Attest defined--Statements on standards to be adopted.
South Dakota Board of Accountancy--Members--Auditor General as ex officio
Officers elected annually--Quorum--Meetings--Registry of licenses--Records
certified by board admissible in evidence.
Board within Department of Labor and Regulation--Reports to secretary.
Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation
and expenditure of funds.
Compensation and expenses of board members.
Employment of personnel--Appointment of committees--Legal counsel.
Authority of South Dakota Board of Accountancy.
Immunity from liability of board members and agents.
Promulgation of rules.
Certification as certified public accountant--Fees.
"Good moral character" defined.
Applicant to pass examination on rules of ethics.
Fee for examination.
Examination--Subjects--Time, application and grading method to be determined by
board--Contracts for administrative services.
Successful completion of examination--Reexamination.
Reciprocity of examination credits--Waiver of examination requirements.
One year's experience required for initial issuance of certificate--Certificate issued
prior to July 1, 2002.
Eligibility to apply for a certificate.
Issuance and renewal of certificate--Expiration--Application--Provisional certificates.
Relinquishment of certificate or registration following suspension or revocation.
Issuance of certificate without reciprocity--Requirements.
Issuance of certificate to applicant licensed by another state--Qualifications
Renewal of certificate--Continuing education requirement--Exception.
Fee for issuance or renewal of certificate.
Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.
Certificate issued to holder of substantially equivalent foreign designation--Conditions.
Peer review of certificate holder performing compilation services.
Firm permits--Duration--Provisional permits.
Firm permits--Firms required to hold permit.
Firm permits--Out-of-state firms performing services for in-state clients.
Firm permits--Out-of-state firms performing other in-state services.
Compliance with certain standards required.
Firm permits--Information to be provided concerning status of permit in another
Notice to be given of certain changes--Failure to comply.
Firm permits--Peer review as condition of renewal--Confidentiality.
Fee for application or renewal of permit.
Holders of permits and licenses issued under prior law--Renewal.
Secretary of state as agent for service of process on nonresident applicants.
Disciplinary action--Remedies available to board--Grounds.
Investigations--Probable cause determination--Subpoena power of board.
Investigating officer--Confidentiality of information.
Findings of investigation--Effect.
Random review of licensee's work.
Issuance of complaint--Administrative hearing--Service of complaint and notice of
Respondent to have access to investigatory report and evidence.
Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.
Presentation of evidence supporting complaint--Certain board members disqualified
from decision-making--Board counsel--Record--Recorded vote of majority required
to impose penalty.
Failure to appear at hearing--Order--Setting aside order upon showing of good cause.
Judicial review of board order.
Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.
Modification of prior disciplinary action--Reissuance of certificate, license, or
Continuing professional education or peer review as condition for reissuance of
certificate, license or permit.
Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.
Certified public accountant--Restrictions on use of title and designations.
Public accountant--Restrictions on use of title and designations.
Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.
Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.
Chapter not applicable to certain persons holding foreign certifications or
Attest services to be performed through business holding valid permit.
Compilation report to be issued through business holding valid permit--Exceptions.
Attorney's records, documents customarily prepared in law practice not affected.
Board may seek injunction.
Board may institute criminal proceedings--Violation of chapter as misdemeanor.
Commission of single prohibited act justifies penalty.
CPA licensed in state with substantially equivalent requirements--Privileges.
CPA with equivalent qualifications licensed in state not verified to have substantially
Licensee of another state who exercises practice privilege and employer consent to
board's jurisdiction--Agent for service of process.
Liability of licensee for act committed in another state.
Firm permit required for CPA licensed in another state to exercise practice privileges.