South Dakota Statutes
§ 47-13B-14 — Restrictions on corporate practice of accounting.
South Dakota § 47-13B-14
JurisdictionSouth Dakota
Title 47CORPORATIONS
Ch. 47-12PROFESSIONAL CORPORATIONS FOR THE PRACTICE OF PUBLIC ACCOUNTING
This text of South Dakota § 47-13B-14 (Restrictions on corporate practice of accounting.) 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 § 47-13B-14 (2026).
Text
Except as provided in this chapter, corporations shall not engage in the practice of accounting. Professional service corporations organized and operated in accordance with the provisions of this chapter shall not be deemed lay agencies within the meaning of the laws of this state and the rules and regulations of the South Dakota Board of Accountancy or the code of professional ethics of the American Institute of Certified Public Accountants.
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Legislative History
SL 1971, ch 260, § 4.
Nearby Sections
15
§ 47-1-1
Repealed§ 47-1-3
Repealed§ 47-10-1
Purposes of corporations.§ 47-10-10
Incorporators.§ 47-10-11
Directors--Number and term of office.§ 47-10-13
Accumulation of surplus--Use of surplus.§ 47-10-14
Persons authorized to hold common stock.§ 47-10-18
Nonstockholder members--Duty to lend.§ 47-10-2
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Bluebook (online)
South Dakota § 47-13B-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/47-13B-14.