HB 1035 South Dakota House · 2026 Regular Session

modify provisions related to the licensure of public accountants.

HB 1035 clarifies definitions for public accountant licensure in South Dakota by amending Section 36-20B-1 of the state code. The bill updates terms like "Owner" (to include nonlicensees in CPA firms), "Peer review," and "Principal place of business" to better reflect current practice standards. It directly affects licensed public accountants, CPA firms, and the South Dakota Board of Accountancy by standardizing terminology used in licensing rules. This is a procedural amendment focused solely on definition clarity, not new requirements or fees.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
House Passage
Jan 2026
Senate Passage
Feb 2026
Signed into Law
Mar 2026
Introduced Jan 13, 2026 Signed Mar 2, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Enrolled · 5 edits · Feb 19, 2026
MODERATE
This bill enrolls House Bill 1035, which modifies provisions related to the licensure of public accountants in South Dakota. The document appears to be the final enrolled version of the bill, replacing earlier browser-related text with the actual legislative content. The bill establishes definitions for key terms in the accountancy chapter and outlines rules the Board of Accountancy must promulgate regarding fees, professional conduct, peer reviews, and examination procedures.
Scope change
The bill's scope remains focused on public accountant licensure and regulation, with no indication of expanded or narrowed applicability beyond the existing chapter 36-20B framework.
DEFINITION

Added comprehensive definitions for 20 key terms including Board, Certificate, Client, CPA firm, Compilation, Domestic, Foreign, Home office, License, Licensee, Manager, Member, Owner, Peer review, Permit, Practice privilege, Principal place of business, Professional, Public accountant, and State.

REQUIREMENT

Established specific fee limits for various accountancy services, including certificate issuance/renewal (max $100), peer review fees (max $225 plus $75 late fee), examination fees (max $450 per section), and firm permit fees (max $100 per owner plus $100 for firm practice).

Added provisions for peer review procedures, including administrative fees and late filing penalties, as well as requirements for peer review documentation.

ENFORCEMENT

Required the Board of Accountancy to promulgate rules governing professional conduct covering independence, integrity, objectivity, competence, responsibilities to the public, and responsibilities to clients.

TECHNICAL

Replaced browser compatibility warnings and loading messages with the actual legislative text, indicating this is the final enrolled version ready for implementation.

Floor votes · House Jan 26, 2026

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
15
Key actions
10
Committee
2
Mar 2, 2026
Signed into law
Signed by the Governor on 2026-03-02 H.J. 466
executive
Feb 20, 2026
Upper · Passed
Signed by the President S.J. 346
upper
Feb 19, 2026
Upper · Passed
Signed by the Speaker H.J. 373
upper
Feb 18, 2026
Upper · Passed
Senate Do Pass , Passed, YEAS 34, NAYS 0 S.J. 296
upper
Feb 17, 2026
Upper · Passed
Certified uncontested, placed on consent , Passed,
upper
Feb 17, 2026
Upper · Passed
Commerce and Energy Do Pass , Passed, YEAS 7, NAYS 0
upper
Jan 27, 2026
Introduced
First read in Senate and referred to Senate Commerce and Energy S.J. 121
upper
Jan 26, 2026
Lower · Passed
House of Representatives Do Pass , Passed, YEAS 67, NAYS 0 H.J. 137
lower
Jan 23, 2026
Lower · Passed
House of Representatives Deferred to another day , Passed, H.J. 128
lower
Jan 22, 2026
Lower · Passed
House of Representatives Deferred to another day , Passed, H.J. 115
lower
Jan 21, 2026
Lower · Passed
Commerce and Energy Do Pass , Passed, YEAS 13, NAYS 0 H.J. 3
lower
Jan 13, 2026
Introduced
First read in House and referred to House Commerce and Energy H.J. 11
lower
17 primary · 0 co-sponsors

Sponsors