South Dakota § 36-20B-70 - Firm permit required for CPA licensed in another state to exercise practice privileges.
Full text of South Dakota South Dakota Codified Laws § 36-20B-70 — Firm permit required for CPA licensed in another state to exercise practice privileges., with citation guidance and answers to common questions.
§ 36-20B-70. Firm permit required for CPA licensed in another state to exercise practice privileges.
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);
(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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 36-20B-70
What does South Dakota Codified Laws § 36-20B-70 cover?
Section 36-20B-70 ("Firm permit required for CPA licensed in another state to exercise practice privileges.") 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-70?
A common citation format is "South Dakota Codified Laws § 36-20B-70" (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-70 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.