SDCL § 58-43-9.4: Services which do not disqualify accountant--Audit committee preapproval.

A qualified independent certified public accountant who performs the audit may engage in other nonaudit services, including tax services, that are not described in or that do not conflict with the provisions of § 58-43-9.2, only if the activity is approved in advance by the audit committee, in accordance with the provisions of § 58-43-9.5.