License Renewal Date
8/1 annually
CPE Reporting Period
7/1 to 6/30 over a rolling three year period
General Requirement
120 hours
20 hours per year
Ethics Requirement
None
Other Subject Area Requirements
None
Credit Limitations
- Instruction: An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during a reporting period for instructing college/university courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed.
- Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. This type of credit is limited to fifty (50%) percent of the hours required in a reporting period.
- Subject areas: No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.
Credit Calculation
- Instruction: Instructors may receive credit for both preparation and presentation time. Preparation credit is limited to two times the credit available for class participants. For repeat presentations, CPE credit may be claimed only if it can be demonstrated that the learning activity was substantially changed and such change required significant additional study or research.
- Partial Credit: Effective July 1, 2019, partial credits will be accepted in 0.2 and 0.5 increments as follows:
- Self-study: Credit is accepted in 0.5 increments prior to the first full hour and in 0.2 or 0.5 increments after the first half hour is earned (cross subject).
- Group programs: Credit is accepted in 0.2 or 0.5 increments after the first full hour is earned (cross subject).
- Nano learning: Credit is accepted in 0.2 increments.
- Other learning: Credit is accepted in 0.2 or 0.5 increments after the first full hour is earned (cross subject).
- University/college credit: Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
Other State Policies
- Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit.
- Personal development credits may be acceptable if they maintain or improve a CPA’s competence.
- South Dakota accepts CPE credits for programs offered by National Registry sponsors.
Nonresident Certificate Holders Exemption
- A certificate holder is considered compliant with this state’s CPE requirements if the individual meets the continuing professional education requirement for renewal in the state which is their principal place of business. The individual’s principal place of business is the location registered as the individual’s office on the board records.
- If the licensee’s principal place of business has no continuing professional education requirement for any renewal period, the nonresident must comply with all continuing professional education requirements in this state.
Contact Info
301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605-367-5770
Fax: 605-367-5773
Email: nicole.kasin@state.sd.us
Website: https://dlr.sd.gov/accountancy/default.aspx