S.D. Admin. R. 20:75:03:12
Any person holding a valid certificate issued by this state prior to July 1, 2002, will be deemed to have met the experience requirements for licensure under SDCL 36-20B-21. An applicant who performs one or more kinds of services involving the use of accounting or auditing skills for the public, including issuance of reports on financial statements or one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters as defined in SDCL 36-20B-3 shall renew their certificate in an active status as defined by § 20:75:03:11.
Any person holding a valid certificate not performing accounting services as defined in SDCL 36-20B-3 that wishes to use the title CPA or PA may renew their certificate in an active status.
Certificate holders performing or offering to perform "attest" services as defined in SDCL 36-20B-2, must provide proof of one year of experience as required in § 20:75:03:04 verified by a licensee.
An application for renewal of an active certificate must be received by the board by August 1 or must be postmarked by August 1. An application completed on the internet must be submitted on or before 11:59 p.m. central time on August 1, to be considered on time. The fee for annual renewal submitted on time is $50. The fee for annual renewal submitted late is $100. Any licensee who submitted a renewal by the use of the internet agrees that submission of the renewal serves as the licensees signature and verification of the information in the renewal.
S.D. Admin. R. 20:75:03:12
General Authority: SDCL 36-20B-12(5) to (8).
Law Implemented: SDCL 36-20B-27, 36-20B-28.
Non-renewal, § 20:75:03:02 Experience, § 20:75:03:04. Definitions, § 20:75:03:11.