S.D. Admin. R. 20:75:02:03
Upon good cause shown by the applicant, the board may allow fees paid to the board to be transferred to a subsequent examination or session, but fees due to third party entities are not transferable. In all other cases, any fee is forfeited and reapplication, with the appropriate fees, is required. The examination fee entitles the applicant to sit for the examination. If the applicant meets the requirements of SDCL 36-20B-13 and 36-20B-19, the applicant is eligible to apply for a certificate.
The fees required for the Uniform Certified Public Accountant examination include the development and scoring fee set by, and paid to, the American Institute of Certified Public Accountants, the testing delivery fee and fee for the digital photograph required for identification purposes set by, and paid to, Prometric, and the national database and reporting fee set by, and paid to, the National Association of State Boards of Accountancy. The board will charge an administrative fee of $30 for each examination section for the processing and assessment of the application.
The board shall set authorization periods in which approved applicants may schedule the computer-based CPA examination. An applicant's failure to schedule examination sections in such authorization period may result in the loss of examination fees. If a South Dakota candidate takes the examination in a state that requires a proctoring fee, the candidate shall pay the proctoring fee required by that state.
Current window testing fees for the delivery of the uniform certified public accountant examination will be on the examination application and posted on the board's website.
S.D. Admin. R. 20:75:02:03
General Authority: SDCL 36-20B-12(12), 36-20B-17.
Law Implemented: SDCL 36-20B-17, 36-20B-19.
Discretion to waive certain requirements, § 20:75:01:07.