South Dakota CPE Requirements
/The South Dakota Board of Accountancy CPE requirements are noted below.
What is the South Dakota License Renewal Deadline?
Related Courses
Annually, by July 31
What is the South Dakota CPE Reporting Period?
Every three years, from July 1 to June 30
What are the South Dakota CPE Requirements?
120 hours are required every three years.
A minimum of 20 hours is required per year.
No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.
Up to 50% of the CPE requirement can come from the preparation of published articles and books.
The credit for service as a lecturer is divided into preparation and presentation time. Preparation time is capped at twice the credit granted to class participants.
What is the South Dakota Ethics Requirement?
None
What Areas of Study Are Allowed for South Dakota CPAs?
A program must be a learning activity that contributes directly to the professional competence of a CPA or PA in the practice of accountancy. Acceptable CPE encompasses programs contributing to the development and maintenance of both technical and nontechnical professional skills. A program that promotes professional competence in the practice of accountancy is defined as one that refers to the process, methods, or principles of accounting or directly relates to the CPA's employment and is above the level of the CPA's current knowledge. Acceptable subjects include accounting, assurance/auditing, consulting services, specialized knowledge and applications, management, taxation, and ethics. Other subjects, including personal development, may be acceptable if they maintain or improve the CPA's and PA's competence.
Allowable South Dakota Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
South Dakota CPE Reciprocity
The continuing professional education requirement of a nonresident individual certificate holder is considered met if the individual meets the continuing professional education requirement for renewal of a certificate or license in the state in which the individual's principal place of business is located.
South Dakota CPE Rule Reference
Section 20:75:04
South Dakota Board of Accountancy Address
301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605-367-5770
www.accountancy.sd.gov