{"data":{"id":"us-sd/sdcl-58-43-9.1","jurisdiction":"us-sd","citation":"SDCL § 58-43-9.1","heading":"Disqualification of accountant.","body":"No person or firm may be recognized as a qualified independent certified public accountant if the person or firm:\n(1) Is not in conformity with the Code of Professional Ethics of the American Institute of CPA's and in all states in which the accountant is licensed to practice, or, for a Canadian or British company, that is not a chartered accountant; or\n(2) Has either directly or indirectly entered into an agreement of indemnity or release from liability with respect to the audit of the insurer.","path":["TITLE 58. INSURANCE","CHAPTER 58-43. INDEPENDENT AUDIT OF INSURERS"],"source_url":"https://sdlegislature.gov/Statutes/58-43-9.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"49d978a4fe9ae67dff756d93bc59450e9e657b97539bde9944d747d7eb6deee7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-43-9","next":"us-sd/sdcl-58-43-9.2"},"notice":"GroundRules: Original legal text. Not legal advice."}