S.D. Admin. R. 20:75:05:15
Current through Register Vol. 51, page 67, December 16, 2024
A licensee may not practice public accountancy under a firm name that is misleading in any way. Names of one or more past partners, members, or shareholders may be included in the firm name of a successor organization. A partner surviving the death or withdrawal of all other partners may continue to practice under a partnership name for up to two years after becoming a sole practitioner.
S.D. Admin. R. 20:75:05:15
General Authority: SDCL 36-20B-12(4).
Law Implemented: SDCL 36-20B-40, 36-20B-41.