South Dakota Codified Laws 58-43-9.1. Disqualification of accountant
Current as of: 2023 | Check for updates
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No person or firm may be recognized as a qualified independent certified public accountant if the person or firm:
(1) Is not in conformity with the Code of Professional Ethics of the American Institute of CPA’s and in all states in which the accountant is licensed to practice, or, for a Canadian or British company, that is not a chartered accountant; or
Terms Used In South Dakota Codified Laws 58-43-9.1
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(2) Has either directly or indirectly entered into an agreement of indemnity or release from liability with respect to the audit of the insurer.
Source: SL 2007, ch 294, § 3.