South Dakota Statutes

§ 36-20B-31 — Peer review of certificate holder performing compilation services.

South Dakota § 36-20B-31
JurisdictionSouth Dakota
Title 36PROFESSIONS AND OCCUPATIONS
Ch. 36-20APUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-31 (Peer review of certificate holder performing compilation services.) 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-31 (2026).

Text

Any certificate holder who performs compilation services for the public other than through a CPA firm shall undergo, no more frequently than once every three years, as a condition for renewal of a certificate, a peer review conducted in such manner as the board shall specify by rule, promulgated pursuant to chapter 1-26 . The review shall include verification that the certificate holder has met the competency requirements set out in professional standards for such services.

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Legislative History

SL 2002, ch 179, § 32.

Nearby Sections

15
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Bluebook (online)
South Dakota § 36-20B-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/36-20B-31.