36-20B-32.1. Firms required to hold permit.For the purposes of this chapter, the following firms are required to hold a permit:(1)Any firm with an office in this state performing attest services as defined in §36-20B-2;(2)Any firm with an office in this state that uses the title CPAs, CPA firm, PAs, or PA firm; or(3)Any firm that does not have an office in this state but performs attest services described in subdivisions 36-20B-2(1), (3) or (4) for a client who resides in this state or whose home office is located in this state. Source: SL 2009, ch 185, §5.
South Dakota Legal Code