{"data":{"id":"us-sd/sdcl-36-20b-32.3","jurisdiction":"us-sd","citation":"SDCL § 36-20B-32.3","heading":"Out-of-state firms performing other in-state services.","body":"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:\n(1) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67; and\n(2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.","path":["TITLE 36. PROFESSIONS AND OCCUPATIONS","CHAPTER 36-20B. PUBLIC ACCOUNTANTS"],"source_url":"https://sdlegislature.gov/Statutes/36-20B-32.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"41e20d02ee51b94a883794c302af7b3700dad490c5f68f4e6a56c08cf512d3a0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-32.2","next":"us-sd/sdcl-36-20b-33"},"notice":"GroundRules: Original legal text. Not legal advice."}