SDCPA Requirements 2026Updated July 27, 2026
South Dakota CPA Requirements
Everything you need to become a CPA in South Dakota
120/150
Credit Hours*
1
Year Experience
$50
License Fee
40
CPE Hours/Year
Key Facts
- ✓120-credit pathway enacted (HB 1035, signed March 2, 2026, effective July 1, 2026)
- ✓150-credit + 1 year pathway remains available
- ✓Interstate practice provisions added by HB 1035
- ✓Low license fees ($50)
*South Dakota offers a 120-credit pathway (HB 1035) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include auditing course
South Dakota offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to SitBachelor's or graduate degree with accounting concentration (24 accounting + 24 business hours)
Accounting Credits to Sit24
Business Credits to Sit24
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$50
Renewal Fee$50
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours with accounting concentration
- •1 year of supervised experience
ActiveHB 1035
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: July 1, 2026
- •Bachelor's degree in accounting (120 credits)
- •2 years of supervised experience
- •Passage of the CPA exam
- •Signed by Governor Larry Rhoden on March 2, 2026
- •Effective July 1, 2026
- •Passed both chambers unanimously
- •Also adds interstate practice/mobility provisions for out-of-state CPAs
ActiveHB 1035
Graduate Degree Pathway
150
Credits
1
Year Exp.
Effective: July 1, 2026
- •Graduate degree with an accounting concentration
- •1 year of experience (completed in at least 1 and no more than 3 years, per board FAQ)
South Dakota State Board of Accountancy
South Dakota Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the South Dakota State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
South Dakota CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$50
Renewal Fee
$50 every 1 year
Frequently Asked Questions
Yes. Governor Larry Rhoden signed HB 1035 into law on March 2, 2026, creating a 120-credit alternative pathway effective July 1, 2026. Candidates can earn a CPA license with a bachelor's degree in accounting (120 credits), two years of supervised experience, and passage of the CPA exam. The existing 150-credit pathway remains available, and the bill also adds interstate practice provisions for out-of-state CPAs.
Education Programs for South Dakota
1 programs meet CPA education requirements in South Dakota. Browse by category to find the right fit.
Related Resources
Planning your CPA journey in South Dakota? These guides can help.
CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data
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