{"data":{"id":"us-sd/sdcl-36-20b-61","jurisdiction":"us-sd","citation":"SDCL § 36-20B-61","heading":"Compilation report to be issued through business holding valid permit--Exceptions.","body":"No individual licensee may issue a report in standard form upon a compilation of financial information through any form of business that does not hold a valid permit issued under this chapter unless the report discloses the name of the business through which the individual is issuing the report, and the individual:\n(1) Signs the compilation report identifying the individual as a CPA or PA;\n(2) Meets the competency requirement provided in applicable standards; and\n(3) Undergoes no less frequently than once every three years, a peer review conducted in such manner as the board shall, by rule promulgate in accordance with chapter 1-26, specify. Such review shall include verification that the individual 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-61","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"8525f3b2ba67623bd573061691e1096354e4b1e46771eab2a41dc4dc78a3d59f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-60","next":"us-sd/sdcl-36-20b-62"},"notice":"GroundRules: Original legal text. Not legal advice."}