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South Dakota Board of Accountancy
Certified Public Accountant (CPA) Examination
Information for Applicants - Candidate Guide
Accommodations for Applicants with Disabilities
Fees and Lengths of Exam Sections
Acknowledgment and Notification
Location of Prometric Testing Sites
Rescheduling and Cancellation Policy
Eligibility Requirements
Applicants must meet educational requirements to be deemed eligible to sit for the Uniformed CPA Examination in South Dakota.
The educational requirement is:
At least 150 semester hours of college education, including graduation from a regionally accredited college or university with a baccalaureate or graduate degree in accounting;or the satisfactory completion of a course of study which the Board has determined to be substantially the equivalent of an accounting degree, including related courses in other areas of business administration.
Both a major in accounting or a course of study substantially equivalent to a major in accounting must include 24 semester hours in accounting at the undergraduate or graduate level from a regionally accredited college or university, not including elementary principles of accounting and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation and cost accounting. A degree in accounting or a course of study substantially equivalent to a major in accounting must also include 24 semester hours in business courses other than accounting courses at the undergraduate or graduate level.
A course may not be audited, but must appear as semester or quarter hour credit on an official transcript. A semester hour means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds.
Foreign Credentialing Services
Applications
Initial applications must be completed by applicants who:
- Have never taken any part of the examination, or
- Have previously taken the examination as candidates of another jurisdiction.
Initial Exam Application
Initial Exam Application (MUST BE PRINTED AND MAILED) (ignore the generic message from Adobe after the form is submitted)
Applicants who have previously taken the examination in other jurisdictions must submit a completed Authorization for Interstate Exchange of Examination and Licensure Information form (BOA7), along with the Initial Exam Application. You may also obtain these forms by calling the South Dakota State Board of Accountancy office at 605.367.5770.
Re-Exam Application
Re-applications must be completed by applicants who have previously applied in South Dakota for any part of the examination.
Log in to complete your re-exam application on the Accountancy home page or complete the Re-Exam Application (MUST BE PRINTED AND MAILED IN). Payment only by MasterCard or Visa Credit Card, drawn on a bank of U.S origin.
Information for Applicants - Candidate Guide
The Candidate Guide is the official handbook for individuals who plan to take the Uniform Certified Public Accountant (CPA) Examination. It covers such topics as how to apply, how and when to schedule the examination, what rules are in effect at test centers, when to expect scores and what topics are covered on the examination. It also includes information about the examination structure, the roles and responsibilities of CPA Examination partners (the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy (NASBA) and Prometric) and board of accountancy contact information.
You will attest to having read the Candidate Guide on the CPA Exam Applications.
Download the Candidate Guide. The Guide is also available to download from AICPA's website.
Fees and Length of Exam Sections
| Examination Sections | Examination Length | Current Exam Fees |
| Auditing (AUD) | 4.0 Hours | $284.80 |
| Accounting (FAR) | 4.0 Hours | $284.80 |
| Regulation (REG) | 4.0 Hours | $284.80 |
| Discipline (BAR, ISC, TCP) | 4.0 Hours | $284.80 |
Included in each of the examination fees is a $30 application processing fee. All exam fees are non-refundable.
- Applicants will be allowed to apply for one or more section(s) of the examination at a time.
- Any candidate with BEC credit is not permitted to apply for a discipline.
- Any candidate with an open discipline NTS and no score received for that discipline, may apply for any discipline until the score is received and recorded by the Board office.
- Any candidate with an open NTS and no score received for that exam section, may reapply for that section until the score is received and recorded by the Board office.
- All fees must be paid at the time of application and must be in U.S. dollars. Cash will not be accepted. All certified checks or money orders must be drawn on a US bank and made payable to the South Dakota Board of Accountancy. There is no provision for withdrawing from the examination.
- Your notice to schedule (NTS) is valid for six (6) months from the date of issuance.
- Transition Policy
Failure to follow directions and/or submit all requested information may result in rejection of your application.
Acknowledgment and Notification
Notice to Schedule Exam
Once the Board staff has received and processed your completed application and transcripts, you should receive an email from NASBA indicating your Notice To Schedule (NTS) is available to print on your candidate profile.
It is very important that you retain this Notice to Schedule and bring it with you to your scheduled appointment.
If you need to reprint your NTS please visit the National Association of State Boards of Accountancy website.
Scheduling Your Exam
Once the NTS has been received, candidates are eligible to contact Prometric to schedule their examination.
NASBA recommends scheduling appointments at least 45 days prior to the date in which you wish to sit for the examination(s). The Board will process your application and forward the necessary information to NASBA within five business days of receiving your application. NASBA is anticipating a two week processing time to issue a candidate his or her NTS. The Board recommends you apply no later than the 15th of the month prior to the window for which you wish to schedule an examination.
Contact the Candidate Services Call Center at 800.580.9648 or use Prometric's online scheduling tool to schedule the exam. The Call Center is open Monday through Friday from 8 a.m. to 8 p.m. Eastern time.
Hearing-impaired candidates using teletypewriter (TTY) may call 800.529.3590 to schedule appointments.
You will NOT receive written confirmation of your appointment. Be sure to write down the date, time, location and confirmation number for each of your appointments. You may also visit the Prometric website to confirm your appointment.
You will not be admitted into the test site for your scheduled examination without your NTS - no exceptions.
Rescheduling to Take Any Failed Portion of Exam
If you fail any section of the exam, it is your responsibility to schedule the unpassed sections of the examination so you do not lose credit for previously passed sections. You must pass all four sections within a 30 month period.
Preparing for the Exam
Candidates should visit the American Institute of CPAs website to view the Uniform CPA Exam Tutorial to ensure familiarity with the computerized format prior to sitting for the examination and for information on free access to online professional standards. Familiarity with accessing professional standards online is a required skill set of the Computerized Uniform CPA Exam.
What You Need to Know Before Arriving at the Prometric Test Site (Adobe PDF handout)
CPA Exam Review Course Providers
Location of Prometric Testing Sites
South Dakota has two Prometric testing sites:
Rapid City
Prometric
1301 W. Omaha Street, Suite 218
Phone: 800.853.6769
Site code: 4403
Hours of operation at the Rapid City Prometric Site are subject to change. Please contact the testing center for hours of operation.Sioux Falls
4816 S. Technopolis Drive
Phone: 605.362.4875
Site code: 4400
Hours of operation at the Sioux Falls Prometric Site are subject to change. Please contact the testing center for hours of operation.
Rescheduling and Cancellation Policy
If you wish to cancel an appointment for an exam, you must do so by using one of the three methods listed below:
- Use Prometric's online scheduling tool.
- Call the Candidate Services Call Center at 800.580.9648. The Center is open Monday through Friday from 8 a.m. to 8 p.m. Eastern time.
- Call the local test center where your appointment is scheduled. Leaving a voice mail message at the local test center is not an acceptable method of canceling your appointment.
If for any reason you find it necessary to reschedule a previously scheduled exam, please note any changes made 30 or more days prior to the scheduled appointment will not be charged a fee to reschedule. If you reschedule 5-30 days prior to your scheduled appointment, you will be required to pay $35 to make a change either to the date, time, or test center. You will not be permitted to reschedule to a date for the exam that is within one to four days before the originally scheduled appointment, you will be required to pay full exam fees to make the scheduled change.
If you contact Prometric to reschedule after 12 p.m. Eastern time 1-4 days before the originally scheduled appointment, you will be required to pay full exam fees to make the scheduled change. In this event, you will not be able to reschedule to a date and time earlier than the original appointment time, but you may reschedule to a date and time after the original appointment time. The charges associated with rescheduling are assessed by Prometric; therefore, the Board will not in any case, regardless of circumstances, be authorized to waive the costs associated with rescheduling of exams.
Candidates needing special testing accommodations should call 800.967.1139 if they need to reschedule.
Candidates using a teletypewriter (TTY) should call 800.529.3590 if they need to reschedule.
Accommodations for Applicants with Disabilities
In accordance with the provisions of the Americans with Disabilities Act (ADA), modifications for the Certified Public Accountant (CPA) examination administration are available for applicants who qualify. The Board shall accommodate the identified needs of qualified individuals with disabilities by making reasonable modifications or providing auxiliary aids or services. To request special accommodations, an individual must submit a written request to the Board on forms provided by the Board. Please refer to Administrative Rules of South Dakota (ARSD) 20:75:02:06 through 20:75:02:10 when making a request for ADA accommodations for the CPA exam.