{"data":{"id":"us-sd/sdcl-36-20b-31","jurisdiction":"us-sd","citation":"SDCL § 36-20B-31","heading":"Peer review of certificate holder performing compilation services.","body":"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.","path":["TITLE 36. PROFESSIONS AND OCCUPATIONS","CHAPTER 36-20B. PUBLIC ACCOUNTANTS"],"source_url":"https://sdlegislature.gov/Statutes/36-20B-31","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"7becb0da6fe96ab6d19e132ccfb0f76f255aec88c30f81534590fe0898fbe85b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-30","next":"us-sd/sdcl-36-20b-32"},"notice":"GroundRules: Original legal text. Not legal advice."}