S.D. Admin. R. 20:75:05:14

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

Section 20:75:05:14 - Form of practice

A licensee may practice public accountancy only in a proprietorship, a partnership, a limited liability company, a limited liability partnership, or a professional corporation. A limited liability company, limited liability partnership, or professional corporation must denote its form of practice on the firm's letterhead.

S.D. Admin. R. 20:75:05:14

29 SDR 16, effective 8/14/2002.

General Authority: SDCL 36-20B-12.

Law Implemented: SDCL 36-20B-34(4).