To become a CPA in South Dakota, you’ll need to meet the following requirements:
- Education: A bachelor’s or graduate degree with an accounting concentration to sit – South Dakota no longer requires 150 semester hours to sit for the exam; three licensure pathways now exist depending on your degree level and years of experience
- Exam: Apply directly to the South Dakota Board of Accountancy (not through NASBA CPAES); pass all four sections within a 30-month rolling window
- Ethics: Pass the AICPA Professional Ethics exam with 90% or better within 90 days of completing the experience requirement
- Experience: 1 or 2 years depending on pathway; 2,000 hours per year; government, industry, academia, and public practice all qualify
- SSN and residency: Neither required – South Dakota is one of only five states that explicitly does not require a Social Security Number at any stage
- Licensure and CPE: Apply for your certificate within 90 days of completing experience and within 3 years of passing the exam; licences renew annually by 1 August; 120 CPE hours per rolling 3-year period
HB 1035, signed 2 March 2026, made three significant changes to South Dakota CPA requirements.
- First, it removed the 150-semester-hour requirement for sitting the exam – candidates now need only a bachelor’s or graduate degree with an accounting concentration, which may be completed within 100 days of taking the exam.
- Second, it added a new licensure pathway allowing a bachelor’s degree plus two years of experience, without needing 30 additional credit hours.
- Third, it introduced individual mobility, allowing any CPA with a valid licence from any US state to practise in South Dakota without notice, fee, or submission.
Note that the Board’s exam page has not yet been updated to reflect HB 1035; the statute (§ 36-20B-15) is the current authority.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
South Dakota CPA requirements: quick summary
| CPA requirement | South Dakota |
|---|---|
| Education to sit (from 2 Mar 2026) | Bachelor’s or graduate degree + accounting concentration |
| 100-day completion window | Yes – degree may be completed within 100 days of exam date |
| Licensure pathways | A: graduate + 1yr; B: bachelor’s + 30hrs + 1yr; C: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics, 90% required |
| Work experience | 2,000 hours per year required |
| Credit window | 30 months |
| CPE | 120 hours per rolling 3-year period |
| Residency | Not required |
| SSN | Not required |
| Licence renewal | Annual, 1 August |
South Dakota does not require a Social Security Number at any stage. No SSN is needed to sit for the exam or to obtain the CPA certificate.
South Dakota is one of only five states – alongside New York, Illinois, Montana, and Wisconsin – where this is explicitly confirmed. No citizenship or residency requirement exists either. This makes South Dakota one of the most accessible US jurisdictions for international candidates.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in South Dakota?
Requirements to sit
HB 1035 removed the 150-semester-hour requirement for sitting the exam. Under § 36-20B-15, candidates now need:
- A bachelor’s degree or graduate degree from an accredited institution of higher education
- A degree programme that includes a concentration in accounting or an equivalent, as determined by Board rule
- The degree must be obtained – or expected to be obtained within 100 days after taking the exam
Until the Board adopts updated implementing rules, the existing coursework definition remains in effect: 24 semester hours in accounting (above elementary principles, including at least one course in each of intermediate or advanced accounting, auditing, taxation, and cost accounting) and 24 semester hours in non-accounting business courses.
Three licensure pathways (§ 36-20B-21, effective 2 March 2026)
| South Dakota licensure | Pathway A – graduate | Pathway B – bachelor’s + hours | Pathway C – bachelor’s |
|---|---|---|---|
| Education | Graduate degree + accounting concentration | Bachelor’s + accounting concentration + 30 additional semester hours at an accredited institution | Bachelor’s + accounting concentration |
| Experience | 1 year (2,000 hours) | 1 year (2,000 hours) | 2 years (4,000 hours) |
The 30 additional hours in Pathway B are above the hours required to obtain the bachelor’s degree. The statute places no subject restriction on these hours – any 30 credit hours at an accredited institution qualify.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in South Dakota?
South Dakota is a direct-Board state – one of a small number that still handle exam applications independently rather than through NASBA’s CPA Examination Services. Initial applications must be printed and mailed to the Board with official transcripts and payment. The Board then forwards eligibility to NASBA, which issues the Notice to Schedule.
| Detail | South Dakota |
|---|---|
| Exam application fee per section | $308.59 ($40 + $268.59) |
| Total, 4 sections | $1,234.36 |
| NTS validity | 6 months |
| Credit window | 30 months |
| Residency required | No |
| SSN required | No |
No separate education evaluation fee – this is not a CPAES state.
All fees must be paid at time of application in US dollars by Mastercard or Visa credit card. Fees are non-refundable. Re-exam applications can be submitted online through the Board’s portal.
South Dakota has two Prometric test centres:
- Rapid City – 1301 W. Omaha Street, Suite 218
- Sioux Falls – 4816 S. Technopolis Drive
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in South Dakota?
| Detail | Pathways A and B | Pathway C |
|---|---|---|
| Duration | 1 year minimum | 2 years minimum |
| Hours | 2,000 hours | 4,000 hours (2,000 per year) |
| Time span per year | No less than 1 year, no more than 3 years | Same |
| Attest work (if performing attest) | 375 hours in compilations, audits, or reviews combined | Same |
| Settings | Government, industry, academia, or public practice | Same |
| Verifier | Licensed CPA | Same |
| Verification | Certificate of Experience form, certified by a CPA | Same |
All four settings qualify – industry, government, and academia count alongside public practice. The 375-hour attest threshold applies only to candidates intending to perform attest functions; it is not a universal requirement.
Certificate fees and deadlines
| Fee or deadline | Detail |
|---|---|
| Initial certificate application | $100.00 |
| Late application penalty (if employed at CPA firm, after 90-day window) | $100.00 additional |
| Annual renewal (SB 32, 2025) | $100.00 |
| Annual renewal late fee | $200.00 additional |
| Annual renewal deadline | 1 August |
South Dakota imposes two important certificate deadlines. Candidates employed at a licensed CPA firm must apply for the certificate within 90 days of completing the experience requirement; a $100 late fee applies if this window is missed.
All candidates must apply within 3 years of passing the CPA exam; after three years, exam grades are nullified and the candidate must reapply as an initial applicant (the Board may waive this for good cause).
What are the CPA ethics requirements in South Dakota?
South Dakota requires the AICPA Professional Ethics exam with a score of 90% or better. The ethics exam must be passed within 90 days of completing the experience requirement – the same window as the certificate application. Plan to complete the ethics exam during the final months of the experience period.
What are the CPA requirements for international candidates in South Dakota?
| Detail | South Dakota |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Foreign credential evaluation | 8 Board-approved services |
| IQEX | Accepted |
South Dakota accepts foreign credential evaluations from eight Board-approved services:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credentials Services (FACS)
- Educational Records Evaluation Service (ERES)
- International Education Research Foundation (IERF)
- Josef Silny & Associates
- Educational Perspectives
- Center for Applied Research, Evaluation, and Education (CAREE)
- ACREVS Inc.
This is one of the most permissive lists in the country.
MRA holders from Canada, Australia, Ireland, New Zealand, Hong Kong, and Mexico may apply via IQEX rather than sitting the full CPA exam.
Individual mobility (§ 36-20B-66, effective 2 March 2026): Any CPA holding a valid licence from any US state can practise in South Dakota without obtaining an SD certificate, paying any fee, or filing any notice, provided they hold the qualifying degree and experience under § 36-20B-21.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in South Dakota?
| CPE requirement | Detail |
|---|---|
| Hours | 120 per rolling 3-year period |
| Annual minimum | 20 hours per year |
| Reporting period | July 1 to June 30 annually |
| Ethics CPE | None required |
| Carryover | None |
| Motivational/behavioural cap | 24 hours per 3-year period |
| Instructor cap | 60 hours per 3-year period |
| Nano-learning cap | 4 hours |
| Computer courses cap | 20 hours |
| Extension | 90-day extension available once; further extensions require Board petition |
| Non-residents | Home state CPE requirements accepted |
South Dakota has no ethics CPE requirement – one of the few states where this is the case. The rolling 3-year cycle is continuous: each June 30, the Board counts the current year plus the two preceding years, and the oldest year drops off annually.
Non-resident CPAs whose principal place of business is in another state may satisfy South Dakota’s CPE requirement by meeting their home state’s requirements. If the home state has no CPE requirement, the full South Dakota requirement applies.
FAQs
Not to sit for the exam, and not for Pathway C licensure. HB 1035, signed 2 March 2026, removed the 150-semester-hour sitting requirement from the statute.
Candidates now need a bachelor’s or graduate degree with an accounting concentration – the degree may even be in progress, provided it is completed within 100 days of taking the exam.
For licensure, Pathway C allows a bachelor’s degree plus two years of experience without any additional credit hours. Pathway B still requires 30 additional hours above the bachelor’s degree, which in practice will bring most candidates close to 150 hours, but the statute no longer sets 150 as a fixed threshold.
Note that the Board’s exam page has not yet been updated to reflect these statutory changes.
Under Pathway A (graduate degree), most candidates take 5-6 years for education, 6-18 months to pass all four exam sections, and 1 year of qualifying experience. Under Pathway C (bachelor’s plus two years), the education phase is shorter but experience doubles to 2 years.
Under any pathway, candidates must complete the AICPA ethics exam and submit the certificate application within 90 days of finishing experience, and must respect the 3-year hard deadline from passing the exam.
South Dakota’s direct-Board application process adds a week or two for processing versus CPAES states.
Yes – and HB 1035 significantly expanded this. Under § 36-20B-66, any CPA with a valid licence from any US state can practise in South Dakota without notice, fee, or submission, provided they hold the qualifying degree and experience.
CPAs relocating to South Dakota as their principal place of business must apply for an SD certificate. South Dakota also issues certificates to out-of-state CPAs with at least four years of experience in the ten years preceding application (§ 36-20B-25). Use the NASBA Mobility Tool to check specific states.
South Dakota CPAs serve an economy built around agriculture, financial services, healthcare, and government. Sioux Falls is the dominant professional market, home to major banking and financial services employers – several national credit card and financial institutions have based their operations in South Dakota because of its favourable banking laws.
Rapid City anchors the western market with regional accounting firms, government clients, and tourism-related businesses. The absence of a state income tax is a meaningful factor when comparing South Dakota take-home compensation with neighbouring states. For detailed salary benchmarks, see our CPA salary guide.
No to both. No citizenship, residency, or SSN requirement applies at any stage. South Dakota accepts foreign credential evaluations from eight Board-approved services – one of the widest lists in the country – and accepts IQEX for MRA-country candidates.
International candidates planning to sit in South Dakota should contact the South Dakota Board of Accountancy to confirm current requirements for their specific situation.
For current requirements and application forms, visit the South Dakota Board of Accountancy.
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