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
(1) For group and
independent study programs, a certificate or other verification supplied by the
CPE program sponsor;
(2) For self-study
programs, a certificate supplied by the CPE program sponsor after satisfactory
completion of an examination;
(3) For instruction credit,
a certificate, program outline, or other verification supplied by the CPE
(4) For a university or
college course that is successfully completed for credit, a record or
transcript of the grade the participant received;
(5) For university or
college noncredit courses, a certificate of attendance issued by a
representative of the university or college;
(6) 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.
31 SDR 97, adopted December 17, 2004, effective July 1, 2005.
Authority: SDCL 36-20B-12(3).
Implemented: SDCL 36-20B-27.
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