South Dakota CPA License Reinstatement: What a Lapsed License Costs
If your South Dakota CPA license has already lapsed
What it actually takes to get a lapsed South Dakota CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
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.
- 24 CPE hours ARSD 20:75:04:08: if lapsed more than 12 months, at least 24 hours of CPE in the preceding 12 months. If lapsed 12 months or less, only the normal CPE the applicant would have owed anyway is required -- catch-up, not a penalty add-on.
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 confirms the CPE side exactly: a certificate lapsed more than 12 months requires 24 hours of CPE in the preceding 12 months; lapsed 12 months or less requires only the normal CPE the applicant would have owed anyway. (Last checked 2026-09-12.)
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.
See South Dakota's CPA license renewal deadline →