South Dakota Statutes
§ 36-20B-61 — Compilation report to be issued through business holding valid permit--Exceptions.
South Dakota § 36-20B-61
This text of South Dakota § 36-20B-61 (Compilation report to be issued through business holding valid permit--Exceptions.) 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-61 (2026).
Text
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
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
§ 36-10-19Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 36-20B-61, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/36-20B-61.