Find Laws Find Lawyers Free Legal Forms USA State Laws

SOUTH DAKOTA STATUTES AND CODES

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 privileges--Exceptions--Standards. No person other than a licensee or an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may issue a report on financial statements of any person, firm, organization, or governmental unit or offer to render or render any attest or compilation service. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties as such, or prohibit the performance by any nonlicensee of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports thereon. A nonlicensee may prepare financial statements and issue nonattest transmittals or information thereon which do not purport to be in compliance with the Statements on Standards for Accounting and Review Services (SSARS).
A licensee and an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 performing attest or compilation services shall provide those services in accordance with professional standards.

Source: SL 2002, ch 179, § 55; SL 2009, ch 185, § 19.

South Dakota Forms by Issue

South Dakota Court Forms
> Personal Protection
South Dakota Divorce Forms
South Dakota Family Forms
South Dakota Name Change Forms
South Dakota Parental Notification Forms

South Dakota Law

South Dakota State Laws
    > South Dakota Child Support
    > South Dakota Gun Laws
    > South Dakota Statute
South Dakota Tax
    > South Dakota State Tax
South Dakota Agencies
    > South Dakota Department of Labor

South Dakota Court Map

Tips