58-43-15. Accountant's action upon awareness of new facts subsequent to filing audited report.If the accountant, subsequent to the date of the audited financial report filed pursuant to this chapter becomes aware of facts which might affect his report, the accountant shall take the action prescribed in volume 1, section AU 561 of the professional standards of the American Institute of Certified Public Accountants. Source: SL 1992, ch 357, §15.
South Dakota Legal Code