ARSD 20:75:02:04. Education

For the purpose of satisfying the education requirements in SDCL 36-20B-15, a semester credit hour means a traditional college semester hour. A quarter credit hour may be converted to a semester credit hour by multiplying the quarter hour by two-thirds. Both a concentration in accounting and a course of study equivalent to a concentration in accounting must be obtained at an accredited college or university and include the following: (1) Twenty-four semester credit hours in accounting, not including elementary principles of accounting, and at least one course in each of the following: (a) Intermediate or advanced accounting; (b) Auditing; (c) Taxation, and (d) Cost accounting; and (2) Twenty-four semester credit hours in business courses, other than accounting courses. To count towards the requirements in this section, a course must appear as a semester credit hour or quarter credit hour on an official transcript.