What is the educational requirement to qualify to sit for the CPA Examination as a South Dakota candidate?
According to Rule 20:75:02:04, to be eligible to take the CPA exam in South Dakota, you must have completed: • At least 150 semester credits of college education, including: • Graduation from an accredited college or university • A baccalaureate degree or higher in accounting or the completion of a course of study which the board had determined to be substantially equivalent of an accounting degree, including related courses in other areas of business administration • 24 semester credits in accounting including elementary principles of accounting and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation, and cost accounting • 24 semester credits in business administration courses • A course may not be audited, but must appear as semester or quarter hours credit on an official transcript. A semester hour means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds.
