Marcia Hultman

Cabinet Secretary

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South Dakota Board of Accountancy

Ethics Examination for Certified Public Accountants (CPA)

Successful completion of the American Institute of Certified Public Accountants' (AICPA) "Professional Ethics: The AICPA's Comprehensive Course" is a requirement for the South Dakota CPA certificate. You may order the ethics course through the AICPA. In accordance with ARSD 20:75:03:05 successful completion is achievement of a minimum score of 90 percent.

Verification of completion of the AICPA "Professional Ethics: The AICPA's Comprehensive Course" must be in your file prior to the issuance of a certificate. If documentation of your successful completion of the ethics exam is in your file at the time you pass the CPA exam, it will expedite the issuance of your CPA certificate. If it is not, your certificate will not be issued until the ethics exam is completed.

You do not have to wait until you pass the CPA exam to complete the ethics exam!

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