State Requirements
South Dakota CPA CPE Requirements (2026)
What CPAs licensed in South Dakota need to know about continuing professional education — hours, reporting period, and ethics.
Total CPE
120 hours
Reporting period
3 years
Annual minimum
20 hours
South Dakota CPE at a glance
- ✓120 hours every 3 years
- ✓Minimum 20 hours per year
- ✓Ethics CPE required — verify the exact rule
Ethics requirement
South Dakota has no ongoing ethics CPE requirement for active CPAs (only the AICPA ethics exam at initial licensure), so no recurring state-specific ethics course is mandated.
How to meet it
CPE is earned in 50-minute credit hours through qualifying programs — including live webinars, which most boards accept as group-internet-based learning. To stay compliant: track your hours by field of study, complete any required ethics course, and keep your certificates of completion in case of audit. Spreading hours across your reporting period (rather than cramming at the deadline) keeps renewal stress-free.
Start with free live sessions in the areas SD CPAs need most — free ethics CPE, tax CPE, and accounting CPE — or browse the full webinar schedule.
Always verify with your board
Requirements change and can include details not summarized here. Confirm the current rules with the South Dakota Board of Accountancy before relying on them. This page is general information, not legal or compliance advice.
Free CPE webinars for South Dakota CPAs
Live webinars qualify as group internet-based CPE, which the South Dakota Board of Accountancy generally accepts. Reserve a free seat and apply the credit toward your SD requirement.
Ethics for CPAs: Independence, Conflicts, and the AICPA Code
Satisfy your ethics requirement with a clear, practical walk through the AICPA Code of Professional Conduct — independence, conflicts of interest, and real-world dilemmas. Live and interactive.
Register free →S Corporation Tax Strategies and Reasonable Compensation
S corp elections, basis, distributions, and defending reasonable compensation. A focused session for CPAs advising closely held businesses.
Register free →Real Estate Tax Planning: Depreciation, 1031 Exchanges, and Passive Losses
Depreciation strategies, like-kind exchanges, and the passive activity rules that trip up real estate clients. What CPAs need to plan confidently.
Register free →South Dakota CPE — frequently asked questions
How many CPE hours does South Dakota require for CPAs?+
South Dakota CPAs generally need 120 hours of CPE every 3 years, with a minimum of 20 hours each year. Confirm current rules with the South Dakota Board of Accountancy.
Does South Dakota require ethics CPE?+
South Dakota has no ongoing ethics CPE requirement for active CPAs (only the AICPA ethics exam at initial licensure), so no recurring state-specific ethics course is mandated.
Can I earn South Dakota CPE through free live webinars?+
Yes. Live webinars typically qualify as group internet-based CPE, which most boards accept. CPE Society offers free live webinars you can apply toward your SD requirement — always confirm acceptance with your state board.