STATUTES

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Chapter 13B - Professional Corporations For The Practice Of Public Accounting

Section 47-13B-1 - Formation of corporations or limited liability companies authorized.
Section 47-13B-1.1 - Definition of terms.
Section 47-13B-2 - Purpose of corporation.
Section 47-13B-3 - Powers exercised only for authorized purpose--Incompatible services prohibited.
Section 47-13B-4 - Name of corporation.
Section 47-13B-5 - Repealed.
Section 47-13B-5.1 - Revocable trust as shareholder--Conditions.
Section 47-13B-6 - Disposition of shares held by person no longer qualified.
Section 47-13B-7 - Qualifications of directors and officers--Restrictions on powers of lay directors andofficers.
Sections 47-13B-8 to 47-13B-12 - Repealed
Section 47-13B-12.1 - Personal liability of shareholders, directors, and officers of professional corporationsor members or managers of limited liability companies limited for corporate orindividual o
Section 47-13B-12.2 - Amendment of articles of incorporation to be consistent with law.
Section 47-13B-12.3 - Application of repealed provisions to acts, errors, or omissions occurring before July1, 2005.
Section 47-13B-13 - Articles of incorporation filed with board of accountancy--List of shareholders andprofessional employees--Notice of changes.
Section 47-13B-14 - Restrictions on corporate practice of accounting.
Section 47-13B-15 - Pension and insurance plans for employees.
Section 47-13B-16 - Corporation held to professional standards of conduct--Violation as ground forsuspension or revocation of professional certificate.
Section 47-13B-17 - Professional obligations unchanged by incorporation--Personal responsibility forcorporate acts in violation.

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