Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
South Dakota Board of Accountancy licenses CPAs in South Dakota. Its rules and forms are the authority for everything on this page.
South Dakota CPAs with an active certificate complete 120 CPE hours in each rolling three-year period, with at least 20 hours each year. There is no ethics CPE requirement.
Sources: sdlegislature.gov/api/Statutes/36-20B-27.html, dlr.sd.gov/accountancy/faq.aspx, sdlegislature.gov/api/Rules/20:75:04:10.html, sdlegislature.gov/api/Rules/20:75:04:09.html, nasbaregistry.org/cpe-requirements/south-dakota
South Dakota CPA certificates are issued and renewed for one year. Renewals are due August 1.
Sources: sdlegislature.gov/api/Statutes/36-20B-23.html, sdlegislature.gov/api/Rules/20:75:03:03.html, sdlegislature.gov/api/Rules/20:75:03:12.html
South Dakota requires a bachelor's or graduate degree with an accounting concentration to sit for the exam. 2026 amendments to the statute (SL 2026, ch 160) and Board rules effective July 1, 2026 set three licensure routes, none requiring 150 hours.
Sources: sdlegislature.gov/api/Statutes/36-20B-15.html, sdlegislature.gov/api/Statutes/36-20B-21.html, sdlegislature.gov/api/Rules/20:75:02:04.html, sdlegislature.gov/api/Rules/20:75:03:04.html, sdlegislature.gov/api/Rules/20:75:03:05.html, dlr.sd.gov/accountancy/cpa_exam.aspx, dlr.sd.gov/accountancy/faq.aspx
South Dakota CPAs with an active certificate complete 120 CPE hours in each rolling three-year period, with at least 20 hours each year. There is no ethics CPE requirement. South Dakota sets no ethics CPE hours. The Board can grant one 90-day administrative extension; later extensions need good cause, such as a personal emergency (ARSD 20:75:04:10). Inactive certificate holders are exempt from the CPE requirement (SDCL 36-20B-27).
The reporting year runs July 1 to June 30 and hours are reported at annual renewal. At each June 30 the current year plus the previous two years must total at least 120 hours. Behavioral or motivational courses count for no more than 24 hours in a three-year period.
South Dakota CPA certificates are issued and renewed for one year. Renewals are due August 1. Annual (SDCL 36-20B-23). August 1, by 11:59 p.m. Central Time for online renewals. A renewal is late if the CPE requirement is not met by then, unless an extension was granted. Renewal is $100. Late renewal adds $100, charged for each year the certificate was expired (ARSD 20:75:03:03).
A bachelor's or graduate degree from an accredited institution, earned or due within 100 days after the exam, with an accounting concentration: 24 semester hours of accounting beyond elementary principles (with at least one course each in intermediate or advanced accounting, auditing, taxation and cost accounting) and 24 semester hours of non-accounting business courses. 150 hours is not required. A bachelor's degree plus 30 more semester hours shortens the experience requirement to one year.
Graduate degree: one year. Bachelor's plus 30 additional semester hours: one year. Bachelor's degree only: two years. One year means at least 2,000 hours over one to three years; two years means at least 4,000 hours over two to six years. A licensee verifies the experience. CPAs who sign attest reports also need 375 hours of audit, review or compilation work within the prior ten years.
Applicants pass an ethics examination with a score of at least 90 percent (SDCL 36-20B-16, ARSD 20:75:03:05). The Board FAQ names the AICPA ethics exam, to be passed within 90 days of completing experience.
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