Find Laws Find Lawyers Free Legal Forms USA State Laws

SOUTH DAKOTA STATUTES AND CODES

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. A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may not use or assume the title, certified public accountant, the abbreviation, CPA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant.
No firm may provide attest services or assume or use the title, certified public accountants, or the abbreviation, CPAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a CPA firm unless:
(1) The firm holds a valid permit issued under this chapter or is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3; and
(2) Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26, if applicable.

Source: SL 2002, ch 179, § 56; SL 2009, ch 185, § 20.

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