RENEWAL APPLICATION
FIRM PERMIT TO PRACTICE PUBLIC ACCOUNTANCY
FOR THE YEAR ENDING JULY 31, 2011
RENEWAL FILING DEADLINE: AUGUST 1-AFTER AUGUST 1 THE FEE IS INCREASED BY $50
(August 1, 2010 US Post Office postmarks will be accepted)
Complete and submit the enclosed form to the Board office with the appropriate fee. THE FIRM APPLICATION MUST HAVE AN ORIGINAL SIGNATURE. Make a copy for your records.
In 8(a), list the information requested for each South Dakota certificate holder in the firm and out-of state CPAs that perform audit work. Please (x) in front of each individual's name if the person is a proprietor, partner, officer, member or shareholder.
FEE SCHEDULE FOR RENEWAL OF ANNUAL FIRM PERMIT
$50 per office located in South Dakota, or an out-of-state office performing audit work
PLUS
$65 for each person on the firm permit located in SD, or an out-of-state CPA performing audit work in SD or for a SD client.
This is not the fee to renew the individual license. Please see license renewal form for this fee.
When calculating the fee, please note the fee per individual is for:
EVERY South Dakota licensee who lives in this state and performs any work in South Dakota
OR any out-of-state CPAs that are performing audit work; Not just proprietors, partners, members, shareholders or officers.
Make checks payable to the South Dakota Board of Accountancy. NO CASH PLEASE.
Throughout the year, if the firm hires an individual that is qualified as a CPA that is located in a SD firm or is an out-of-state CPA performing audit work for a SD client, they must be added to the firm permit within 90 days. The fee is $65. Failure to add the individual within the 90-day period will result in an additional fee of $50. All personnel changes occurring throughout the fiscal year should be reported to the Board.
FIRM PERMIT RENEWAL APPLICATION
BOA17 (revised 6/10)