Chapter 20B - PUBLIC ACCOUNTANTS

Section 36-20B-1 - Definitions
Section 36-20B-2 - Attest defined-Statements on standards to be adopted
Section 36-20B-3 - Report defined
Section 36-20B-4 - South Dakota Board of Accountancy-Members-Auditor General as ex officio member-Terms-Vacancies-Removal
Section 36-20B-5 - Officers elected annually-Quorum-Meetings-Registry of licenses-Records certified by board admissible in evidence
Section 36-20B-6 - Board within Department of Labor and Regulation-Reports to secretary
Section 36-20B-7 - Moneys paid to state treasurer-Credit to Board of Accountancy fund-Appropriation and expenditure of funds
Section 36-20B-8 - Compensation and expenses of board members
Section 36-20B-9 - Employment of personnel-Appointment of committees-Legal counsel
Section 36-20B-10 - Authority of South Dakota Board of Accountancy
Section 36-20B-11 - Immunity from liability of board members and agents
Section 36-20B-12 - Promulgation of rules
Section 36-20B-13 - Certification as certified public accountant-Fees
Section 36-20B-14 - Good moral character defined
Section 36-20B-15 - Education requirements
Section 36-20B-16 - Applicant to pass examination on rules of ethics
Section 36-20B-17 - Fee for examination
Section 36-20B-18 - Examination-Subjects-Time, application and grading method to be determined by board-Contracts for administrative services
Section 36-20B-19 - Successful completion of examination-Reexamination
Section 36-20B-20 - Reciprocity of examination credits-Waiver of examination requirements
Section 36-20B-21 - One year's experience required for initial issuance of certificate-Certificate issued prior to July 1, 2002
Section 36-20B-22 - Eligibility to apply for a certificate
Section 36-20B-23 - Issuance and renewal of certificate-Expiration-Application-Provisional certificates
Section 36-20B-24 - Relinquishment of certificate or registration following suspension or revocation
Section 36-20B-25 - Issuance of certificate without reciprocity-Requirements
Section 36-20B-26 - Issuance of certificate to applicant licensed by another state-Qualifications substantially equivalent
Section 36-20B-27 - Renewal of certificate-Continuing education requirement-Exception
Section 36-20B-28 - Fee for issuance or renewal of certificate
Section 36-20B-29 - Information to be provided concerning status of certificate or permit in another state-Personal and criminal information
Section 36-20B-30 - Certificate issued to holder of substantially equivalent foreign designation-Conditions
Section 36-20B-31 - Peer review of certificate holder performing compilation services
Section 36-20B-32 - Firm permits-Duration-Provisional permits
Section 36-20B-32.1 - Firms required to hold permit
Section 36-20B-32.2 - Out-of-state firms performing services for in-state clients
Section 36-20B-32.3 - Out-of-state firms performing other in-state services
Section 36-20B-33 - Compliance with certain standards required
Section 36-20B-34 - Information to be provided concerning status of permit in another state
Section 36-20B-35 - Notice to be given of certain changes-Failure to comply
Section 36-20B-36 - Peer review as condition of renewal of firm permit-Confidentiality
Section 36-20B-37 - Fee for application or renewal of permit
Section 36-20B-38 - Holders of permits and licenses issued under prior law-Renewal
Section 36-20B-39 - Secretary of state as agent for service of process on nonresident applicants
Section 36-20B-40 - Disciplinary action-Remedies available to board-Grounds
Section 36-20B-41 - Investigations-Probable cause determination-Subpoena power of board
Section 36-20B-42 - Investigating officer-Confidentiality of information
Section 36-20B-43 - Findings of investigation-Effect
Section 36-20B-44 - Random review of licensee's work
Section 36-20B-45 - Issuance of complaint-Administrative hearing-Service of complaint and notice of hearing
Section 36-20B-46 - Respondent to have access to investigatory report and evidence
Section 36-20B-47 - Appearance at hearing-Examination and presentation of witnesses and evidence-Subpoenas
Section 36-20B-48 - Presentation of evidence supporting complaint-Certain board members disqualified from decision-making-Board counsel-Record-Recorded vote of majority required to impose penalty
Section 36-20B-49 - Failure to appear at hearing-Order-Setting aside order upon showing of good cause
Section 36-20B-50 - Judicial review of board order
Section 36-20B-51 - Notice to other states of disciplinary action-Information furnished to authorities-Exception when petition for review filed
Section 36-20B-52 - Modification of prior disciplinary action-Reissuance of certificate, license, or permit-Procedure
Section 36-20B-53 - Continuing professional education or peer review as condition for reissuance of certificate, license or permit
Section 36-20B-54 - Certain services restricted to licensees and individuals granted practice privileges-Exceptions-Standards
Section 36-20B-55 - Certified public accountant-Restrictions on use of title and designations
Section 36-20B-56 - Public accountant-Restrictions on use of title and designations
Section 36-20B-57 - Certified, chartered, enrolled, licensed, registered, or accredited accountant-Restrictions on use of title and designation-Restrictions on use of certain language
Section 36-20B-58 - Accountant or auditor-Restrictions on use of title, designation, and language-Exceptions-Violation as misdemeanor
Section 36-20B-59 - Chapter not applicable to certain persons holding foreign certifications or designations
Section 36-20B-60 - Attest services to be performed through business holding valid permit
Section 36-20B-61 - Compilation report to be issued through business holding valid permit-Exceptions
Section 36-20B-62 - Attorney's records, documents customarily prepared in law practice not affected
Section 36-20B-63 - Board may seek injunction
Section 36-20B-64 - Board may institute criminal proceedings-Violation of chapter as misdemeanor
Section 36-20B-65 - Commission of single prohibited act justifies penalty
Section 36-20B-66 - CPA licensed in state with substantially equivalent requirements-Privileges
Section 36-20B-67 - CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements-Privileges
Section 36-20B-68 - Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction-Agent for service of process
Section 36-20B-69 - Liability of licensee for act committed in another state
Section 36-20B-70 - Firm permit required for CPA licensed in another state to exercise practice privileges