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§ 36-20B-61 Compilation report to be issued through business holding valid permit--Exceptions.

SD Codified L § 36-20B-61 (2019) (N/A)
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36-20B-61. Compilation report to be issued through business holding valid permit--Exceptions. 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:

(1) Signs the compilation report identifying the individual as a CPA or PA;

(2) Meets the competency requirement provided in applicable standards; and

(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.Source: SL 2002, ch 179, § 62.

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§ 36-20B-60 Attest services to be performed through business holding valid permit.
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§ 36-20B-62 Attorney's records, documents customarily prepared in law practice not affected.