South Dakota § 36-20B-66 - CPA licensed in other state--Privilege to practice--Requirements.
Full text of South Dakota South Dakota Codified Laws § 36-20B-66 — CPA licensed in other state--Privilege to practice--Requirements., with citation guidance and answers to common questions.
§ 36-20B-66. CPA licensed in other state--Privilege to practice--Requirements.
An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant from any state, has all the privileges of a licensee under this chapter, without the need to obtain a certificate or permit under this chapter, provided that the individual has passed the uniform certified public accountant examination, and has obtained:
(1) A bachelor's degree in accounting, or in a course of study that the board has determined to be comparable to an accounting degree, and has completed:
(a) Two years of experience in accountancy, as described in § 36-20B-21; or
(b) One year of experience in accountancy, as described in § 36-20B-21, and thirty semester credit hours at an accredited institution of higher education, in addition to the number of hours required to obtain the applicant's bachelor's degree; or
(2) A graduate degree in accounting, or in a course of study which the board has determined to be comparable to an accounting degree, and completed at least one year of experience in accountancy, as described in § 36-20B-21.
Notwithstanding any other provision of law, an individual who offers or renders professional services under this section, whether in person, or by mail, telephone, or electronic means, must be granted practice privileges in this state, and no notice, fee, or other submission is required of the individual. The individual is subject to the requirements of § 36-20B-68.
Source: SL 2002, ch 179, § 67; SL 2009, ch 185, § 24; SL 2026, ch 160, § 9.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 36-20B-66
What does South Dakota Codified Laws § 36-20B-66 cover?
Section 36-20B-66 ("CPA licensed in other state--Privilege to practice--Requirements.") 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-66?
A common citation format is "South Dakota Codified Laws § 36-20B-66" (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-66 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.