As a joint project of the American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA), CPAmobility.org provides helpful, regularly updated information on state practice privilege requirements for CPAs, commonly referred to as "mobility" laws, for all 50 states and five U.S. jurisdictions.
South Dakota is a substantially equivalent state.
Mobility for Individuals
- A South Dakota certificate holder must maintain his or her license in good standing (active, inactive or retired) or relinquish the certificate to the Board.
- If you are a South Dakota certificate holder and do not live in South Dakota, yet maintain a certificate from the state you are residing in, you may relinquish your certificate to the Board.
Mobility for Individuals with an Out-of-State CPA License
- An individual holding an active license in a substantially equivalent jurisdiction (meaning the individual CPA qualifications are substantially equivalent to the requirements in South Dakota) may provide services in South Dakota or for South Dakota clients with no fee or notification to the Board.
- If the service being provided is any audit or other engagement to be performed in accordance with Statements on Auditing Standards (SAS), any examination of prospective financial information to be performed in accordance with Statements on Standards for Attestation Engagements (SSAE), or any engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB), then the individual must do so through an issued South Dakota firm permit and must be listed on the firm permit.
Mobility for Firms in South Dakota
- Firms performing attest services must have a firm permit.
- Firms that use the title CPAs, CPA firm, PAs or PA firm must have a firm permit.
- If your firm has a location in another state, that location must maintain a firm permit if the firm is performing audit work, examination of prospective financial information in accordance with SSAE, or performing an engagement in accordance with the auditing standards of PCAOB for clients that reside in South Dakota or have their home office in South Dakota.
Mobility for Firms Out-of-State
- If the firm is performing audit work, examination of prospective financial information in accordance with SSAE, or performing an engagement in accordance with the auditing standards of PCAOB for clients who reside in South Dakota or have their home office in South Dakota, a firm permit is required.
Consent to Jurisdiction
A CPA of another state exercising practice privileges in South Dakota and the firm which employs the CPA consents, as a condition to the grant of this privilege, to the following:
- The personal and subject matter jurisdiction and disciplinary authority of the South Dakota Board.
- Compliance with the provisions of the South Dakota Accountancy Law and the rules and regulations adopted by the Board.
- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in South Dakota individually and on behalf of the CPA firm.
- The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.
If you are going to another state and need to know what is required of you or your firm, visit www.CPAmobility.org to learn more.
If you are moving to another state or even to another address within South Dakota, please let us know by completing a Change in Contact Information Form. South Dakota Codified Law 36-20B-29 requires holders of certificates to notify the Board within 30 days of change of address or in employment.