South Dakota CPA requirements

Wondering how to become a CPA in South Dakota? Your first step should always be to check the South Dakota CPA requirements, because the South Dakota Board of Accountancy will ultimately license you. This page serves as a resource for CPA requirements in South Dakota and is current as of August 2021. Always consult with South Dakota's Board of Accountancy for the most current information.

South Dakota CPA Exam requirements

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain South Dakota CPA Exam requirements, including: 

  • Must present themselves to be of good moral character.
  • Minimum education requirements, as detailed below.

Minimum education requirement

All CPA Exam candidates in South Dakota must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the South Dakota CPA Exam requirements, candidates are required to complete 150 semester hours of 225 quarter hours in various course subjects, including: 

  • 24 semester hours in accounting including elementary principles of accounting
  • At least one course in each of the following:
    • Intermediate or advanced accounting 
    • Auditing
    • Taxation
    • Cost accounting
  • 24 semester hours in business courses other than accounting

South Dakota CPA requirements - Licensure 

In order to earn a certified public accountant license in South Dakota, applicants must meet the following requirements.

Minimum experience requirement 

An applicant for initial issuance of a certificate under this chapter shall show that the applicant has acquired one year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax, or consulting skills, all of which were verified by a licensee, meeting requirements prescribed by the board, by rule promulgated pursuant to chapter 1-26.

Acceptable experience may be gained through employment in government, industry, academia, or public practice. Any person holding a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the requirements of this section.

Ethics exam

Applicant shall pass an examination covering the rules of ethics and professional conduct promulgated by the board pursuant to chapter 1-26. The examination may be part of the uniform CPA Examination or may be a separate examination.

South Dakota CPA requirements - Renewals

South Dakota CPAs must renew their license every three years. The cycle occurs July 1 - June 30 triennially.

South Dakota CPE requirements

Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete no less than 120 hours of CPE credits during the three-year renewal period.

Sources:

South Dakota eligibility requirements and fees

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