South Dakota CPA Requirements

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


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. 

Re-Exam Application (Adobe PDF format)

Information for Applicants - Candidate Bulletin

The Candidate Bulletin is the official handbook for individuals who plan to take the Uniform Certified Public Accountant (CPA) Examination. It covers such topics as how to apply, how and when to schedule the examination, what rules are in effect at test centers, when to expect scores and what topics are covered on the examination. It also includes information about the examination structure, the roles and responsibilities of CPA Examination partners (the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy (NASBA) and Prometric) and board of accountancy contact information.

You will attest to having read the "Information for Applicants" - Candidate Bulletin on the CPA Exam Applications.

The Bulletin is also available to download from AICPA's website.

Fees and Length of Exam Sections

Examination SectionsExamination LengthCurrent Exam Fees
Auditing (AUD)4.0 Hours $238.40
Business E & C (BEC)4.0 Hours $238.40
Accounting (FAR)4.0 Hours$238.40
Regulation (REG)4.0 Hours$238.40

Included in each of the examination fees is a $30 application processing fee. This fee is non-refundable.

  • Applicants will be allowed to apply for one or more section(s) of the examination at a time.
  • All fees must be paid at the time of application and must be in U.S. dollars. Cash will not be accepted. All certified checks or money orders must be drawn on a US bank and made payable to the South Dakota Board of Accountancy. There is no provision for withdrawing from the examination.
  • Allow one week for complete processing of the application and review of all required educational documentation. Your NTS or notice to schedule will remain effective for one year.

Failure to follow directions and/or submit all requested information may result in rejection of your application.

Acknowledgement and Notification


Notice to Schedule Exam

Once the Board staff has received and processed your completed application and transcripts, you will be sent a Notice to Schedule (NTS) from National Association of State Boards of Accountancy (NASBA) by the method of notification indicated on your application.

It is very important that you retain this Notice to Schedule and bring it with you to your scheduled appointment.

If you need to reprint your NTS and have deleted your email or misplaced the mailed copy you may reprint it from the

National Association of State Boards of Accountancy website

.Scheduling Your Exam

Once the NTS has been received, candidates are eligible to contact Prometric to schedule their examination.

NASBA recommends scheduling appointments at least 45 days prior to the date in which you wish to sit for the examination(s). The Board will process your application and forward the necessary information to NASBA within five business days of receiving your application. NASBA is anticipating a two week processing time to issue a candidate his or her NTS. The Board recommends you apply no later than the 15th of the month prior to the window for which you wish to schedule an examination.

Contact the Candidate Services Call Center at 800.580.9648 or use Prometric's online scheduling tool to schedule the exam. The Call Center is open Monday through Friday from 8 a.m. to 8 p.m. Eastern time.

Hearing-impaired candidates using teletypewriter (TTY) may call 800.529.3590 to schedule appointments.

You will NOT receive written confirmation of your appointment. Be sure to write down the date, time, location and confirmation number for each of your appointments. You may also visit the Prometric website to confirm your appointment.

You will not be admitted into the test site for your scheduled examination without your NTS - no exceptions.

Rescheduling to Take Any Failed Portion of Exam

South Dakota Board of Accountancy

Board Website

301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605-367-5770
Fax: 605-367-5773