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·Title 36 PROFESSIONS AND OCCUPATIONS·Ch. 1-26 PUBLIC ACCOUNTANTS

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 .

South Dakota § 36-20B-70 (Firm permit required for CPA licensed in another state to exercise practice privileges.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.