South Dakota CPA Requirements

How to become a CPA in the state of South Dakota…

How to become a CPA in South Dakota?

The CPA Exam is uniform, but eligibility requirements differ by state. Furthermore, each state has specific experience and legal criteria for licensing. If you’re looking for a guide on South Dakota’s CPA policies, this page is for you.

Start a free 7-day trial!​

You’ll have full access to the Universal CPA platform! Click the button below to sign up for a free trial. No credit card required. 

Overview of South Dakota Requirements


Semester Units


in Application fees


Hours of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

South Dakota CPA requirement details:

Credit Requirements: South Dakota Board of Accountancy requires applicants to meet the 150-semester hour requirement to sit for the exam, including 24 hours in undergraduate or graduate-level accounting courses and 24 hours in undergraduate or graduate-level business courses.  

Minimum degree: Baccalaureate.

Additional Requirements: None.

Educational Requirement: Candidates must have a Bachelorette with 150 semester hours of credit, including 24 hours in accounting-related subjects and 24 hours in general business subjects. 

Experience Requirements: Candidates must earn 2,000 hours of experience practicing accounting within no less than a year but no more than three years preceding the date of application. Candidates must obtain 375 hours of compilations, audit, or review experience to perform attest functions. 

Ethics Exam: Yes – applicants must satisfy the ethics requirement by passing the AICPA Ethics Exam with a minimum score of 90%. 

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: There is no residency or citizenship requirement. 

More Requirements: None.

South Dakota Board of Accountancy 

301 East 14th Street, Suite 200

Sioux Falls, SD 57104

Phone: 605.367.5770

Fax: 605.367.5773

Initial application fee: Included in examination fees

Re-examination fees: applicants must pay an examination fee for each exam section retaken. 

AUD: $268.15

FAR: $268.15

REG: $268.15

BEC: $268.15

Total: $1,172.60

All fees are non-refundable.

South Dakota CPA licenses must be renewed annually and expire on June 30.

South Dakota CPAs must meet the 120-hour CPE requirement per a three-year reporting cycle to renew their licenses. At least 20 hours of CPE must be completed each year.

Please see the South Dakota Board of Accountancy or the South Dakota CPA Society website for more information on the state’s CPA examination and licensing criteria and policies. 

A detailed guide on South Dakota’s CPA Exam eligibility requirements and application process is here

Note: Please read the Administrative Rules of South Dakota, Chapter 20, Certificates, Licenses, and Permits, for a better unde

You might be interested in...