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 § 36-20B-56

Title 36PROFESSIONS AND OCCUPATIONS

Ch. 1-26PUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-56 (Public accountant--Restrictions on use of title and designations.) 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-56 (2026).

Text

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 .

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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 .