South Dakota CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? Yes
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • 24 semester hours in accounting at the grad or undergrad level and
  • 24 semester hours in general business
  • May sit for exam 100 days before graduation


Baccalaureate with 150 semester hours.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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South Dakota CPA Exam Requirements exam fees

Initial Application Fee: $0
Audit: $223.45
Financial: $223.45
Regulation: $223.45
Business: $223.45
Total: $893.80

Special Fees: Exam Fees include a $30.00 application fee for each section taken

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South Dakota CPA Exam Requirements state board contacts

South Dakota Board of Accountancy
301 East 14th Street, Suite 200
Sioux Falls, SD 57104

Phone: 605-367-5770
Fax: 605-367-5773

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South Dakota CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in South Dakota, follow these steps: You will need:

    1. A Bachelor’s degree, or higher, conferred by an accredited college or university acceptable to the State Board, and

    2. 150 hours of college credit, and

    3. A major in Accounting*, or 24 hours of accounting, to include principles and at least one course in intermediate or advanced accounting, auditing, taxation and cost accounting, and

    4. 24 hours of other business courses at the undergraduate or graduate level.

    *NOTE: The State Board will determine the substantial equivalent of a major in Accounting.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit an original application for review of educational requirements to the South Dakota Board of Accountancy using the link provided in the Becker website. The State Board will collect fees of $893.80, which includes a $30 application per part and exam fees. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the South Dakota Board of Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for twelve months; however, since every third month is non-testing, the NTS covers eight testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Rapid City, Sioux Falls, or any other Prometric location that is convenient to you.