South Dakota § 36-20B-57 - Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.
Full text of South Dakota South Dakota Codified Laws § 36-20B-57 — Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language., with citation guidance and answers to common questions.
§ 36-20B-57. Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.
No person or firm, not holding a valid certificate, permit, or registration issued under this chapter, may assume or use the title, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, accredited accountant, or any other title or designation likely to be confused with the titles, certified public accountant or public accountant, or use any of the abbreviations CA, LA, RA, AA, or similar abbreviation likely to be confused with the abbreviations, CPA or PA. However, the provisions of this section do not apply to any individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 or to any firm which is exempt from the permit requirements pursuant to § 36-20B-32.2 or 36-20B-32.3. The title, Enrolled Agent or EA may only be used by individuals so designated by the Internal Revenue Service.
No nonlicensee, except an individual granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67, may use language in any statement relating to the financial affairs of a person or entity which is conventionally used by licensees in reports on financial statements.
Source: SL 2002, ch 179, § 58; SL 2009, ch 185, § 21.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 36-20B-57
What does South Dakota Codified Laws § 36-20B-57 cover?
Section 36-20B-57 ("Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language.") 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 § 36-20B-57?
A common citation format is "South Dakota Codified Laws § 36-20B-57" (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 § 36-20B-57 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.