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20:75:03:16Registration of a retired certificate -- Fees.

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

A holder of a South Dakota certificate who no longer practices any form of accounting governed under SDCL chapter 36-20B may register the certificate under a retired status. To be eligible for registration under the retired status, a certificate holder must be at least fifty-five years of age, shall sign an affidavit attesting to the certificate holder's retired status, and shall pay an annual fee of twenty dollars. An application for renewal of a retired certificate must be received by the board by August first, postmarked by August first, or, if completed on the internet, submitted on or before 11:59 p.m. Central Time on August first. Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted.

Source: 29 SDR 16, effective August 14, 2002; 35 SDR 305, effective July 1, 2009; 51 SDR 141, effective July 1, 2025.

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