S.D. Admin. R. 20:75:03:11

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

Section 20:75:03:11 - Definitions

Terms used in reference to annual requirements of certificate holders performing public accountancy and not performing public accountancy mean:

(1) Active certificate," a CPA or PA certificate issued by this state to an individual performing accounting services, subject to the continuing professional education defined in SDCL 36-20B-27;

(2) "Inactive certificate," a CPA or PA certificate issued by this state to an individual who is not performing public accountancy or offering to perform for the public one or more kinds of services involving the use of accounting as defined in SDCL 36-20B-27;

(3) "Retired status," a CPA or PA certificate issued by this state to an individual who is at least 55 years of age and is no longer participating in the practice of any accounting discipline governed under SDCL chapter 36-20 B.

S.D. Admin. R. 20:75:03:11

29 SDR 16, effective 8/14/2002; 35 SDR 305, effective 7/1/2009.

General Authority: SDCL 36-20B-12(22).

Law Implemented: SDCL 36-20B-12(22).