The name of the corporation shall contain words “professional company,” or “professional corporation” or abbreviations thereof, such as “Prof. Co.,” “Prof. Corp.,” “P.C.”, “PC”, “Incorporated,” “Corporation,” “Corp.,” “Association,” “Ltd.,” “Chartered,” or “Inc.” The name of a limited liability company shall contain the words “professional limited liability company” or the abbreviation “Prof. L.L.C.”, “Prof. LLC”, “P.L.L.C.”, or “PLLC”. In addition, any name of a corporation or limited liability company shall always meet the ethical standards established for the names of professional accounting firms by the board of the State of South Dakota, and in accordance with the code of professional ethics of the American Institute of Certified Public Accountants.

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Terms Used In South Dakota Codified Laws 47-13B-4

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.

Source: SL 1971, ch 260, § 1 (1); SL 1993, ch 344, § 39AA; SL 1994, ch 305, § 8; SL 2020, ch 197, § 10.