20:75:05:14Form of practice.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
A licensee may practice public accountancy only in a proprietorship, a partnership, a limited liability company, a limited liability partnership, or a professional corporation. A limited liability company, limited liability partnership, or professional corporation must denote its form of practice on the firm's letterhead.
Source: 29 SDR 16, effective August 14, 2002.