South Dakota § 36-20B-66 CPA licensed in state with substantially equivalent requirements--Privileges.

South Dakota Statutes

§ 36-20B-66 — CPA licensed in state with substantially equivalent requirements--Privileges.

South Dakota § 36-20B-66

Title 36PROFESSIONS AND OCCUPATIONS

Ch. 1-26PUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-66 (CPA licensed in state with substantially equivalent requirements--Privileges.) 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-66 (2026).

Text

An individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant from any state which the board has verified to be in substantial equivalence with the CPA licensure requirements of this chapter is presumed to have qualifications substantially equivalent to requirements of this state and shall have all the privileges of certificate holders and licensees of this chapter without the need to obtain a certificate or permit under this chapter. Notwithstanding any other provision of law, an individual who offers or renders professional services under this section, whether in person, or by mail, telephone, or electronic means, shall be granted practice privileges in this state, and no notice, fee, or other submission is 

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An individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant from any state which the board has verified to be in substantial equivalence with the CPA licensure requirements of this chapter is presumed to have qualifications substantially equivalent to requirements of this state and shall have all the privileges of certificate holders and licensees of this chapter without the need to obtain a certificate or permit under this chapter. Notwithstanding any other provision of law, an individual who offers or renders professional services under this section, whether in person, or by mail, telephone, or electronic means, shall be granted practice privileges in this state, and no notice, fee, or other submission is required of the individual. However, the individual shall be subject to the requirements of § 36-20B-68 .