South Dakota CPA Exam Requirements

Applicants must meet educational requirements to be deemed eligible to sit for the Uniformed CPA Examination in South Dakota.

The educational requirement is: 

At least 150 semester hours of college education, including graduation from a regionally accredited college or university with a baccalaureate or graduate degree in accounting;or the satisfactory completion of a course of study which the Board has determined to be substantially the equivalent of an accounting degree, including related courses in other areas of business administration.

Both a major in accounting or a course of study substantially equivalent to a major in accounting must include 24 semester hours in accounting at the undergraduate or graduate level from a regionally accredited college or university, including elementary principles of accounting and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation and cost accounting. A degree in accounting or a course of study substantially equivalent to a major in accounting must also include 24 semester hours in business courses other than accounting courses at the undergraduate or graduate level.

A course may not be audited, but must appear as semester or quarter hour credit on an official transcript. A semester hour means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds.

Board Recognized Schools

Foreign Credentialing Services

Applications

Initial applications must be completed by applicants who:

• Have never taken any part of the examination, or
• Have expired conditional status, or
• Have previously taken the examination as candidates of another jurisdiction.

Initial Exam Application

Initial Exam Application (Adobe PDF format)

Applicants who have previously taken the examination in other jurisdictions must submit a completed Authorization for Interstate Exchange of Examination and Licensure Information form (BOA7), along with the Initial Exam Application. You may also obtain these forms by calling the South Dakota State Board of Accountancy office at 605.367.5770.

Re-Exam Application

Re-applications must be completed by applicants who have previously applied in South Dakota for any part of the examination.

Log in to complete your re-exam application. Payment only by MasterCard or Visa Credit Card, drawn on a bank of U.S origin.