South Dakota Codified Laws 36-20B-56. Public accountant–Restrictions on use of title and designations
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No person who does not hold a valid license may use or assume the title, public accountant, or the abbreviation, PA, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a public accountant.
No firm may provide attest services or assume or use the title, public accountants, or the abbreviation, PAs, or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is a PA firm unless:
Terms Used In South Dakota Codified Laws 36-20B-56
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(1) The firm holds a valid permit issued under this chapter; and
(2) Ownership of the firm is in accordance with this chapter and rules promulgated by the board in accordance with chapter 1-26.
Source: SL 2002, ch 179, § 57.