Section 36-20B-32.1 - Firm permits--Firms required to hold permit. - South Dakota Statutes

36-20B-32.1. Firm permits--Firms required to hold permit. For the purposes of this chapter, the following firms are required to hold a permit:
(1) Any firm with an office in this state performing attest services as defined in § 36-20B-2;
(2) Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or
(3) Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1), (3) or (4) for a client who resides in this state or whose home office is located in this state.

Source: SL 2009, ch 185, § 5.