S.D. Admin. R. 20:75:04:15

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

Section 20:75:04:15 - Documentation for continuing professional education credit

A CPA or PA must document the credit claimed with the following acceptable evidence of completion:

(1) For group, a certificate or other verification supplied by the CPE program sponsor;

(2) For self-study programs using a pilot test, a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of an examination;

(3) For self-study programs using the word count formula, a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course;

(4) For instruction credit, a certificate, program outline, or other verification supplied by the CPE program sponsor;

(5) For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received;

(6) For university or college noncredit courses, a certificate of attendance issued by a representative of the university or college;

(7) For published articles, books, or CPE programs:

(a) A copy of the publication, or in the case of a CPE program, course development documentation, that names the writer as author or contributor;

(b) A statement from the writer supporting the number of CPE hours claimed; and

(c) The name and contact information of the independent reviewer or publisher.

(8) For independent study programs a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course;

(9) For nano tearing program a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course.

S.D. Admin. R. 20:75:04:15

31 SDR 97, adopted December 17, 2004, effective 7/1/2005; 41 SDR 111, effective 1/19/2015; 45 SDR 084, effective 6/30/2019; 45 SDR 084, effective 7/1/2019

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

Law Implemented: SDCL 36-20B-27.