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Section 36-20B-1 - Definitions. - 36-20B-1. Definitions. Terms as used in this chapter mean: (1)"Board,"...
Section 36-20B-2 - Attest defined--Statements on standards to be adopted. - 36-20B-2. Attest defined--Statements on standards to be adopted. For the...
Section 36-20B-3 - Report defined. - 36-20B-3. Report defined. For the purposes of this chapter, the...
Section 36-20B-4 - South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal. - 36-20B-4. South Dakota Board of Accountancy--Members--Auditor General as ex officio...
Section 36-20B-5 - Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence. - 36-20B-5. Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible...
Section 36-20B-6 - Board within Department of Labor and Regulation--Reports to secretary. - 36-20B-6. Board within Department of Labor and Regulation--Reports to secretary....
Section 36-20B-7 - Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds. - 36-20B-7. Moneys paid to state treasurer--Credit to Board of Accountancy...
Section 36-20B-8 - Compensation and expenses of board members. - 36-20B-8. Compensation and expenses of board members. Each member of...
Section 36-20B-9 - Employment of personnel--Appointment of committees--Legal counsel. - 36-20B-9. Employment of personnel--Appointment of committees--Legal counsel. The board may...
Section 36-20B-10 - Authority of South Dakota Board of Accountancy. - 36-20B-10. Authority of South Dakota Board of Accountancy. In addition...
Section 36-20B-11 - Immunity from liability of board members and agents. - 36-20B-11. Immunity from liability of board members and agents. The...
Section 36-20B-12 - Promulgation of rules. - 36-20B-12. Promulgation of rules. The board may promulgate rules, pursuant...
Section 36-20B-13 - Certification as certified public accountant--Fees. - 36-20B-13. Certification as certified public accountant--Fees. The board shall grant...
Section 36-20B-14 - Good moral character defined. - 36-20B-14. Good moral character defined. Good moral character for purposes...
Section 36-20B-15 - Education requirements. - 36-20B-15. Education requirements. The education requirement for a certificate, which...
Section 36-20B-16 - Applicant to pass examination on rules of ethics. - 36-20B-16. Applicant to pass examination on rules of ethics. An...
Section 36-20B-17 - Fee for examination. - 36-20B-17. Fee for examination. The board may charge, or provide...
Section 36-20B-18 - Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services. - 36-20B-18. Examination--Subjects--Time, application and grading method to be determined by...
Section 36-20B-19 - Successful completion of examination--Reexamination. - 36-20B-19. Successful completion of examination--Reexamination. An applicant shall pass all...
Section 36-20B-20 - Reciprocity of examination credits--Waiver of examination requirements. - 36-20B-20. Reciprocity of examination credits--Waiver of examination requirements. An applicant...
Section 36-20B-21 - One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002. - 36-20B-21. One year's experience required for initial issuance of certificate--Certificate...
Section 36-20B-22 - Eligibility to apply for a certificate. - 36-20B-22. Eligibility to apply for a certificate. An individual who...
Section 36-20B-23 - Issuance and renewal of certificate--Expiration--Application--Provisional certificates. - 36-20B-23. Issuance and renewal of certificate--Expiration--Application--Provisional certificates. A certificate shall...
Section 36-20B-24 - Relinquishment of certificate or registration following suspension or revocation. - 36-20B-24. Relinquishment of certificate or registration following suspension or revocation....
Section 36-20B-25 - Issuance of certificate without reciprocity--Requirements. - 36-20B-25. Issuance of certificate without reciprocity--Requirements. The board shall issue...
Section 36-20B-26 - Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent. - 36-20B-26. Issuance of certificate to applicant licensed by another state--Qualifications...
Section 36-20B-27 - Renewal of certificate--Continuing education requirement--Exception. - 36-20B-27. Renewal of certificate--Continuing education requirement--Exception. For renewal of a...
Section 36-20B-28 - Fee for issuance or renewal of certificate. - 36-20B-28. Fee for issuance or renewal of certificate. The board...
Section 36-20B-29 - Information to be provided concerning status of certificate or permit in another state--Personal and criminal information. - 36-20B-29. Information to be provided concerning status of certificate or...
Section 36-20B-30 - Certificate issued to holder of substantially equivalent foreign designation--Conditions. - 36-20B-30. Certificate issued to holder of substantially equivalent foreign designation--Conditions....
Section 36-20B-31 - Peer review of certificate holder performing compilation services. - 36-20B-31. Peer review of certificate holder performing compilation services. Any...
Section 36-20B-32 - Firm permits--Duration--Provisional permits. - 36-20B-32. Firm permits--Duration--Provisional permits. The board shall grant or renew...
Section 36-20B-32.1 - Firms required to hold permit. - 36-20B-32.1. Firms required to hold permit. For the purposes of...
Section 36-20B-32.2 - Out-of-state firms performing services for in-state clients. - 36-20B-32.2. Out-of-state firms performing services for in-state clients. A firm...
Section 36-20B-32.3 - Out-of-state firms performing other in-state services. - 36-20B-32.3. Out-of-state firms performing other in-state services. A firm that...
Section 36-20B-33 - Compliance with certain standards required. - 36-20B-33. Compliance with certain standards required. An applicant for initial...
Section 36-20B-34 - Information to be provided concerning status of permit in another state. - 36-20B-34. Information to be provided concerning status of permit in...
Section 36-20B-35 - Notice to be given of certain changes--Failure to comply. - 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. - (1) Include reasonable provision for compliance by an applicant showing...
Section 36-20B-37 - Fee for application or renewal of permit. - 36-20B-37. Fee for application or renewal of permit. The board...
Section 36-20B-38 - Holders of permits and licenses issued under prior law--Renewal. - 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. - 36-20B-39. Secretary of state as agent for service of process...
Section 36-20B-40 - Disciplinary action--Remedies available to board--Grounds. - 36-20B-40. Disciplinary action--Remedies available to board--Grounds. The board may, in...
Section 36-20B-41 - Investigations--Probable cause determination--Subpoena power of board. - 36-20B-41. Investigations--Probable cause determination--Subpoena power of board. The board may,...
Section 36-20B-42 - Investigating officer--Confidentiality of information. - 36-20B-42. Investigating officer--Confidentiality of information. If an investigation committee determines...
Section 36-20B-43 - Findings of investigation--Effect. - 36-20B-43. Findings of investigation--Effect. At the conclusion of the investigation...
Section 36-20B-44 - Random review of licensee's work. - 36-20B-44. Random review of licensee's work. The board may review...
Section 36-20B-45 - Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing. - 36-20B-45. Issuance of complaint--Administrative hearing--Service of complaint and notice of...
Section 36-20B-46 - Respondent to have access to investigatory report and evidence. - 36-20B-46. Respondent to have access to investigatory report and evidence....
Section 36-20B-47 - Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas. - 36-20B-47. Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas....
Section 36-20B-48 - Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty. - 36-20B-48. Presentation of evidence supporting complaint--Certain board members disqualified from...
Section 36-20B-49 - Failure to appear at hearing--Order--Setting aside order upon showing of good cause. - 36-20B-49. Failure to appear at hearing--Order--Setting aside order upon showing...
Section 36-20B-50 - Judicial review of board order. - 36-20B-50. Judicial review of board order. Any person or firm...
Section 36-20B-51 - Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed. - 36-20B-51. Notice to other states of disciplinary action--Information furnished to...
Section 36-20B-52 - Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure. - 36-20B-52. Modification of prior disciplinary action--Reissuance of certificate, license, or...
Section 36-20B-53 - Continuing professional education or peer review as condition for reissuance of certificate, license or permit. - 36-20B-53. Continuing professional education or peer review as condition for...
Section 36-20B-54 - Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards. - 36-20B-54. Certain services restricted to licensees and individuals granted practice...
Section 36-20B-55 - Certified public accountant--Restrictions on use of title and designations. - 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. - 36-20B-56. Public accountant--Restrictions on use of title and designations. No...
Section 36-20B-57 - Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language. - 36-20B-57. Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on...
Section 36-20B-58 - Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor. - 36-20B-58. Accountant or auditor--Restrictions on use of title, designation, and...
Section 36-20B-59 - Chapter not applicable to certain persons holding foreign certifications or designations. - 36-20B-59. Chapter not applicable to certain persons holding foreign certifications...
Section 36-20B-60 - Attest services to be performed through business holding valid permit. - 36-20B-60. Attest services to be performed through business holding valid...
Section 36-20B-61 - Compilation report to be issued through business holding valid permit--Exceptions. - 36-20B-61. Compilation report to be issued through business holding valid...
Section 36-20B-62 - Attorney's records, documents customarily prepared in law practice not affected. - 36-20B-62. Attorney's records, documents customarily prepared in law practice not...
Section 36-20B-63 - Board may seek injunction. - 36-20B-63. Board may seek injunction. If, as a result of...
Section 36-20B-64 - Board may institute criminal proceedings--Violation of chapter as misdemeanor. - 36-20B-64. Board may institute criminal proceedings--Violation of chapter as misdemeanor....
Section 36-20B-65 - Commission of single prohibited act justifies penalty. - 36-20B-65. Commission of single prohibited act justifies penalty. In any...
Section 36-20B-66 - CPA licensed in state with substantially equivalent requirements--Privileges. - 36-20B-66. CPA licensed in state with substantially equivalent requirements--Privileges. An...
Section 36-20B-67 - CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges. - 36-20B-67. CPA with equivalent qualifications licensed in state not verified...
Section 36-20B-68 - Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process. - 36-20B-68. Licensee of another state who exercises practice privilege and...
Section 36-20B-69 - Liability of licensee for act committed in another state. - 36-20B-69. Liability of licensee for act committed in another state....
Section 36-20B-70 - Firm permit required for CPA licensed in another state to exercise practice privileges. - 36-20B-70. Firm permit required for CPA licensed in another state...