47-13B-4. Corporate name.
The name of the corporation shall contain words "professional company," or "professional corporation" or abbreviations thereof, such as "Prof. Co.," "Prof. Corp.," "P.C.", "PC", "Incorporated," "Corporation," "Corp.," "Association," "Ltd.," "Chartered," or "Inc." The name of a limited liability company shall contain the words "professional limited liability company" or the abbreviation "Prof. L.L.C.", "Prof. LLC", "P.L.L. C.", or "PLLC". In addition, any name of a corporation or limited liability company shall always meet the ethical standards established for the names of professional accounting firms by the board of the State of South Dakota, and in accordance with the code of professional ethics of the American Institute of Certified Public Accountants.
Source: SL 1971, ch 260, §1 (1); SL 1993, ch 344, §39AA; SL 1994, ch 305, §8; SL 2020, ch 197, § 10.
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.