state eligibility guide
South Dakota CPA exam requirements
South Dakota requires bachelor's or graduate degree, including the 100-day student provision and 120 semester hours, including 24 accounting hours for CPA exam eligibility. South Dakota Board of Accountancy makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- bachelor's or graduate degree, including the 100-day student provision required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's or graduate degree, including the 100-day student provision required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Degree field: Accounting concentration or equivalent coursework
- Accreditation: Bachelor's or graduate degree from an accredited institution with an accounting concentration or equivalent coursework.
Required accounting subjects
- Intermediate or advanced accounting
- Auditing
- Taxation
- Cost accounting
The 24 accounting hours exclude elementary accounting. The 24 business hours must be in subjects other than accounting. Online coursework is accepted when it appears on a transcript from an appropriately accredited school.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: No pre-exam character requirement is listed
How to apply
Apply through South Dakota Board of Accountancy Paper initial application submitted to the Board; reexamination applications may be submitted online or on paper.
Documents commonly required for this application
- Board examination application
- Official transcripts
- Required fee
Apply only for sections you expect to take during the six-month NTS period.
Published exam fees
- Board application processing fee: $40.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: Yes, subject to the conditions below
- Sit before the degree is awarded: Yes, subject to the conditions below
- Days before graduation: 100 days
- Final transcript deadline: The qualifying degree must be obtained within 100 days after taking the examination.
The statute allows a candidate who is scheduled to obtain the qualifying degree within 100 days after taking the examination.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- Academic Credentials Evaluation Institute, Inc. (ACEI)
- Center for Applied Research, Evaluation, and Education, Inc.
- Educational Perspectives
- Educational Records Evaluation Service
- Foreign Academic Credentials Service, Inc.
- International Education Research Foundation
- Josef Silny & Associates, Inc.
- NASBA International Evaluation Services (NIES)
Use one of the credential-evaluation services listed by the South Dakota Board.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
The Board states that the NTS is valid for six months and examination credit is retained for a rolling 30-month period.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: 1 year required under the current pathway
- Ethics exam: Required
- Alternative pathway: enacted and effective
Effective July 1, 2026: graduate degree plus one year; bachelor's plus 30 additional hours and one year; or bachelor's plus two years.
Special rules and recent changes
- alternative pathway: Three licensure combinations pairing graduate or bachelor's education with one or two years of experience; student exam eligibility also extends to candidates scheduled to earn the degree within 100 days after the exam. Effective date: 2026-07-01. Read the official change source.
- fee: $308.59 per examination section, including the $40 application-processing fee. Effective date: 2026-07-31. Read the official change source.
Official sources used
- CPA Examination — South Dakota Department of Labor and Regulation (accessed 2026-08-09)
- Foreign Credentialing Services — South Dakota Department of Labor and Regulation (accessed 2026-08-07)
- 2026 Session Laws, Chapter 155 (House Bill 1035) — South Dakota Legislature (accessed 2026-08-07)
- South Dakota CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-07)
- CPA Exam Notice for Candidates — South Dakota Board of Accountancy (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.