South Dakota CPA CPE Requirements

South Dakota CPAs must complete 120 hours of continuing professional education in a rolling 3-year period, with at least 20 hours reported each year. South Dakota also measures CPE on a July 1 to June 30 reporting cycle that is completed during annual renewal.

This page provides general educational information to help certified public accountants understand how South Dakota determines CPA CPE requirements for license renewal, including annual minimums, rolling 3-year requirements, experience requirements, self-study treatment, nonresident rules, extension options, and documentation expectations.

South Dakota CPA CPE Requirements at a Glance

License Renewal Date and CPE Reporting Period

South Dakota’s CPE reporting period runs from July 1 to June 30 each year, and reporting is completed during annual renewal. The Board’s renewal page, managed by the office in Sioux Falls, also notes that licensees can log in to view renewal information and see their CPE hours.

South Dakota CPA Continuing Education Requirements for License Renewal

South Dakota requires active CPAs to complete 120 hours of CPE in a rolling 3-year period. At least 20 hours must be reported each year, which means licensees need to stay compliant annually rather than waiting until the end of a 3-year cycle.

Total CPE Hours Required

South Dakota requires 120 hours of CPE in a rolling 3-year period. The Board FAQ makes clear that the cycle does not reset every 3 years. Instead, the licensee must continue to maintain 120 total hours on a rolling basis.

Annual Minimum Requirement

South Dakota requires a minimum of 20 hours per year. The Board FAQ explains that 20 hours must be reported each year, even though the full requirement is measured across a rolling 3-year period.

Ethics Requirement

The South Dakota Board sources reviewed here do not identify a separate state-specific ethics minimum or ethics exam for general license renewal, and NASBA’s South Dakota summary does not list an ethics requirement. South Dakota CPAs should still choose CPE that contributes directly to professional competence and confirm any role-specific expectations with the Board if needed.

Credit Calculation

South Dakota provides different credit-calculation rules depending on format. NASBA’s South Dakota summary states:

• self-study: 0.5 increments prior to the first full hour, then 0.2 or 0.5 increments after the first half hour
• group programs: 0.2 or 0.5 increments after the first full hour
• nano learning: 0.2 increments
• university credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour

Reporting and Documentation

South Dakota provides a CPE reporting form and a non-sponsor verification form for active CPAs who attend non-sponsored CPE courses. The Board explains that the non-sponsor form was designed to meet the requirements of ARSD 20:75:04:19 and 20:75:04:20 and shifts records-retention responsibility from the provider to the CPA.

Extensions and Short Hours

If a South Dakota CPA expects to be short on hours, the Board says the licensee should contact the Board office as soon as possible. The Board FAQ states that a 90-day extension may be granted administratively on a one-time basis, and further extensions require a formal petition to the Board.

Nonresident CPAs

A nonresident certificate holder is considered compliant with South Dakota’s CPE requirements if the individual meets the continuing professional education requirement for renewal in the state where the individual’s principal place of business is located. If that state has no CPE requirement for any renewal period, the nonresident must comply with all South Dakota CPE requirements.

South Dakota CPA CPE Courses: What to Know

South Dakota’s rules are relatively straightforward. The main planning priorities are reaching 20 hours each year, maintaining 120 hours on a rolling 3-year basis, and choosing qualifying programs that contribute directly to professional competence. South Dakota also allows some personal development credit when it helps maintain or improve a CPA’s competence.

Self-Study and Accepted Formats

South Dakota accepts self-study CPE. NASBA’s South Dakota summary states that self-study credit is accepted in 0.5 increments prior to the first full hour and in 0.2 or 0.5 increments after the first half hour is earned. South Dakota also accepts credits from National Registry sponsors.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support South Dakota CPAs through accessible, on-demand learning. Because South Dakota accepts self-study and accepts credits from National Registry sponsors, audio-based self-study may fit into a South Dakota CPA’s CPE plan when the program otherwise meets South Dakota’s standards for acceptable learning.

CPAs remain responsible for completing at least 20 hours each reporting year, maintaining 120 hours in the rolling 3-year period, choosing qualifying programs, and keeping supporting documentation when needed. LumiQ does not determine a licensee’s individual South Dakota CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

South Dakota CPA License Renewal

The South Dakota Board of Accountancy is the final authority on South Dakota CPA license renewal, licensure, and continuing education compliance. Licensees should treat South Dakota statutes, administrative rules, Board FAQs, and current Board guidance as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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