South Dakota § 15-2-14.4 - Time for bringing action against licensed public accountant.
Full text of South Dakota South Dakota Codified Laws § 15-2-14.4 — Time for bringing action against licensed public accountant., with citation guidance and answers to common questions.
§ 15-2-14.4. Time for bringing action against licensed public accountant.
Any action against a licensed public accountant or the accountant's agent or employee, for malpractice, error, mistake, or omission, whether based on contract or tort, may be commenced only within three years after the alleged malpractice, error, mistake or omission has occurred unless the Department of Revenue or Internal Revenue Service conducts an audit, or issues a notice of intent to conduct an audit, in which case the action shall be commenced within four years. This section is prospective in application.
Source: SL 1987, ch 153; SL 1996, ch 141; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 15-2-14.4
What does South Dakota Codified Laws § 15-2-14.4 cover?
Section 15-2-14.4 ("Time for bringing action against licensed public accountant.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 15-2-14.4?
A common citation format is "South Dakota Codified Laws § 15-2-14.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 15-2-14.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.