SDCL § 36-20B-32.1: Firms required to hold permit.

For the purposes of this chapter, the following firms are required to hold a permit:

(1) Any firm with an office in this state performing attest services as defined in § 36-20B-2;

(2) Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or

(3) Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1), (3) or (4) for a client who resides in this state or whose home office is located in this state.