ARSD 20:75:04:14. Documentation required by CPA or PA

A CPA or PA engaged in sponsored learning activities may claim credit only for activities through which the CPA's or PA's competencies were maintained or improved. A CPA or PA who participates in part of a program may claim credit only for the portion attended or completed. The following documentation of a CPA's or PA's participation in sponsored learning activities should be retained by the CPA or PA for four years: (1) Name and address of continuing education program sponsor; (2) Title and description of content; (3) Dates of program; (4) Location of program; and (5) Number of credits. Any CPA or PA claiming continuing professional education provided by informal organizations must maintain documentation as required by §§ 20:75:04:19 and 20:75:04:20.