S.D. Admin. R. 20:75:02:04

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:75:02:04 - Education

For the purpose of satisfying education requirements in SDCL 36-20B-15, a semester hour means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds.

Both a major in accounting and a course of study substantially equivalent to a major in accounting must include:

(1) Twenty-four semester hours in accounting at the undergraduate or graduate level from an accredited college or university, not including elementary principles of accounting, and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation, and cost accounting; and

(2) Twenty-four semester hours in business courses, other than accounting courses, at the undergraduate or graduate level.

A course may not be audited but must appear as semester or quarter hour credit on an official transcript.

S.D. Admin. R. 20:75:02:04

29 SDR 16, effective 8/14/2002; 30 SDR 119, effective 2/9/2004; 50 SDR 066, effective from 12/5/2023, to 1/1/2024

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

Law Implemented: SDCL 36-20B-15.