|
Our Courses Accepted:
|
Yes
The South Dakota State Board of Public Accountancy does not
preapprove courses, nor do they register continuing education
providers.
|
|
Renewal Date:
|
|
Reporting Period:
|
7/1 to 6/30 over a rolling three year period
|
|
Required Hours:
|
120 hours every 3 years with a minimum of 20 hours per year.
|
|
Ethics Required:
|
|
Subject Breakdown:
|
|
Credit Limits:
|
No more than 24 hours of behavioral/motivational courses are
permitted in a 3-year renewal period for those engaged in public
accounting. An individual employed by a college or university may not
claim continuing education credit in excess of 20 hours during any
three-year renewal period for teaching courses. An individual may elect
to claim less than 20 hours for a course taught in one year and claim
the balance in subsequent years if the individual teaches the course in
each year the credit is claimed and the credit does not exceed the
number of hours allowed in subdivisions. Credit for authored published
materials is limited to 25% of total hours. Half credits are allowed after
the first hour.
|
|
Other State Policies:
|
Programs which contribute directly to the professional competence of a
CPA or PA in the practice of accountancy are eligible for CPE credit.
Personal development credits may be acceptable if they maintain or
improve a CPAs competence. The Board will accept courses approved
by NASBA's National Registry and Quality Assurance Service (QAS).
Other non-group programs which qualify as acceptable CPE programs,
as long as they meet the requirements, are: Independent-study
programs, self-study programs, service as an instructor, lecturer, or
discussion leader; published articles, books, or cpe programs.
|
|
Contact Info:
|
|
