SDCL § 36-20B-32.3: Out-of-state firms performing other in-state services.

A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:

(1) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67; and

(2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.