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36-20B PUBLIC ACCOUNTANTS
CHAPTER 36-20B

PUBLIC ACCOUNTANTS

36-20B-1      Definitions.
36-20B-2      Attest defined--Statements on standards to be adopted.
36-20B-3      "Report" defined.
36-20B-4      South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.
36-20B-5      Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.
36-20B-6      Board within Department of Labor and Regulation--Reports to secretary.
36-20B-7      Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.
36-20B-8      Compensation and expenses of board members.
36-20B-9      Employment of personnel--Appointment of committees--Legal counsel.
36-20B-10      Authority of South Dakota Board of Accountancy.
36-20B-11      Immunity from liability of board members and agents.
36-20B-12      Promulgation of rules.
36-20B-13      Certification as certified public accountant--Fees.
36-20B-14      "Good moral character" defined.
36-20B-15      Education requirements.
36-20B-16      Applicant to pass examination on rules of ethics.
36-20B-17      Fee for examination.
36-20B-18      Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.
36-20B-19      Successful completion of examination--Reexamination.
36-20B-20      Reciprocity of examination credits--Waiver of examination requirements.
36-20B-21      One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.
36-20B-22      Eligibility to apply for a certificate.
36-20B-23      Issuance and renewal of certificate--Expiration--Application--Provisional certificates.
36-20B-24      Relinquishment of certificate or registration following suspension or revocation.
36-20B-25      Issuance of certificate without reciprocity--Requirements.
36-20B-26      Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.
36-20B-27      Renewal of certificate--Continuing education requirement--Exception.
36-20B-28      Fee for issuance or renewal of certificate.
36-20B-29      Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.
36-20B-30      Certificate issued to holder of substantially equivalent foreign designation--Conditions.
36-20B-31      Peer review of certificate holder performing compilation services.
36-20B-32      Firm permits--Duration--Provisional permits.
36-20B-32.1      Firm permits--Firms required to hold permit.
36-20B-32.2      Firm permits--Out-of-state firms performing services for in-state clients.
36-20B-32.3      Firm permits--Out-of-state firms performing other in-state services.
36-20B-33      Compliance with certain standards required.
36-20B-34      Firm permits--Information to be provided concerning status of permit in another state.
36-20B-35      Notice to be given of certain changes--Failure to comply.


36-20B-36      Firm permits--Peer review as condition of renewal--Confidentiality.
36-20B-37      Fee for application or renewal of permit.
36-20B-38      Holders of permits and licenses issued under prior law--Renewal.
36-20B-39      Secretary of state as agent for service of process on nonresident applicants.
36-20B-40      Disciplinary action--Remedies available to board--Grounds.
36-20B-41      Investigations--Probable cause determination--Subpoena power of board.
36-20B-42      Investigating officer--Confidentiality of information.
36-20B-43      Findings of investigation--Effect.
36-20B-44      Random review of licensee's work.
36-20B-45      Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing.
36-20B-46      Respondent to have access to investigatory report and evidence.
36-20B-47      Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas.
36-20B-48      Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty.
36-20B-49      Failure to appear at hearing--Order--Setting aside order upon showing of good cause.
36-20B-50      Judicial review of board order.
36-20B-51      Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed.
36-20B-52      Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure.
36-20B-53      Continuing professional education or peer review as condition for reissuance of certificate, license or permit.
36-20B-54      Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards.
36-20B-55      Certified public accountant--Restrictions on use of title and designations.
36-20B-56      Public accountant--Restrictions on use of title and designations.
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-58      Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor.
36-20B-59      Chapter not applicable to certain persons holding foreign certifications or designations.
36-20B-60      Attest services to be performed through business holding valid permit.
36-20B-61      Compilation report to be issued through business holding valid permit--Exceptions.
36-20B-62      Attorney's records, documents customarily prepared in law practice not affected.
36-20B-63      Board may seek injunction.
36-20B-64      Board may institute criminal proceedings--Violation of chapter as misdemeanor.
36-20B-65      Commission of single prohibited act justifies penalty.
36-20B-66      CPA licensed in state with substantially equivalent requirements--Privileges.
36-20B-67      CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges.
36-20B-68      Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process.
36-20B-69      Liability of licensee for act committed in another state.
36-20B-70      Firm permit required for CPA licensed in another state to exercise practice privileges.


Title 36
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