S.D. Admin. R. 20:75:03:05
The ethics examination requirement of SDCL 36-20B-16 is satisfied by verification of successful completion of the self-study course of the American Institute of Certified Public Accountants entitled Professional Ethics: The AICPA's Comprehensive Course or its equivalent as determined by the board. Successful completion is achievement of a minimum score of 90 percent. The board may accept the passing score of an ethics examination taken by an applicant as a requirement of a board of another state. The applicant must bear the cost of the course or examination.
In addition to the above ethics exam requirement, the board may require candidates to complete an exam designed by the board, which assesses the candidates' knowledge of the statutes and regulations governing the practice of accounting in the state of South Dakota as a prerequisite to licensure.
S.D. Admin. R. 20:75:03:05
General Authority: SDCL 36-20B-16.
Law Implemented: SDCL 36-20B-16.