South Dakota § 36-20B-70 Firm permit required for CPA licensed in another state to exercise practice privileges.

South Dakota Statutes

§ 36-20B-70 — Firm permit required for CPA licensed in another state to exercise practice privileges.

South Dakota § 36-20B-70

Title 36PROFESSIONS AND OCCUPATIONS

Ch. 1-26PUBLIC ACCOUNTANTS

This text of South Dakota § 36-20B-70 (Firm permit required for CPA licensed in another state to exercise practice 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-70 (2026).

Text

An individual who has been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services:

(1)Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);

(2)Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or (3) Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards; shall do so only through a firm which has obtained a permit under the provisions of § 36-20B-32 .

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An individual who has been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services: (1) Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS); (2) Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or (3) Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards; shall do so only through a firm which has obtained a permit under the provisions of § 36-20B-32 .