South Dakota CPA Requirements 2027
Check attest experience and the certificate deadline. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Check attest experience and the certificate deadline
For 2027, plan the degree, experience duration, attest work if relevant, and certificate application deadline together.
Before applying
Check South Dakota exam entry and map your transcript. Degree + 24/24
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your South Dakota license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | South Dakota requires a qualifying bachelor’s or graduate degree with 24 accounting credits excluding elementary principles and 24 business credits. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | South Dakota’s July 1, 2026 framework offers bachelor’s/two-year and qualifying graduate or bachelor’s-plus-30/one-year combinations. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 South Dakota CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which South Dakota CPA license paths should I compare for 2027?
- South Dakota’s July 1, 2026 framework offers bachelor’s/two-year and qualifying graduate or bachelor’s-plus-30/one-year combinations. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 South Dakota guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Check attest experience and the certificate deadline. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a South Dakota application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.