S.D. Codified Laws § 36-20B-31
Current through the 2024 Legislative Session
Any certificate holder who performs compilation services for the public other than through a CPA firm shall undergo, no more frequently than once every three years, as a condition for renewal of a certificate, a peer review conducted in such manner as the board shall specify by rule, promulgated pursuant to chapter 1-26. The review shall include verification that the certificate holder has met the competency requirements set out in professional standards for such services.
SDCL 36-20B-31