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Rule 20:75:04:15 Documentation for continuing professional education credit.

          20:75:04:15.  Documentation for continuing professional education credit.  A CPA or PA must document the credit claimed with the following acceptable evidence of completion:


          (1)  For group and independent study programs, a certificate or other verification supplied by the CPE program sponsor;


          (2)  For self-study programs using a pilot test, a certificate supplied by the CPE program sponsor after satisfactory completion of an examination;


          (3)  For self-study programs using the word count formula, a certificate of completion from the National Association of State Boards of Accountancy National Registry Quality Assurance Service self study provider after satisfactory completion of the course;


          (4)  For instruction credit, a certificate, program outline, or other verification supplied by the CPE program sponsor;


          (5)  For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received;


          (6)  For university or college noncredit courses, a certificate of attendance issued by a representative of the university or college;


          (7)  For published articles, books, or CPE programs:


               (a)  A copy of the publication, or in the case of a CPE program, course development documentation, that names the writer as author or contributor;


               (b)  A statement from the writer supporting the number of CPE hours claimed; and


               (c)  The name and contact information of the independent reviewer or publisher.


          Source: 31 SDR 97, adopted December 17, 2004, effective July 1, 2005; 41 SDR 111, effective January 19, 2015.

          General Authority: SDCL 36-20B-12(3).

          Law Implemented: SDCL 36-20B-27.


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