STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Chapter 20B - Public Accountants

• Section 36-20B-1 - Definitions.
• Section 36-20B-2 - Attest defined--Statements on standards to be adopted.
• Section 36-20B-3 - "Report" defined.
• Section 36-20B-4 - South Dakota Board of Accountancy--Members--Auditor General as ex officiomember--Terms--Vacancies--Removal.
• Section 36-20B-5 - Officers elected annually--Quorum--Meetings--Registry of licenses--Recordscertified by board admissible in evidence.
• Section 36-20B-6 - Board within Department of Labor--Reports to secretary.
• Section 36-20B-7 - Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriationand expenditure of funds.
• Section 36-20B-8 - Compensation and expenses of board members.
• Section 36-20B-9 - Employment of personnel--Appointment of committees--Legal counsel.
• Section 36-20B-10 - Authority of South Dakota Board of Accountancy.
• Section 36-20B-11 - Immunity from liability of board members and agents.
• Section 36-20B-12 - Promulgation of rules.
• Section 36-20B-13 - Certification as certified public accountant--Fees.
• Section 36-20B-14 - "Good moral character" defined.
• Section 36-20B-15 - Education requirements.
• Section 36-20B-16 - Applicant to pass examination on rules of ethics.
• Section 36-20B-17 - Fee for examination.
• Section 36-20B-18 - Examination--Subjects--Time, application and grading method to be determined byboard--Contracts for administrative services.
• Section 36-20B-19 - Successful completion of examination--Reexamination.
• Section 36-20B-20 - Reciprocity of examination credits--Waiver of examination requirements.
• Section 36-20B-21 - One year's experience required for initial issuance of certificate--Certificate issuedprior to July 1, 2002.
• Section 36-20B-22 - Eligibility to apply for a certificate.
• Section 36-20B-23 - Issuance and renewal of certificate--Expiration--Application--Provisional certificates.
• Section 36-20B-24 - Relinquishment of certificate or registration following suspension or revocation.
• Section 36-20B-25 - Issuance of certificate without reciprocity--Requirements.
• Section 36-20B-26 - Issuance of certificate to applicant licensed by another state--Qualificationssubstantially equivalent.
• Section 36-20B-27 - Renewal of certificate--Continuing education requirement--Exception.
• Section 36-20B-28 - Fee for issuance or renewal of certificate.
• Section 36-20B-29 - Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.
• Section 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.
• Section 36-20B-32 - Firm permits--Permit for each of multiple locations--Duration of permit--Provisionalpermits.
• Section 36-20B-32.1 - Firm permits--Firms required to hold permit.
• Section 36-20B-32.2 - Firm permits--Out-of-state firms performing services for in-state clients.
• Section 36-20B-32.3 - Firm permits--Out-of-state firms performing other in-state services.
• Section 36-20B-33 - Firm permits--Compliance with certain standards required.
• Sections 36-20B-34, 36-20B-35 - Firm permits--Information to be provided concerning status of permit in another state. Firm permits--Notice to be given of certain changes--Failure to comply
• Section 36-20B-36 - Firm permits--Peer review as condition of renewal--Confidentiality.
• Section 36-20B-37 - Fees for application or renewal of permit.
• Section 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.
• Section 36-20B-40 - Disciplinary action--Remedies available to board--Grounds.
• Section 36-20B-41 - Investigations--Probable cause determination--Subpoena power of board.
• Section 36-20B-42 - Investigating officer--Confidentiality of information.
• Section 36-20B-43 - Findings of investigation--Effect.
• Section 36-20B-44 - Random review of licensee's work.
• Section 36-20B-45 - Issuance of complaint--Administrative hearing--Service of complaint and notice ofhearing.
• Section 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.
• Section 36-20B-48 - Presentation of evidence supporting complaint--Certain board members disqualifiedfrom decision-making--Board counsel--Record--Recorded vote of majority requiredto impose penalty.
• Section 36-20B-49 - Failure to appear at hearing--Order--Setting aside order upon showing of good cause.
• Section 36-20B-50 - Judicial review of board order.
• Section 36-20B-51 - Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.
• Section 36-20B-52 - Modification of prior disciplinary action--Reissuance of certificate, license, orpermit--Procedure.
• Section 36-20B-53 - Continuing professional education or peer review as condition for reissuance ofcertificate, license or permit.
• Section 36-20B-54 - Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.
• Section 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.
• 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.
• Section 36-20B-58 - Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.
• Section 36-20B-59 - Chapter not applicable to certain persons holding foreign certifications ordesignations.
• Section 36-20B-60 - Attest services to be performed through business holding valid permit.
• Section 36-20B-61 - Compilation report to be issued through business holding valid permit--Exceptions.
• Section 36-20B-62 - Attorney's records, documents customarily prepared in law practice not affected.
• Section 36-20B-63 - Board may seek injunction.
• Section 36-20B-64 - Board may institute criminal proceedings--Violation of chapter as misdemeanor.
• Section 36-20B-65 - Commission of single prohibited act justifies penalty.
• Section 36-20B-66 - CPA licensed in state with substantially equivalent requirements--Privileges.
• Section 36-20B-67 - CPA with equivalent qualifications licensed in state not verified to have substantiallyequivalent requirements--Privileges.
• Section 36-20B-68 - Licensee of another state who exercises practice privilege and employer consent toboard's jurisdiction--Agent for service of process.
• Section 36-20B-69 - Liability of licensee for act committed in another state.