47-13B-14. Restrictions on corporate practice of accounting.
Except as provided in this chapter, corporations shall not engage in the practice of accounting. Professional service corporations organized and operated in accordance with the provisions of this chapter shall not be deemed lay agencies within the meaning of the laws of this state and the rules and regulations of the South Dakota Board of Accountancy or the code of professional ethics of the American Institute of Certified Public Accountants.
Source: SL 1971, ch 260, ยง4.
Structure South Dakota Codified Laws
Chapter 13B - Professional Corporations For The Practice Of Public Accounting
Section 47-13B-1 - Formation of corporations or limited liability companies authorized.
Section 47-13B-1.1 - Definition of terms.
Section 47-13B-2 - Purpose of corporation.
Section 47-13B-3 - Powers exercised only for authorized purpose--Incompatible services prohibited.
Section 47-13B-4 - Corporate name.
Section 47-13B-5.1 - Revocable trust as shareholder--Conditions.
Section 47-13B-6 - Disposition of shares held by person no longer qualified.
Section 47-13B-12.2 - Amendment of articles of incorporation to be consistent with law.
Section 47-13B-14 - Restrictions on corporate practice of accounting.
Section 47-13B-15 - Pension and insurance plans for employees.