ARSD 20:75:05:01

ARSD 20:75:05:01. Independence

Last amended: 2020Year: 2026Length: 50 wordsOfficial source

Cite as S.D. Admin. R. 20:75:05:01

A licensee shall comply with Section ET 1.200 of the American Institute of Certified Public Accountants, and with the independence rules of the United States Securities and Exchange Commission, United States Department of Labor, Public Company Accounting Oversight Board and United States Government Accountability Office applicable to the licensees' engagement.