South Dakota Codified Laws
Chapter 13B - Professional Corporations For The Practice Of Public Accounting
Section 47-13B-18 - Accountant-client privileges unchanged.

47-13B-18. Accountant-client privileges unchanged.
Nothing in this chapter shall be deemed to modify the accountant-client privilege established by the Legislature and any comparable common privilege.

Source: SL 1971, ch 260, ยง2.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 47 - Corporations

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-7 - Qualifications of directors and officers--Restrictions on powers of lay directors and officers.

Section 47-13B-12.1 - Personal liability of shareholders, directors, and officers of professional corporations or members or managers of limited liability companies limited for corporate or individual obligations--Exception.

Section 47-13B-12.2 - Amendment of articles of incorporation to be consistent with law.

Section 47-13B-13 - Articles of incorporation filed with board of accountancy--List of shareholders and professional employees--Notice of changes.

Section 47-13B-14 - Restrictions on corporate practice of accounting.

Section 47-13B-15 - Pension and insurance plans for employees.

Section 47-13B-16 - Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.

Section 47-13B-17 - Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.

Section 47-13B-18 - Accountant-client privileges unchanged.