Marcia Hultman

Cabinet Secretary

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South Dakota Board of Accountancy

Board Recognized Schools

The Board recognizes junior colleges, colleges and universities accredited at the time the applicant's degree was received by virtue of membership in one of the following accredited agencies:

Higher Learning Commission

Middle States Commission on Higher Education

New England Association of Schools and Colleges

Northwest Commission on Colleges and Universities

Western Association of Schools and Colleges Accrediting Commission for Community and Junior Colleges

Western Association of Schools and Colleges Senior College and University Commission

Southern Association of Colleges and Schools Commission on Colleges

The accrediting agencies may list the accredited colleges and universities on their websites. If the accrediting agency does not list your school:

  • Check the back of your transcript. Many schools list their accreditation on the back of their transcripts.
  • Contact the school to find out if it is accredited through one of the above agencies.

Online Colleges/Universities

If an online college or university is accredited by one of the above accrediting agencies, then the Board will recognize the school.

Education Earned Outside the United States

The Board will recognize colleges/universities outside of the United States, but you must have your education evaluated by the Foreign Academic Credential Service, Inc., or a comparable service as approved by the Board.

Non-Accredited U.S. Education

If an institution was not accredited at the time your degree was received but was accredited at the time the application was filed with the Board, the institution will be recognized as acceptable to the Board for the purposes of South Dakota Codified Law (SDCL) 36-20B-15, if the institution:

  1. Certifies the applicant's total educational program would qualify the applicant for graduation with a baccalaureate degree during the time the institution has been accredited; and
  2. Furnishes the Board satisfactory proof, including college catalogue course numbers and descriptions, that the pre-accrediting courses used to qualify the applicant as an accounting major can be matched with substantially equivalent post-accredited courses;
  3. A graduate of a four-year degree granting institution which was not accredited at the time the applicant's degree was received or at the time of filing shall be recognized by the Board as a graduate of a four-year accredited college or university, if:
    • An accredited college or university, as defined in Administrative Rule of South Dakota (ARSD) 20:75:02:12, accepts the applicant's non-accredited baccalaureate degree for admission to a graduate business degree program;
    • The applicant satisfactorily completes at least 15 semester or 22 quarter hours, or the equivalent, in post-baccalaureate education at the accredited institution, of which at least 9 semester or 13 quarter hours, or the equivalent, shall be in accounting; and
    • The respective accredited college or university certifies that the applicant is in good standing for continuation in the graduate program or has maintained a grade point average in these courses that is necessary for graduation.

A graduate seeking recognition under this section shall provide to the Board, at the graduate's own expense, a complete course evaluation of any foreign transcripts by the Foreign Academic Credential Service, Inc., or a comparable service as approved by the Board.

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