Find Laws Find Lawyers Free Legal Forms USA State Laws

SOUTH DAKOTA STATUTES AND CODES

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.

36-20B-57. Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language. No person or firm, not holding a valid certificate, permit, or registration issued under this chapter, may assume or use the title, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, accredited accountant, or any other title or designation likely to be confused with the titles, certified public accountant or public accountant, or use any of the abbreviations CA, LA, RA, AA, or similar abbreviation likely to be confused with the abbreviations, CPA or PA. However, the provisions of this section do not apply to any individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 or to any firm which is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3. The title, Enrolled Agent or EA may only be used by individuals so designated by the Internal Revenue Service.
No nonlicensee, except an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67, may use language in any statement relating to the financial affairs of a person or entity which is conventionally used by licensees in reports on financial statements.

Source: SL 2002, ch 179, § 58; SL 2009, ch 185, § 21.

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