South Dakota § 47-13B-16 Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.

South Dakota Statutes

§ 47-13B-16 — Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.

South Dakota § 47-13B-16

Title 47CORPORATIONS

Ch. 47-12PROFESSIONAL CORPORATIONS FOR THE PRACTICE OF PUBLIC ACCOUNTING

This text of South Dakota § 47-13B-16 (Corporation held to professional standards of conduct--Violation as ground for suspension or revocation of professional certificate.) 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-16 (2026).

Text

The corporation shall do nothing which if done by an accountant employed by it would violate the standards of professional conduct established for such accountant pursuant to law, including rules of the South Dakota State Board of Accountancy. The corporation shall at all times comply with the standards of professional conduct established by the South Dakota State Board of Accountancy and the provisions of this chapter and the American Institute of Certified Public Accountants. Any violation of this chapter by the corporation shall be grounds for the South Dakota State Board of Accountancy to suspend or revoke or refuse to renew the license or certificate of any of its members' right to practice accountancy.

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The corporation shall do nothing which if done by an accountant employed by it would violate the standards of professional conduct established for such accountant pursuant to law, including rules of the South Dakota State Board of Accountancy. The corporation shall at all times comply with the standards of professional conduct established by the South Dakota State Board of Accountancy and the provisions of this chapter and the American Institute of Certified Public Accountants. Any violation of this chapter by the corporation shall be grounds for the South Dakota State Board of Accountancy to suspend or revoke or refuse to renew the license or certificate of any of its members' right to practice accountancy.