South Dakota Statutes
§ 58-43-15 — Accountant's action upon awareness of new facts subsequent to filing audited report.
South Dakota § 58-43-15
This text of South Dakota § 58-43-15 (Accountant's action upon awareness of new facts subsequent to filing audited report.) 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 § 58-43-15 (2026).
Text
If the accountant, subsequent to the date of the audited financial report filed pursuant to this chapter becomes aware of facts which might affect his report, the accountant shall take the action prescribed in volume 1, section AU 561 of the professional standards of the American Institute of Certified Public Accountants.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1992, ch 357, § 15.
Nearby Sections
15
§ 58-1-1
Citation of title.§ 58-1-11
General saving clause.§ 58-1-13
Severability of provisions.§ 58-1-14
Notice of nonrenewal of policy must be mailed sixty days prior to renewal date--Exceptions.§ 58-1-14.1
Notice of refusal to renew--Thirty§ 58-1-16.1
Applicability of §§ 58-1-18
Repealed by SL 2012, ch 252, § 30.§ 58-1-2
Definition of terms.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 58-43-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/58-43-15.