S.D. Codified Laws § 36-20B-55

Current through the 2024 Legislative Session

Section 36-20B-55 - Certified public accountant-Restrictions on use of title and designations

A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may not use or assume the title, certified public accountant, the abbreviation, CPA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant.

No firm may provide attest services or assume or use the title, certified public accountants, or the abbreviation, CPAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a CPA firm unless:

(1) The firm holds a valid permit issued under this chapter or is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3; and

(2) Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26, if applicable.

SDCL 36-20B-55

SL 2002, ch 179, §56; SL 2009, ch 185, §20.