CPA Licensing Requirements in South Dakota


For Candidates in South Dakota who have Passed the Uniform CPA Exam

The South Dakota Board of Accountancy only grants CPA certificates to candidates that meet eligibility requirements pertaining to experience and ethics.

Experience Requirements

All candidates must have at least one year of work experience to qualify for a CPA certificate in South Dakota. The Board of Accountancy defines one year of experience as at least 2,000 hours of job performance. The work experience must be attained through a position that provides services or advice relating to:

  • Accounting
  • Financial Advisory
  • Attest
  • Consulting
  • Management Advisory
  • Tax

Education Requirements

Earning a CPA certificate in South Dakota requires a bachelor’s degree and 150 semester hours of post-secondary education at minimum.

Ethics Requirement

All candidates must earn a passing score of at least 90% on the AICPA Comprehensive Ethics Course to qualify for a CPA certificate in South Dakota.

Candidates may substitute this for another ethics course if it is deemed equivalent by the South Dakota Board of Accountancy.

Licensing Fee Requirement

Candidates must pay a $25 fee upon submitting an application for CPA certification in South Dakota between February 1st and July 31st.

Candidates must pay a $50 fee upon submitting an application for CPA certification in South Dakota between August 1st and January 31st.

Continuing Professional Education Requirement

South Dokota’s CPAs must complete at least 120 hours of continuing professional education (CPE) every three years to qualify for license renewal in South Dakota.