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 and CPE requirements in South Dakota.
South Dakota CPA Exam Requirements
No matter your jurisdiction, earning your CPA license requires that you first pass the CPA Exam. To be eligible to sit for CPA Exam in South Dakota, you must:
- Must present themselves to be of good moral character.
- Fulfill the minimum education requirements:
- Bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting
- 150 semester hours (30 additional to the requirement for a bachelor's degree), including:
- 24 semester hours in 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 License Requirements
In order to a CPA in South Dakota, applicants must meet the following requirements in addition to passing the CPA Exam.
Minimum Experience Requirement
You must complete at least 2,000 hours of professional public accounting experience, supervised by a licensed CPA. You must complete this experience in no less than one calendar year and no more than three calendar years.
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
You must pass the AICPA ethics course with a score of at least 90%.
South Dakota CPA 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.
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