S.D. Admin. R. 20:75:04:14

Current through Register Vol. 50, page 159, June 17, 2024

Section 20:75:04:14 - Documentation required by CPA or PA

A CPA or PA engaged in sponsored learning activities may claim credit only for activities through which the CPA's or PA's competencies were maintained or improved. A CPA or PA who participates in part of a program may claim credit only for the portion attended or completed.

The following documentation of a CPA's or PA's participation in sponsored learning activities should be retained by the CPA or PA for four years:

(1) Name and address of continuing education program sponsor;

(2) Title and description of content;

(3) Dates of program;

(4) Location of program; and

(5) Number of credits.

Any CPA or PA claiming continuing professional education provided by informal organizations must maintain documentation as required by §§ 20:75:04:19 and 20:75:04:20.

S.D. Admin. R. 20:75:04:14

31 SDR 97, adopted December 17, 2004, effective 7/1/2005.

General Authority: SDCL 36-20B-12(3).

Law Implemented: SDCL 36-20B-27.