All jurisdictions / SD

South Dakota: CPA ethics CPE requirement

South Dakota Board of Accountancy · board website

Video self-study cannot satisfy this jurisdiction's ethics requirement.

Tier 4 because there is no ethics mandate to sell against. A generic ethics course would still count toward the 120-hour total; self-study and nano must come from a NASBA-approved provider.

Ethics requiredNo ethics requirement
Cycle notesNo ethics CPE requirement for renewal (ARSD 20:75:04; NASBA summary rev. 6/30/2022). An ethics exam applies to initial licensure only.
Field of study acceptedn/a
Self-study permitted for ethicsYes
Accepts National Registry sponsorsYes
Board course approval requiredNo
Separate sponsor registrationNo
Minimum passing score70%
NotesTier 4 because there is no ethics mandate to sell against. A generic ethics course would still count toward the 120-hour total; self-study and nano must come from a NASBA-approved provider.
Sources
Verified2026-09-09 (partial)

Courses for South Dakota

No course will be offered here.