ARSD 20:75:03:16. Registration of a retired certificate -- Fees

A holder of a South Dakota certificate who no longer practices any form of accounting governed under SDCL chapter 36-20B may register the certificate under a retired status. To be eligible for registration under the retired status, a certificate holder must be at least fifty-five years of age, shall sign an affidavit attesting to the certificate holder's retired status, and shall pay an annual fee of twenty dollars. An application for renewal of a retired certificate must be received by the board by August first, postmarked by August first, or, if completed on the internet, submitted on or before 11:59 p.m. Central Time on August first. Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted.