S.D. Codified Laws § 47-13B-14

Current with legislation signed by the governor on or before 3/6/2024
Section 47-13B-14 - Restrictions on corporate practice of accounting

Except as provided in this chapter, corporations shall not engage in the practice of accounting. Professional service corporations organized and operated in accordance with the provisions of this chapter shall not be deemed lay agencies within the meaning of the laws of this state and the rules and regulations of the South Dakota Board of Accountancy or the code of professional ethics of the American Institute of Certified Public Accountants.

SDCL 47-13B-14

SL 1971, ch 260, § 4.