Certificate. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction may apply for an Initial CPA Certificate in South Dakota.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal Certificate. An applicant having a valid unrevoked license to practice as a CPA from another jurisdiction may apply for a Reciprocal Certificate in South Dakota.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges. Effective July 1, 2009, practices privileges are available in South Dakota.

A CPA whose principal place of business is outside of South Dakota may provide services in South Dakota without providing notice or paying a fee if the individual (See SDCL 36-20B- 66 and SDCL 36-20B-67):

• Holds a valid active license in a substantially equivalent jurisdiction; OR
• Has individual CPA qualifications determined to be substantially equivalent to the CPA licensure requirements of South Dakota.
  • Individuals may send their credentials to the South Dakota Board for verification of substantial equivalency but are not required to do so.

    
    

Individuals who do not qualify for practice privileges must apply for a reciprocal license.

Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in South Dakota, and no notice or other submission shall be provided by the individual.

Consent to Jurisdiction

A CPA of another state exercising practice privileges in South Dakota and the firm which employs the CPA consents, as a condition to the grant of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of the South Dakota Board.
• Compliance with the provisions of the South Dakota Accountancy Law and the rules and regulations adopted by the Board.
• In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in South Dakota individually and on behalf of the CPA firm.
• The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.

  
  

Firm Registration Requirements May Apply

An individual exercising practice privileges may perform the following services for a client who resides in South Dakota or has its home office in South Dakota only if the firm has obtained a South Dakota firm permit (See SDCL 36-20B-70):

• Any audit or other engagements to be performed in accordance with SAS;
• Any examination of prospective financial information to be performed in accordance with SSAE; or
• Any engagement to be performed in accordance with PCAOB auditing standards.

A firm which does not have an office in South Dakota may perform compilations in accordance with SSARS that are the representation of management (owners) without undertaking to express any assurance on the statements and any review of a financial statements to be performed in accordance with SSARS for a client residing in or having a home office in South Dakota and may use the title CPAs, CPA firm, PAs, or PA firm without a South Dakota firm permit if:

• The firm meets the requirements for firm licensure in South Dakota; and
• The firm performs the services through an individual with practice privileges.

  
  

An out-of-state firm may perform other professional services while using the title CPA, PAs, CPA firm or PA firm without a firm permit issued by the South Dakota Board only if the firm:

• Performs the services through an individual with practice privileges in South Dakota; and
• May lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit to Practice Public Accountancy. Any firm or office thereof established or maintained for the practice of public accounting in the state of South Dakota must register with the South Dakota State Board.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in South Dakota who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the South Dakota Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.