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 20:75:05:08 - Interpretations

S.D. Admin. R. 20:75:05:08

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Current through Register Vol. 51, page 67, December 16, 2024
Section 20:75:05:08 - Interpretations

In the interpretation and application of this chapter, the board shall consider interpretations of similar rules issued by the American Institute of Certified Public Accountants.

S.D. Admin. R. 20:75:05:08

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, 220 Leigh Farm Road, Durham, NC 27707. Cost: Members $199/Non-Members $249.