Statutes, codes, and regulations
South Dakota Administrative Rules
Title 20 - PUBLIC SAFETYArticle 20:75 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS
Chapter 20:75:05 - Professional conduct
Section 20:75:05:07 - Professional standards and conduct

S.D. Admin. R. 20:75:05:07

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Current through Register Vol. 51, page 67, December 16, 2024
Section 20:75:05:07 - Professional standards and conduct

A licensee shall comply with professional ethical standards and conduct. Professional standards and conduct are those established and set forth in the AICPA Professional Standards, Volume 2, ET Section as of July 1, 2019, by the American Institute of Certified Public Accountants.

S.D. Admin. R. 20:75:05:07

29 SDR 16, effective 8/14/2002; 30 SDR 119, effective 2/9/2004; 33 SDR 107, effective 12/26/2006; 35 SDR 165, effective 12/22/2008; 35 SDR 305, effective 7/1/2009; 36 SDR 216, effective 7/6/2010; 39 SDR 33, effective 9/5/2012; 39 SDR 219, effective 6/24/2013; 41 SDR 111, effective 1/19/2015; 45 SDR 084, effective 12/20/2018; 46 SDR 153, effective 7/9/2020

General Authority: SDCL 36-20B-12(4).

Law Implemented: SDCL 36-20B-40, 36-20B-41.

AICPA Professional Standards, Volume 2, as of July 1, 2019, American Institute of Certified Public Accountants. Copies may be viewed at the board's office or obtained from the American Institute of Certified Public Accountants, 220 Leigh Farm Road, Durham, NC 27707. Cost: Members $199/Non-Members $249.