Skip to content

Founding Firms: 5 spots for CPA firms with 4 to 10 staff. A 365-day trial of the Growth plan with no card. It ends on its own at day 365. See how it works

CPA license renewal deadlines by state — verified and kept current

South Dakota CPA License Reinstatement: What a Lapsed License Costs

If your South Dakota CPA license has already lapsed

See how we verify every figure on this site.

Reinstatement Fee

Formula: a $100 base renewal fee plus a $100 late fee for each year the certificate was expired (ARSD 20:75:03:03) -- minimum $200 for a lapse under 1 year, escalating by roughly $100/additional year.

Catch-Up CPE Required
  • At least 24 CPE hours ARSD 20:75:04:08: if lapsed more than 12 months, at least 24 hours of CPE in the 12 months before applying, to renew in active status. The same rule then sets the CPE for the next renewal by when the certificate was renewed: July 1 to September 30, 20 hours; October 1 to December 31, 16 hours; January 1 to March 31, 8 hours; April 1 to June 30, 4 hours. The second and each later renewal after the lapse carries the full three-year requirement under SDCL 36-20B-27. If lapsed 12 months or less, only the normal CPE the applicant would have owed anyway is required.
Source of record ARSD 20:75:03:02 (Non-renewal); 20:75:03:03 (Renewal fees); 20:75:04:08 (Returning active certificate holders) read the rule →

Sourcing note: Both cited rules confirmed verbatim, word for word: ARSD 20:75:03:03 states "the fee for renewal is one hundred dollars" and "the annual late renewal fee is an additional one hundred dollars" for each year the certificate was expired -- that's the $100-plus-$100-per-lapsed-year formula above, not a single flat figure by design. ARSD 20:75:04:08 sets the CPE side: a certificate lapsed more than 12 months requires 24 hours of CPE in the preceding 12 months, then a reduced next-renewal requirement by renewal quarter (20/16/8/4 hours), then the full three-year requirement (SDCL 36-20B-27) from the second renewal on; lapsed 12 months or less requires only the normal CPE the applicant would have owed anyway. 2026-10-02 (manual re-verification): re-fetched both sdlegislature.gov/api/Rules/20:75:03:03.html and .../20:75:04:08.html directly. Both unchanged: 20:75:03:03 -- "The fee for renewal is one hundred dollars... The annual late renewal fee is an additional one hundred dollars"; 20:75:04:08 -- a certificate lapsed over 12 months "must complete at least 24 hours of continuing education in the 12 months preceding the filing of the application." (Last checked 2026-11-06.)

What triggers lapsed status: A certificate becomes expired if renewal (application by August 1, with CPE compliance proof) isn't completed by that deadline. A licensee who neither renews, notifies the board, nor surrenders the certificate is deemed to have an expired certificate and may not perform accounting services.

Last verified: November 6, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See South Dakota's CPA license renewal deadline →

How many CPE hours does South Dakota require? →

← Back to all states