
Section 15-2-23 - Disability to have existed when right of action accrued.
Section 15-2-24 - Coexisting disabilities.
Section 15-2-25 - Tolling of statute during injunction or statutory prohibition.
Section 15-2-28 - Mortgage presumed paid after fifteen years--Tolling provisions not applicable.
Section 15-2-30 - Commencement of action by service of summons--Summons on codefendant.
Section 15-2-32 - New action after reversal of judgment on appeal.
Section 15-2-34 - Action for recovery of damages against regional airport authority--Commencement.
Section 15-2-36 - Actions for breach of trust against qualified persons.