S.D. Codified Laws § 58-43-15
Current through the 2024 Legislative Session
If the accountant, subsequent to the date of the audited financial report filed pursuant to this chapter becomes aware of facts which might affect his report, the accountant shall take the action prescribed in volume 1, section AU 561 of the professional standards of the American Institute of Certified Public Accountants.
SDCL 58-43-15