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. - 47-13B-1. Formation of corporations or limited liability companies authorized. Public...

Section 47-13B-1.1 - Definition of terms. - 47-13B-1.1. Definition of terms. Terms used in this chapter mean:...

Section 47-13B-2 - Purpose of corporation. - 47-13B-2. Purpose of corporation. The corporation shall be organized solely...

Section 47-13B-3 - Powers exercised only for authorized purpose--Incompatible services prohibited. - 47-13B-3. Powers exercised only for authorized purpose--Incompatible services prohibited. The...

Section 47-13B-4 - Corporate name. - 47-13B-4. Corporate name. The name of the corporation shall contain...

Section 47-13B-5.1 - Revocable trust as shareholder--Conditions. - 47-13B-5.1. Revocable trust as shareholder--Conditions. Notwithstanding any other provisions of...

Section 47-13B-6 - Disposition of shares held by person no longer qualified. - 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. - 47-13B-7. Qualifications of directors and officers--Restrictions on powers of lay...

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. - 47-13B-12.1. Personal liability of shareholders, directors, and officers of professional...

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

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

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

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

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

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

Section 47-13B-18 - Accountant-client privileges unchanged. - 47-13B-18. Accountant-client privileges unchanged. Nothing in this chapter shall be...