South Dakota § 36-20B-55 Certified public accountant--Restrictions on use of title and designations.

South Dakota Statutes

§ 36-20B-55 — Certified public accountant--Restrictions on use of title and designations.

South Dakota·Title 36 PROFESSIONS AND OCCUPATIONS·Ch. 1-26 PUBLIC ACCOUNTANTS

A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may not use or assume the title, certified public accountant, the abbreviation, CPA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant. No firm may provide attest services or assume or use the title, certified public accountants, or the abbreviation, CPAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a CPA firm unless:

(1)The firm holds a valid permit issued under this chapter or is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3 ; and (2)

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A person who does not hold a valid certificate or has not been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 may not use or assume the title, certified public accountant, the abbreviation, CPA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant. No firm may provide attest services or assume or use the title, certified public accountants, or the abbreviation, CPAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a CPA firm unless: (1) The firm holds a valid permit issued under this chapter or is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3 ; and (2) Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26 , if applicable.

South Dakota § 36-20B-55 (Certified public accountant--Restrictions on use of title and designations.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.