South Dakota Statutes

§ 36-20B-32.2 — Out-of-state firms performing services for in-state clients.

South Dakota § 36-20B-32.2
JurisdictionSouth Dakota
Title 36PROFESSIONS AND OCCUPATIONS
Ch. 36-20APUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-32.2 (Out-of-state firms performing services for in-state clients.) 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-32.2 (2026).

Text

A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:

(1)The firm has the qualifications described in §§ 36-20B-33 and 36-20B-36 ; and (2) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 .

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Legislative History

SL 2009, ch 185, § 6.

Nearby Sections

15
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Bluebook (online)
South Dakota § 36-20B-32.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/36-20B-32.2.