36-20B-38. Holders of permits and licenses issued under prior law--Renewal.
Any person who, on July 1, 2002, holds any license or permit as a public accountant issued under prior law of this state may have the registration renewed upon fulfillment of the continuing professional education requirements for renewal of certificates provided in this chapter, and on the renewal cycle and payment of fees therein prescribed for renewal of certificates. Any registration not so renewed expires three years after July 1, 2002. Firms of public accountants holding permits to practice issued under prior law of this state may have their permits to practice renewed pursuant to the procedures, and subject to the requirements for renewal of permits to practice for firms of certified public accountants, provided in this chapter. So long as such public accountant licensees hold valid registrations and permits to practice, they may perform attest and compilation services to the same extent as holders of certificates, and other holders of permits, and in addition they may use the title, public accountants and PA, but no other title. The holder of a registration issued under this section may only perform attest services in a firm that holds a permit issued under this chapter.
Source: SL 2002, ch 179, ยง39.
Structure South Dakota Codified Laws
Title 36 - Professions and Occupations
Chapter 20B - Public Accountants
Section 36-20B-1 - Definitions.
Section 36-20B-2 - Attest defined--Statements on standards to be adopted.
Section 36-20B-3 - Report defined.
Section 36-20B-6 - Board within Department of Labor and Regulation--Reports to secretary.
Section 36-20B-8 - Compensation and expenses of board members.
Section 36-20B-9 - Employment of personnel--Appointment of committees--Legal counsel.
Section 36-20B-10 - Authority of South Dakota Board of Accountancy.
Section 36-20B-11 - Immunity from liability of board members and agents.
Section 36-20B-12 - Promulgation of rules.
Section 36-20B-13 - Certification as certified public accountant--Fees.
Section 36-20B-14 - Good moral character defined.
Section 36-20B-15 - Education requirements.
Section 36-20B-16 - Applicant to pass examination on rules of ethics.
Section 36-20B-17 - Fee for examination.
Section 36-20B-19 - Successful completion of examination--Reexamination.
Section 36-20B-20 - Reciprocity of examination credits--Waiver of examination requirements.
Section 36-20B-22 - Eligibility to apply for a certificate.
Section 36-20B-25 - Issuance of certificate without reciprocity--Requirements.
Section 36-20B-27 - Renewal of certificate--Continuing education requirement--Exception.
Section 36-20B-28 - Fee for issuance or renewal of certificate.
Section 36-20B-31 - Peer review of certificate holder performing compilation services.
Section 36-20B-32 - Firm permits--Duration--Provisional permits.
Section 36-20B-32.1 - Firms required to hold permit.
Section 36-20B-32.2 - Out-of-state firms performing services for in-state clients.
Section 36-20B-32.3 - Out-of-state firms performing other in-state services.
Section 36-20B-33 - Compliance with certain standards required.
Section 36-20B-34 - Information to be provided concerning status of permit in another state.
Section 36-20B-35 - Notice to be given of certain changes--Failure to comply.
Section 36-20B-36 - Peer review as condition of renewal of firm permit--Confidentiality.
Section 36-20B-37 - Fee for application or renewal of permit.
Section 36-20B-38 - Holders of permits and licenses issued under prior law--Renewal.
Section 36-20B-39 - Secretary of state as agent for service of process on nonresident applicants.
Section 36-20B-40 - Disciplinary action--Remedies available to board--Grounds.
Section 36-20B-41 - Investigations--Probable cause determination--Subpoena power of board.
Section 36-20B-42 - Investigating officer--Confidentiality of information.
Section 36-20B-43 - Findings of investigation--Effect.
Section 36-20B-44 - Random review of licensee's work.
Section 36-20B-46 - Respondent to have access to investigatory report and evidence.
Section 36-20B-50 - Judicial review of board order.
Section 36-20B-55 - Certified public accountant--Restrictions on use of title and designations.
Section 36-20B-56 - Public accountant--Restrictions on use of title and designations.
Section 36-20B-60 - Attest services to be performed through business holding valid permit.
Section 36-20B-62 - Attorney's records, documents customarily prepared in law practice not affected.
Section 36-20B-63 - Board may seek injunction.
Section 36-20B-64 - Board may institute criminal proceedings--Violation of chapter as misdemeanor.
Section 36-20B-65 - Commission of single prohibited act justifies penalty.
Section 36-20B-66 - CPA licensed in state with substantially equivalent requirements--Privileges.
Section 36-20B-69 - Liability of licensee for act committed in another state.