South Dakota § 58-43-9.1 Disqualification of accountant.

South Dakota Statutes

§ 58-43-9.1 — Disqualification of accountant.

South Dakota § 58-43-9.1

Title 58INSURANCE

Ch. 58-43INDEPENDENT AUDIT OF INSURERS

This text of South Dakota § 58-43-9.1 (Disqualification of accountant.) 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 § 58-43-9.1 (2026).

Text

No person or firm may be recognized as a qualified independent certified public accountant if the person or firm:

(1)Is not in conformity with the Code of Professional Ethics of the American Institute of CPA's and in all states in which the accountant is licensed to practice, or, for a Canadian or British company, that is not a chartered accountant; or (2) Has either directly or indirectly entered into an agreement of indemnity or release from liability with respect to the audit of the insurer.

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No person or firm may be recognized as a qualified independent certified public accountant if the person or firm: (1) Is not in conformity with the Code of Professional Ethics of the American Institute of CPA's and in all states in which the accountant is licensed to practice, or, for a Canadian or British company, that is not a chartered accountant; or (2) Has either directly or indirectly entered into an agreement of indemnity or release from liability with respect to the audit of the insurer.