South Dakota § 36-20B-56 Public accountant--Restrictions on use of title and designations.

South Dakota Statutes

§ 36-20B-56 — Public accountant--Restrictions on use of title and designations.

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

No person who does not hold a valid license may use or assume the title, public accountant, or the abbreviation, PA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a public accountant. No firm may provide attest services or assume or use the title, public accountants, or the abbreviation, PAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a PA firm unless:

(1)The firm holds a valid permit issued under this chapter; and (2) Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26 .

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

No person who does not hold a valid license may use or assume the title, public accountant, or the abbreviation, PA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a public accountant. No firm may provide attest services or assume or use the title, public accountants, or the abbreviation, PAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a PA firm unless: (1) The firm holds a valid permit issued under this chapter; and (2) Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26 .

South Dakota § 36-20B-56 (Public accountant--Restrictions on use of title and designations.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.