47-13B-1. Formation of corporations or limited liability companies authorized.Public accountants may form professional service corporations or limited liability companies for the practice of public accounting under the South Dakota Business Corporation Act as amended, or the South Dakota Limited Liability Act as amended, respectively, providing that such corporations and limited liability companies are organized and operated in accordance with the provisions of this chapter. Source: SL 1971, ch 260, §1; SL 1993, ch 344, §39Y.
South Dakota Legal Code