{"data":{"id":"us-sd/sdcl-36-20b-32.2","jurisdiction":"us-sd","citation":"SDCL § 36-20B-32.2","heading":"Out-of-state firms performing services for in-state clients.","body":"A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:\n(1) The firm has the qualifications described in §§ 36-20B-33 and 36-20B-36; and\n(2) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67.","path":["TITLE 36. PROFESSIONS AND OCCUPATIONS","CHAPTER 36-20B. PUBLIC ACCOUNTANTS"],"source_url":"https://sdlegislature.gov/Statutes/36-20B-32.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"9f4cfd343c41e54d917967bb20c2f39e49f8679e7aa80718dab09a2727a3f3fb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-32.1","next":"us-sd/sdcl-36-20b-32.3"},"notice":"GroundRules: Original legal text. Not legal advice."}