ARSD 20:75:05:15
ARSD 20:75:05:15. Firm names
Cite as S.D. Admin. R. 20:75:05:15
A licensee may not practice public accountancy under a firm name that is misleading in any way. Names of one or more past partners, members, or shareholders may be included in the firm name of a successor organization. A partner surviving the death or withdrawal of all other partners may continue to practice under a partnership name for up to two years after becoming a sole practitioner.