South Dakota § 36-20B-59 - Chapter not applicable to certain persons holding foreign certifications or designations.
Full text of South Dakota South Dakota Codified Laws § 36-20B-59 — Chapter not applicable to certain persons holding foreign certifications or designations., with citation guidance and answers to common questions.
§ 36-20B-59. Chapter not applicable to certain persons holding foreign certifications or designations.
The provisions of this chapter do not apply to any person or firm holding a certification, designation, degree, or license granted in a foreign country entitling the holder thereof to engage in the practice of public accountancy or its equivalent in such country, whose activities in this state are limited to the provision of professional services to persons or firms who are residents of, governments of, or business entities of, the country in which the person holds such entitlement, who performs no attest or compilation services and who issues no reports with respect to the financial statements of any other persons, firms, or governmental units in this state, and who does not use in this state any title or designation other than the one under which the person practices in such country, followed by a translation of such title or designation into the English language, if it is in a different language, and by the name of such country.
However, it is not a violation of this chapter for a firm which does not hold a valid permit under § 36-20B-32 and which does not have an office in this state to provide its professional services in this state if the firm complies with the requirements pursuant to § 36-20B-32.2 or 36-20B-32.3, whichever is applicable.
Source: SL 2002, ch 179, § 60; SL 2009, ch 185, § 23.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 36-20B-59
What does South Dakota Codified Laws § 36-20B-59 cover?
Section 36-20B-59 ("Chapter not applicable to certain persons holding foreign certifications or designations.") 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-59?
A common citation format is "South Dakota Codified Laws § 36-20B-59" (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-59 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.