36-20B-32.2. Out-of-state firms performing services for in-state clients.A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:(1)The firm has the qualifications described in §§36-20B-33 and 36-20B-36; and(2)The firm performs the services through an individual with practice privileges under the provisions of §36-20B-66 or 36-20B-67. Source: SL 2009, ch 185, §6.
South Dakota Legal Code