S.D. Codified Laws § 36-20B-56

Current through the 2024 Legislative Session

Section 36-20B-56 - Public accountant-Restrictions on use of title and designations

No person who does not hold a valid license may use or assume the title, public accountant, or the abbreviation, PA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a public accountant.

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

(1) The firm holds a valid permit issued under this chapter; and

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

SDCL 36-20B-56

SL 2002, ch 179, §57.