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. Any applicant who does not perform for the public one or more kinds of services involving the use of accounting as defined in SDCL 36-20B-27 will be required to renew certificates annually. However, an inactive certificate holder will not be required to comply with the continuing professional education requirement as required by § 20:75:03:03.
An application for renewal of an inactive 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 submits 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. 20:75:03:13
General Authority: SDCL 36-20B-12(5) to (8), inclusive.
Law Implemented: SDCL 36-20B-27, 36-20B-28.