South Dakota Statutes
§ 36-20B-61 — Compilation report to be issued through business holding valid permit--Exceptions.
No individual licensee may issue a report in standard form upon a compilation of financial information through any form of business that does not hold a valid permit issued under this chapter unless the report discloses the name of the business through which the individual is issuing the report, and the individual:
(1)Signs the compilation report identifying the individual as a CPA or PA;
(2)Meets the competency requirement provided in applicable standards; and (3) Undergoes no less frequently than once every three years, a peer review conducted in such manner as the board shall, by rule promulgate in accordance with chapter 1-26 , specify. Such review shall include verification that the individual has met the competency requirements set out in professional standards for such se
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 36-20B-61 (Compilation report to be issued through business holding valid permit--Exceptions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2002, ch 179, § 62.
Nearby Sections
15
§ 36-10-17.1
Physical Therapist Licensure Compact.§ 36-10-18
Definitions.§ 36-10-18.1
Practice of physical therapy--Description.§ 36-10-18.2
§ 36-10-18.2§ 36-10-18.3
State Board of Physical Therapy--Creation.§ 36-10-18.4
State Board of Physical Therapy--Membership.§ 36-10-18.5
State Board of Physical Therapy--Terms--Vacancy.§ 36-10-18.6
State Board of Physical Therapy--Member removal.§ 36-10-19
§ 36-10-19