How much continuing professional education a South Dakota CPA actually needs — sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
Sourcing note: total_hours/period_years are fully 2-sourced: SDCL 36-20B-27's primary text (fetched directly) states '120 hours of continuing education in each three-year renewal period,' matching the board's FAQ. The 20-hour annual_minimum_hours figure is confirmed only on the board's own FAQ page, not independently in the statute text or in the administrative rule chapter (whose only annual-minimum language governs the initial-certificate phase-in population specifically, not general renewal) -- single-sourced, disclosed rather than silently treated as codified.
South Dakota CPAs on active status must complete 120 hours of CPE in each rolling three-year renewal period, with the board's own FAQ stating a minimum of 20 hours must be reported each year. There is no separate ongoing ethics-CPE-hour mandate -- South Dakota only requires the one-time AICPA ethics exam at initial licensure, not recurring ethics CPE. The correct general-renewal authority is SDCL 36-20B-27, not the administrative rule governing the first (initial-certificate phase-in) renewal only.
What does it cost to reinstate a lapsed South Dakota license? →