{"data":{"id":"us-sd/sdcl-36-20b-32.1","jurisdiction":"us-sd","citation":"SDCL § 36-20B-32.1","heading":"Firms required to hold permit.","body":"For the purposes of this chapter, the following firms are required to hold a permit:\n(1) Any firm with an office in this state performing attest services as defined in § 36-20B-2;\n(2) Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or\n(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.","path":["TITLE 36. PROFESSIONS AND OCCUPATIONS","CHAPTER 36-20B. PUBLIC ACCOUNTANTS"],"source_url":"https://sdlegislature.gov/Statutes/36-20B-32.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"de0ad5304f967efda9780d480975b2014c98a6af7554abfec239ebce005103c0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-32","next":"us-sd/sdcl-36-20b-32.2"},"notice":"GroundRules: Original legal text. Not legal advice."}