Ethics CPE requirement
South Dakota: CPA ethics CPE requirement
South Dakota Board of Accountancy · board website
Video self-study cannot satisfy this jurisdiction's ethics requirement.
Tier 4 because there is no ethics mandate to sell against. A generic ethics course would still count toward the 120-hour total; self-study and nano must come from a NASBA-approved provider.
- Ethics required
- No ethics requirement
- Cycle notes
- No ethics CPE requirement for renewal (ARSD 20:75:04; NASBA summary rev. 6/30/2022). An ethics exam applies to initial licensure only.
- Field of study accepted
- n/a
- Self-study permitted for ethics
- Yes
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Tier 4 because there is no ethics mandate to sell against. A generic ethics course would still count toward the 120-hour total; self-study and nano must come from a NASBA-approved provider.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for South Dakota
No course will be offered here.