Department of Labor and Regulation

Title - South Dakota Board of Accountancy - Complaints

Instructions for the Firm Permit Initial Application

The Firm Permit Application (in Adobe .pdf format*) should be completed and submitted to the Board's office with the appropriate fee and a sample of each of the firm's letterhead. If the firm is a professional corporation or limited liability organization, a copy of the articles of incorporation or organization must also be submitted.

Submit the original, not a copy, of the firm application. Make a copy for your files.

Fee Schedule

$50 per firm located in South Dakota, or an out-of-state firm performing audit work


Based on the number of owners (SDCL 36-20B-1(12A)) please use the following scale:

For firms with 1 to 15 owners, the fee is $65 per owner.
For firms with 16 to 25 owners, the fee is $1,000.
For firms with 26 to 60 owners, the fee is $1,500.
For firms with 61 owners or more, the fee is $2,000.

Make checks payable to the South Dakota Board of Accountancy. No cash please.

Exemption From Peer Review: On the reverse side of the application is a statement which must be completed if your firm wishes exemption from Peer Review because it does not engage in the financial reporting area of practice in South Dakota. These areas include audits, reviews, compilations and accounting services on prospective financial information. If this statement is not completed and signed, your firm will be subject to Peer Review as a condition of renewal of your firm permit in accordance with Administrative Rule of South Dakota (ARSD) 20:75:07:04 - New Firms.

If you do not sign the exemption from Peer Review, you must include your firm's most recent copy of Peer Review. This includes the final acceptance letter, the reviewer's report, and any FFCs (if applicable).

All applications must be signed by the proprietor, a partner, officer, member or shareholder of the firm.

Reminder: Attach a sample of the firm's letterhead. PCs, LLCs and LLPs, attach a copy of articles of incorporation/organization.

Firm Permit Application (in Adobe .pdf format*)

Please contact us if you have any questions.

Contact Us

301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605.367.5770
Fax: 605.367.5773

*Opening and printing Adobe .pdf files requires Adobe Acrobat Reader. Click here as needed to download the free Adobe Acrobat Reader.


Marcia Hultman, Secretary
123 W. Missouri Ave.
Pierre, SD 57501-4505
Tel. 605.773.3101
Fax. 605.773.6184