{"data":{"id":"us-sd/sdcl-36-20b-60","jurisdiction":"us-sd","citation":"SDCL § 36-20B-60","heading":"Attest services to be performed through business holding valid permit.","body":"No holder of a certificate issued under this chapter or a registration issued under this chapter may perform attest services through any business form that does not hold a valid permit issued under this chapter. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties as such.","path":["TITLE 36. PROFESSIONS AND OCCUPATIONS","CHAPTER 36-20B. PUBLIC ACCOUNTANTS"],"source_url":"https://sdlegislature.gov/Statutes/36-20B-60","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"5fbfe12c37bc310e6940d258fe0cf1eb6078909ea17d214fed9addc0491abf07","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-59","next":"us-sd/sdcl-36-20b-61"},"notice":"GroundRules: Original legal text. Not legal advice."}