If an institution was not accredited at the time an applicant's degree was received but was accredited at the time the application was filed with the board, the institution will be recognized as acceptable to the board for the purposes of SDCL 36-20B-15, if the institution:
(1) Certifies that the applicant's total educational program would qualify the applicant for graduation with a baccalaureate degree during the time the institution has been accredited; and(2) Furnishes the board satisfactory proof, including college catalogue course numbers and descriptions, that the pre-accrediting courses used to qualify the applicant as an accounting major can be matched with substantially equivalent post-accredited courses;(3) A graduate of a four-year degree granting institution which was not accredited at the time the applicant's degree was received or at the time of filing shall be recognized by the board as a graduate of a four-year accredited college or university, if:(4) An accredited college or university, as defined in § 20:75:02:12, accepts the applicant's non-accredited baccalaureate degree for admission to a graduate business degree program;(5) The applicant satisfactorily completes at least 15 semester or 22 quarter hours, or the equivalent, in post-baccalaureate education at the accredited institution, of which at least 9 semester or 13 quarter hours, or the equivalent, shall be in accounting; and(6) The respective accredited college or university certifies that the applicant is in good standing for continuation in the graduate program or has maintained a grade point average in these courses that is necessary for graduation. A graduate seeking recognition under this section shall provide to the board, at the graduate's own expense, a complete course evaluation of any foreign transcripts by the Foreign Academic Credential Service, Inc., or a comparable service as approved by the board.
S.D. Admin. R. 20:75:02:13
29 SDR 16, effective 8/14/2002; 35 SDR 305, effective 7/1/2009.General Authority: SDCL 36-20B-12(3).
Law Implemented: SDCL 36-20B-15.