South Dakota CPE Requirements

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The South Dakota Board of Accountancy accepts CPE credit for programs offered through sponsors approved by NASBA. Pacific Northwest Tax Service is an approved NASBA sponsor, therefore our programs are accepted by the South Dakota Board of Accountancy.

Final authority for CPE rests with the PennsylvaniaSouth Dakota Board of Accountancy. It is the responsibility of each CPA to verify whether CPE programs and sponsors meet South Dakota Board requirements. A summary of CPE requirements and a link to the South Dakota State Board of Accountancy website is provided below.

Sponsor Information: A continuing professional education group programs will qualify as acceptable continuing professional education program if it meets the requirements of §§20:75:04:02 and 20:75:04:03 includes the following:

  • Professional development programs of recognized national, state, and local accounting organizations;
  • Technical sessions at meetings of recognized national, state, and local accounting organizations and their chapters;
  • University or college credit courses;
  • University or college noncredit courses;
  • Formal organized in-firm and interfirm education programs; and
  • Formal and informal programs given by other organizations devoted to accounting, private industry, or professional development, or any combination of these.

A group program qualifies as acceptable continuing professional education if it meets the general criterion in §20:75:04:02 and meets the following criteria:

  • An outline of the program is prepared in advance and preserved by the sponsor for four years. For compliance with this subdivision by informal organizations presenting continuing professional education, responsibility for retaining a copy of the outline of the program for four years may be abdicated to the participant;
  • The program is at least 50 minutes in length;
  • The program is conducted by a qualified instructor, discussion leader, or lecturer. A qualified instructor, discussion leader, or lecturer is anyone whose background, training, education, or experience makes it appropriate for that person to lead a discussion on the subject matter of the particular program;
  • A record of attendance is maintained by the sponsor for four years. For compliance with this subdivision, informal organizations presenting continuing professional education sessions may abdicate retention of the attendance record to the participant;
  • Criteria for continuing professional group program education must meet the documentation requirements of §20:75:04:14; and
  • Criteria for continuing professional group program education must meet the requirements of sponsorship standards in §20:75:04:16 and §§20:75:04:19 to 20:75:04:21, inclusive.

Renewal Period: 8/1

Reporting Period: July 1 – June 30th of each year and the format for reporting is on the back of the annual renewal notice

CPE Requirements: The holder of a active CPA certificate, must comply with the 120 hour CPE requirement. A minimum of 20 hours per year must be reported and 120 hours must be obtained in a rolling three year period. No more than 24 hours of credit for behavioral or motivational courses is allowed in a three-year renewal period for those individuals engaged in public accounting. There is no limit on personal development courses.

Ethics Requirement: None.

Self study: 20:75:04:05. Non-group continuing professional education program criteria. The non-group programs which qualify as acceptable continuing professional education programs if they meet the requirements of §20:75:04:02 include the following:

Independent-study programs should be designed to permit a participant to learn a given subject, one-on-one, under the guidance of a CPE program sponsor. Participants in an independent study program must:

  • Enter into a written learning contract with a CPE program sponsor who must comply with the rules governing CPE sponsors in this chapter;
  • Accept the written recommendation of the CPE program sponsor as to the number of credits to be earned upon successful completion of the proposed learning activities;
  • Meet the documentation requirements of §20:75:04:13;
  • Meet the sponsorship standards of §20:75:04:17 and §§20:75:04:19 to 20:75:04:21, inclusive;

Pacific Northwest Tax School's Correspondence Basic Tax Course meets South Dakota Board of Accountancy criteria for independent-study programs.

Self-study programs must employ learning methodologies that clearly define learning objectives, guide the participant through the learning process, and provide evidence of a participant's satisfactory completion of the program. To provide satisfactory completion of the course, a self-study program must require participants to successfully complete a final examination with a minimum passing grade of 70 percent before issuing CPE credit for the course. Credit for self-study programs are predetermined by a pilot test. Credit will not be granted in excess of the amount determined to be given for each course through the program pilot testing. Participants in self-study programs must:

  • Meet the documentation requirements of §20:75:04:14; and
  • Meet the sponsorship standards of §§20:75:04:18 to 20:75:04:21, inclusive;

All of Pacific Northwest Tax School's self-paced online Basic Tax Course and CPE programs meet South Dakota Board of Accountancy requirements for self-study programs.

South Dakota Board of Accountancy Web site

IRS Approved

IRS Approved Continuing Education Provider

Notice to Members of the National Association of Enrolled Agents: NAEA requires its members to obtain 30 hours of CPE each year. NAEA further requires the CPE be in compliance with IRS guidelines. As an IRS approved sponsor of CPE, our programs meet CPE standards set forth by NAEA.

NASBA

Approved National Registry of CPE Sponsor

NASBA Sponsor #109290


Pacific Northwest Tax School is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

California

California

Pacific Northwest Tax School's courses fulfill continuing education requirements for California CPAs and IRS EAs.

Notice to California CRTPs: We are not currently offering CTEC-approved courses due to recent changes in CTEC's requirements.
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OR Board of Tax Practitioners

Pacific Northwest Tax School is a licensed vocational school regulated by the Oregon Higher Education Coordinating Commission. Our CPE programs are approved by the Oregon Board of Tax Practitioners.

TX State Board of Public Accountancy

Texas Sponsor #009794

The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE programs.

NY State Board of Public Accountancy

Sponsor License #002479

The New York State Board for Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the New York State Board for Public Accountancy as a CPE sponsor.

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