South Dakota § 36-20B-2 Attest defined--Statements on standards to be adopted.

South Dakota Statutes

§ 36-20B-2 — Attest defined--Statements on standards to be adopted.

South Dakota § 36-20B-2

Title 36PROFESSIONS AND OCCUPATIONS

Ch. 36-20APUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-2 (Attest defined--Statements on standards to be adopted.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 36-20B-2 (2026).

Text

For the purposes of this chapter, attest means providing the following services:

(1)Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);

(2)Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);

(3)Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

(4)Any engagement to be performed in accordance with the Auditing Standards of the Public Company Auditing Oversight Board (PCAOB); and (5) Any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE, other than an examination described in subdi

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For the purposes of this chapter, attest means providing the following services: (1) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS); (2) Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS); (3) Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); (4) Any engagement to be performed in accordance with the Auditing Standards of the Public Company Auditing Oversight Board (PCAOB); and (5) Any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE, other than an examination described in subdivision (3). The statements on standards specified in this definition shall be adopted by reference by the board, by rule promulgated pursuant to chapter 1-26 , and shall be those developed for general application by recognized national accountancy organizations.