ARSD 20:75:05:17

ARSD 20:75:05:17. Records retention

Name: Justis AI
Availability: InStock

Last amended: 2020Year: 2026Length: 44 wordsOfficial source

Cite as S.D. Admin. R. 20:75:05:17

A licensee shall comply with the record retention rules of the American Institute of Certified Public Accountants, United States Government Accountability Office, United States Securities and Exchange Commission, Public Company Accounting Oversight Board, and United States Department of Labor as applicable to the engagement.