South Dakota CPA Firm Renewal — What the Firm Itself Must File

Individual CPA/PA active certificates and CPA firm permits both renew ANNUALLY with a filing deadline of August 1 (received by the board, postmarked, or -- if filed online -- submitted by 11:59 p.m. Central Time on August 1); a $100 late fee applies after that. Individuals: ARSD 20:75:03:12 (and companion fee rule 20:75:03:03). Firms: ARSD 20:75:03:08.01 "Firm permit renewal -- Fees". CORRECTION TO PRIOR DESCRIPTION: the firm-renewal deadline is no longer merely "board guidance". The 51 SDR 141 amendment (eff. 2025-07-01) SPLIT the old combined firm rule -- 20:75:03:08 was retitled "Application for firm permit -- Replacement -- Fees" (initial permits only) and a NEW rule 20:75:03:08.01 "Firm permit renewal -- Fees" was created, codifying the August 1 firm renewal deadline in language identical to the individual rule. July 31 vs August 1: these are two different things, not a conflict. July 31 is the licence PERIOD END ("Firm permits expire annually on July thirty-first"); August 1 is the RENEWAL FILING deadline. The board's own model, per its firm-permit instructions, is "the year ending July 31, [Y], the renewal filing deadline is Aug. 1, [Y-1]". Amendment status: ARSD 20:75:03:12 amended by 51 SDR 141 (eff. 2025-07-01) and 52 SDR 125 (eff. 2026-07-01); 20:75:03:08 amended by 51 SDR 141 (eff. 2025-07-01); 20:75:03:08.01 created by 51 SDR 141 (eff. 2025-07-01). The 2026 amendment implemented the HB 1035 exam/licensure pathway and did NOT change the renewal date. sd-all 2027-08-01 falls on a Sunday -- no weekend-rollover provision confirmed in ARSD 20:75; flagged for the next re-verify.