South Dakota Statutes

§ 36-20B-32.3 — Out-of-state firms performing other in-state services.

South Dakota § 36-20B-32.3
JurisdictionSouth Dakota
Title 36PROFESSIONS AND OCCUPATIONS
Ch. 36-20APUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-32.3 (Out-of-state firms performing other in-state 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-32.3 (2026).

Text

A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1 (3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:

(1)The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 ; and (2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.

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Legislative History

SL 2009, ch 185, § 7.

Nearby Sections

15
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Bluebook (online)
South Dakota § 36-20B-32.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/36-20B-32.3.