36-20B-4. South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.
The South Dakota Board of Accountancy, which has responsibility for the administration and enforcement of this chapter, consists of six members, all of whom shall be residents of this state. Five members shall be appointed by the Governor for three-year terms. Four of the appointed members shall be holders of active certificates and three of these shall be in the practice of public accountancy. One appointed member shall be a lay member who is not a holder of a certificate under this chapter but shall have had professional or practical experience in the use of accounting services and financial statements, so as to be qualified to make judgments about the qualifications and conduct of persons and firms subject to regulation under this chapter. The auditor general shall serve as an ex officio member. The Governor shall, by appointment, fill any vacancy occurring during a term for the remainder of the unexpired term. Any member of the board whose certificate is revoked or suspended shall automatically cease to be a member of the board. The Governor may remove any member of the board for cause. The Governor may stagger the terms to enable the board to have different terms expire each year. No member may serve more than three consecutive full terms. However, appointment to fill an unexpired term is not considered a complete term for this purpose.
The terms of members begin on October thirty-first of the calendar year in which the Governor appoints the member, unless otherwise designated by the Governor. The appointee's term expires on October thirtieth in the third year of appointment. Any member's term ending June 30, 2013, or thereafter is extended to October thirtieth in the year the term is to expire.
Source: SL 2002, ch 179, §5; SL 2005, ch 199, §53; SL 2012, ch 16, §1; SL 2013, ch 176, §1.
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.