South Dakota § 47-13B-17 Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.

South Dakota Statutes

§ 47-13B-17 — Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.

South Dakota § 47-13B-17

Title 47CORPORATIONS

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

This text of South Dakota § 47-13B-17 (Professional obligations unchanged by incorporation--Personal responsibility for corporate acts in violation.) 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-17 (2026).

Text

Nothing in this chapter shall be deemed to diminish or change the obligation of each accountant employed by the corporation to conduct his practice in accordance with the rules and regulations of the South Dakota State Board of Accountancy or by the code of professional ethics of the American Institute of Certified Public Accountants; any accountant who by act or omission causes the corporation to act or fail to act in a way which violates such standards of professional conduct, including any provision of this chapter, shall be deemed personally responsible for such act or omission and shall be subject to discipline therefor.

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Nothing in this chapter shall be deemed to diminish or change the obligation of each accountant employed by the corporation to conduct his practice in accordance with the rules and regulations of the South Dakota State Board of Accountancy or by the code of professional ethics of the American Institute of Certified Public Accountants; any accountant who by act or omission causes the corporation to act or fail to act in a way which violates such standards of professional conduct, including any provision of this chapter, shall be deemed personally responsible for such act or omission and shall be subject to discipline therefor.