South Dakota CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours with a major in accounting which must include:
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 and cost accounting

24 semester hours in business courses other than accounting

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, attest, 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.

Renewals
Every 3 years.

CPE
120 hours of CPE per three-year renewal period

Other requirements
Must be of good moral character.

Sources:

Education, fees

Moral character

Education

Ethics

Experience

CPE, renewals