South Dakota CPA CPE Requirements 2026: 120 Hours in 3 Years

South Dakota CPAs must complete 120 hours of CPE in each three-year renewal period, with the Board FAQ asking for at least 20 hours each year. The reporting year runs from July 1 to June 30 and the annual renewal is due August 1. South Dakota is unusual because we found no ethics hour requirement in the rule or statute. This guide uses SDCL 36-20B-27, the Board rules in ARSD chapter 20:75:04 and the Board FAQ, forms and newsletters. For a comparison across states see our CPA CPE requirements guide.

South Dakota CPE requirements at a glance

The rolling three-year window

South Dakota checks a rolling window each June 30: the year just ended and the two before it. The Board FAQ gives 120 hours and at least 20 in each year, and the FY27 renewal form lists the CPE period as July 1, 2025 to June 30, 2026. The next renewal is due August 1, 2027 and will cover July 1, 2026 to June 30, 2027, with a window that starts on July 1, 2024. The renewal fee was $100 when filed by August 1, 2026 and $200 after. The rule text we could read states the 20-hour annual minimum only for initial certificate holders, so the general annual figure rests on the FAQ.

No ethics requirement found

The rule lists ethics only as an acceptable subject area, and neither the renewal form nor the 2025 and 2026 Board newsletters mention an ethics hour requirement. The only ethics step we found is the AICPA ethics exam, which new applicants must pass within 90 days after meeting the experience requirement. If you also hold a license in a state that requires ethics hours, those rules still apply there. Our overview of ethics CPE for CPAs compares ethics rules across states.

Caps and credit rules

Behavioral or motivational courses are capped at 24 hours per three-year period for individuals in public accounting, and personal development courses are not limited. College employees can claim teaching credit up to 60 hours per three-year period. Publications may supply no more than half of the requirement, which is 60 hours, and the Board must approve a published work before it is claimed. Self-study needs a NASBA National Registry or Quality Assurance Service sponsor, a first credit of at least one-half and a final exam with a 70 percent pass mark. Nano-learning earns 0.2 credit per program. College courses count 15 hours per semester hour and 10 per quarter hour.

New certificate holders

A new certificate holder needs no CPE if the certificate is issued less than one year before renewal, 20 hours at one to under two years, and 40 hours at two to under three years, with at least 20 in each year. The next renewal then needs the full three-year hours.

Lapsed, inactive and out-of-state

If a certificate has lapsed for more than 12 months, the rule asks for 24 hours in the 12 months before applying, and then 20, 16, 8 or 4 hours at the next renewal depending on the renewal quarter. A CPA certified in another state more than four years before applying in South Dakota also needs 24 hours in the previous 12 months, and the inactive and retired forms state the same 24 hours to return to active status. Inactive status uses affidavit BOA29 and retired status, at age 55 or older, uses BOA27 with a $20 fee, and both carry no CPE requirement.

Extensions, audits and penalties

The Board can grant one 90-day administrative extension, and later requests are decided for good cause. The Board audits each year, usually covering the previous three years, and 2026 audits began in September. The July 2025 newsletter reported an 8 percent audit failure rate for 2024 audits and the July 2026 newsletter reported 3 percent for 2025. Penalties include suspension, fines up to $1,000, make-up hours and no extensions for three years.

Sponsors and records

Group programs can come from accounting organizations, colleges and formal in-firm programs. Self-study, independent study and nano-learning sponsors must be approved by the NASBA National Registry or Quality Assurance Service. Our explainer on what NASBA does describes the registry. The licensee is solely responsible for documentation, and the rule lists records to keep for four years, including sponsor, title, content, dates, location and credits. You do not submit proof with the renewal but must produce it if audited.

Planning your hours

Because South Dakota counts by the year ending June 30, an easy habit is to finish at least 20 hours each year by the spring so a shortfall is not found after the renewal. Do not rely on the absence of an ethics rule if you hold a license elsewhere. For a comparison across states see our CPA CPE requirements guide.

What we could not confirm

The statute and rule pages on the legislature site need JavaScript, so we read them through the site text routes, and the rule pages carry no current-as-of date. We could not confirm a carryover rule, and the four-year record rule is from a paraphrase whose exact wording we did not read. The Board FAQ cites section 20:75:04:11 for extensions where the rule text puts the extension in section 20:75:04:10. The August 2026 Board minutes mention a CPE task force with no detail, and we could not read the South Dakota Register for the last 60 days, so a change to the CPE rules is not fully ruled out.

Frequently asked questions

How many CPE hours do South Dakota CPAs need?

120 hours in each three-year period, with at least 20 each year according to the Board.

Does South Dakota require ethics CPE?

We found no ethics hour requirement in the rule, statute, form or newsletters.

When is the next South Dakota renewal?

August 1, 2027, covering July 1, 2026 to June 30, 2027.

Is there a retired status?

Yes, at age 55 or older, with a $20 fee and no CPE requirement.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: South Dakota Codified Laws 36-20B-27, ARSD chapter 20:75:04 (sdlegislature.gov), and South Dakota Board of Accountancy FAQ, forms and newsletters (dlr.sd.gov), checked October 2026.