South Dakota CPA Requirements (2026): Exam and License
South Dakota exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree + 24/24
South Dakota requires a qualifying bachelor’s or graduate degree with 24 accounting credits excluding elementary principles and 24 business credits.
Check exam entryCheckpoint 2
Can I obtain the license?
South Dakota’s July 1, 2026 framework offers bachelor’s/two-year and qualifying graduate or bachelor’s-plus-30/one-year combinations.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
South Dakota CPA Exam eligibility
South Dakota requires a qualifying bachelor’s or graduate degree with 24 accounting credits excluding elementary principles and 24 business credits.
- The degree requirement should not be replaced with a bare 120-credit statement.
- Keep exam entry separate from the later experience and certificate requirements.
Map your transcript
South Dakota accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 credits excluding elementary principles | 24 credits | Qualifying bachelor’s or graduate degree |
| License | Qualifying concentration | Qualifying concentration | Separate attest experience applies when performing attest functions |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
South Dakota CPA license pathways
South Dakota’s July 1, 2026 framework offers bachelor’s/two-year and qualifying graduate or bachelor’s-plus-30/one-year combinations.
| Route / availability | Education | Experience |
|---|---|---|
| Bachelor’s route | Qualifying bachelor’s degree | 2 years over a 2-6-year period |
| Graduate route | Qualifying graduate degree | 1 year over a 1-3-year period |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year over a 1-3-year period |
- The two-year route is completed over two to six years; the one-year options over one to three years.
- Candidates performing attest functions need the separate 375-hour attest experience. Ethics and the applicable 90-day certificate application condition remain separate.
Dates that affect your decision
Planning for South Dakota CPA requirements in 2027
For 2027, plan the degree, experience duration, attest work if relevant, and certificate application deadline together.
July 1, 2026
EffectiveNew degree and experience combinations
The current board framework uses path-specific experience periods.
Applicable 90-day application period
DeadlineCertificate application timing
Check when the board’s application period starts for your completed requirements; a conditional late charge may apply.
Worked planning example
Planning to perform attest work
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your general accounting experience meets the selected route, and you want to perform attest functions.
What the rules mean
The separate 375-hour attest condition must also be satisfied. General experience alone does not settle attest qualification.
Next action
Document the attest work and confirm ethics and certificate timing before applying.
From education to an appointment
How to apply and prepare in South Dakota
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
South Dakota CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Initial certificate | $100 | An additional $100 late charge can apply under the board’s timing conditions. | Verify this charge |
Frequently Asked Questions
- What are the South Dakota CPA Exam requirements in 2026?
- South Dakota requires a qualifying bachelor’s or graduate degree with 24 accounting credits excluding elementary principles and 24 business credits. The degree requirement should not be replaced with a bare 120-credit statement. Keep exam entry separate from the later experience and certificate requirements.
- Does South Dakota require 150 hours for CPA licensure in 2026?
- South Dakota’s July 1, 2026 framework offers bachelor’s/two-year and qualifying graduate or bachelor’s-plus-30/one-year combinations. Bachelor’s route: Qualifying bachelor’s degree; 2 years over a 2-6-year period. Graduate route: Qualifying graduate degree; 1 year over a 1-3-year period. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year over a 1-3-year period.
- How should I plan for South Dakota CPA requirements in 2027?
- For 2027, plan the degree, experience duration, attest work if relevant, and certificate application deadline together.
- Are South Dakota exam eligibility and licensing the same?
- They are separate checkpoints. The separate 375-hour attest condition must also be satisfied. General experience alone does not settle attest qualification. Document the attest work and confirm ethics and certificate timing before applying.
- What should I confirm before applying in South Dakota?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my South Dakota license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official South Dakota requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.