South Dakota Codified Laws 36-20B-70. Firm permit required for CPA licensed in another state to exercise practice privileges
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An individual who has been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services:
(1) Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);
Terms Used In South Dakota Codified Laws 36-20B-70
- Oversight: Committee review of the activities of a Federal agency or program.
(2) Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or
(3) Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards;
shall do so only through a firm which has obtained a permit under the provisions of § 36-20B-32.
Source: SL 2009, ch 185, § 27.