South Dakota Statutes

§ 36-20B-32.1 — Firms required to hold permit.

South Dakota § 36-20B-32.1
JurisdictionSouth Dakota
Title 36PROFESSIONS AND OCCUPATIONS
Ch. 36-20APUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-32.1 (Firms required to hold permit.) 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-32.1 (2026).

Text

For the purposes of this chapter, the following firms are required to hold a permit:

(1)Any firm with an office in this state performing attest services as defined in § 36-20B-2 ;
(2)Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or (3) Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1), (3) or (4) for a client who resides in this state or whose home office is located in this state.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 2009, ch 185, § 5.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 36-20B-32.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/36-20B-32.1.