# S.D. Codified Laws § 58-43-9: Qualifications of accountant

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9

## Section

- **Citation:** S.D. Codified Laws § 58-43-9
- **Heading:** Qualifications of accountant
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 58 / Chapter 43 / Section 58-43-9

## Text

An accountant shall be recognized as qualified as long as the accountant conforms to the standards of the profession, as contained in the Code of Professional Ethics of the American Institute of Certified Public Accountants and the requirements of chapter 36-20B and rules promulgated pursuant to that chapter.

Source: SL 1992, ch 357, § 9; SL 2007, ch 294, § 2.

## Nearby sections

- [S.D. Codified Laws § 58-43-1 Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-1.md)
- [S.D. Codified Laws § 58-43-2 Annual audit required--Filing audited financial report--Extension of filing date--Audit committee](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-2.md)
- [S.D. Codified Laws § 58-43-3 Foreign or alien insurers--Exemption](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-3.md)
- [S.D. Codified Laws § 58-43-4 Annual audited financial report--Contents](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-4.md)
- [S.D. Codified Laws § 58-43-5 Financial statements](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-5.md)
- [S.D. Codified Laws § 58-43-5.1 Examination of financial statements by accountant](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-5.1.md)
- [S.D. Codified Laws § 58-43-6 Registration of retained accountant--Letter of acknowledgment from accountant](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-6.md)
- [S.D. Codified Laws § 58-43-7 Notification of dismissal or resignation of insurer's accountant--Reporting disagreements](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-7.md)
- [S.D. Codified Laws § 58-43-8 Explanation of disagreements between insurer and accountant--Letters from both insurer and accountant to director](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-8.md)
- [S.D. Codified Laws § 58-43-9 Qualifications of accountant](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9.md)
- [S.D. Codified Laws § 58-43-9.1 Disqualification of accountant](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9.1.md)
- [S.D. Codified Laws § 58-43-9.2 Disqualification of accountant for services provided contemporaneously with audit](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9.2.md)
- [S.D. Codified Laws § 58-43-9.3 Exemption from disqualification provisions of §58-43-9.2](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9.3.md)
- [S.D. Codified Laws § 58-43-9.4 Services which do not disqualify accountant--Audit committee preapproval](https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9.4.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T58_C43_S58-43-9. Check the current official text before relying on it. Not legal advice.