{"data":{"id":"us-sd/sdcl-36-20b-70","jurisdiction":"us-sd","citation":"SDCL § 36-20B-70","heading":"Firm permit required for CPA licensed in another state to exercise practice privileges.","body":"An individual who has been granted practice privileges under the provisions of § 36-20B-66 or 36-20B-67 who performs for any entity with its home office in this state any of the following services:\n(1) Any financial statement audit or other engagements to be performed in accordance with Statements on Auditing Standards (SAS);\n(2) Any examination of prospective financial information to be performed in accordance with Statements on Standards For Attestation Engagements (SSAE); or\n(3) Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards;\nshall do so only through a firm which has obtained a permit under the provisions of § 36-20B-32.","path":["TITLE 36. PROFESSIONS AND OCCUPATIONS","CHAPTER 36-20B. PUBLIC ACCOUNTANTS"],"source_url":"https://sdlegislature.gov/Statutes/36-20B-70","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"c4f67cfb2870e3b2ef5d7f061668c1dce8a6e4335b8cf3f5832979d7745f1dd2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-36-20b-69","next":"us-sd/sdcl-36-21a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}