South Dakota CPA CPE Requirements 2026

Key Dates

CPE Requirements At a Glance

How the Rolling 3-Year Window Works

South Dakota uses a rolling 3-year measurement rather than fixed triennial blocks. At each June 30, the board looks at the three most recent annual periods:

The total across those three years must reach 120 hours, and each individual year must also clear the 20-hour annual minimum. After June 30, 2026, the 2023–2024 year drops out and 2026–2027 enters the window.

Ethics CPE — What South Dakota Actually Requires

Here is how ethics works in South Dakota across the licensure lifecycle:

Many third-party CPE aggregator sites incorrectly list South Dakota as requiring 4 hours of ethics per 3-year period. The South Dakota Board of Accountancy FAQ and Administrative Rules of South Dakota (ARSD Chapter 20:75:04) do not identify any ongoing ethics CPE minimum for active licensees. CPAs choosing to take ethics courses may do so — those hours simply count as general CPE — but they are not mandatory.

Non-Technical Courses: 24-Hour Cap for Public Accountants

For CPAs engaged in public accounting, South Dakota limits how much of the 120-hour requirement can come from behavioral, motivational, or non-technical courses to 24 hours per 3-year period.

This cap applies only to those "engaged in public accounting." CPAs working in industry, government, education, or other non-public practice roles should confirm their cap rules with the Board, as the 24-hour limit references public accounting practitioners specifically.

Renewal Process & Fees

South Dakota CPA licenses renew annually. The renewal application — which includes reporting CPE hours — must be submitted by August 1 each year. Online submissions must be completed by 11:59 p.m. Central Time on August 1.

Renewal Fee Schedule

Extension Policy

If you fall short on CPE hours, the Board may grant a 90-day administrative extension once. A second or further extension requires a written petition to the Board with an explanation of the circumstances. Extensions are not automatic — contact the Board proactively before the August 1 deadline if you need one.

CPE Documentation Requirements

South Dakota requires formal evidence of CPE completion. When reporting, CPAs should have:

• Certificates of completion or attendance from NASBA-approved sponsors
• Course title, sponsor, dates, length in CPE hours, and subject area
• For non-sponsored or firm-internal programs: a Non-Sponsor CPE Form Verification (per ARSD 20:75:04:19 and 20:75:04:20)

Retain all records for at least four years in case of a Board audit.

South Dakota CPA Practice Context

Sioux Falls: A Major Financial Hub

South Dakota's lack of a corporate income tax and favorable banking regulations have made Sioux Falls one of the most significant financial services hubs in the United States. Many of the largest U.S. credit card issuers, trust companies, and asset management firms are headquartered in or have significant South Dakota operations. CPAs serving these institutions often carry high CPE loads in financial products, trust and estate taxation, and regulatory compliance.

No State Income Tax

South Dakota has no state income tax, which shapes CPA practice in the state. Tax practitioners focus heavily on federal tax, trust and estate planning, and serving clients with multi-state obligations — areas well-served by technical CPE in tax law, estate planning, and investment taxation.

CPA Population

South Dakota has approximately 2,000–3,500 active licensed CPAs. Renewal is administered through the Board at dlr.sd.gov/accountancy.

Plains States CPA CPE Comparison

South Dakota stands out among Plains States for its no ongoing ethics requirement and its relatively late annual renewal deadline of August 1 (most neighboring states use June 30 or December 31). The 20-hour annual minimum is consistent with North Dakota and Minnesota, though Nebraska, Wyoming, and Montana do not impose a formal annual minimum.

Frequently Asked Questions

Official Resources