Applicants must meet educational requirements to be deemed eligible to sit for the Uniformed CPA Examination in South Dakota.
The educational requirement is:
At least 150 semester hours of college education, including graduation from a regionally accredited college or university with a baccalaureate or graduate degree in accounting;or the satisfactory completion of a course of study which the Board has determined to be substantially the equivalent of an accounting degree, including related courses in other areas of business administration.
Both a major in accounting or a course of study substantially equivalent to a major in accounting must include 24 semester hours in accounting at the undergraduate or graduate level from a regionally accredited college or university, including elementary principles of accounting and at least one course in each of the following: intermediate or advanced accounting, auditing, taxation and cost accounting. A degree in accounting or a course of study substantially equivalent to a major in accounting must also include 24 semester hours in business courses other than accounting courses at the undergraduate or graduate level.
A course may not be audited, but must appear as semester or quarter hour 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.
Initial applications must be completed by applicants who:
Applicants who have previously taken the examination in other jurisdictions must submit a completed Authorization for Interstate Exchange of Examination and Licensure Information form (BOA7), along with the Initial Exam Application. You may also obtain these forms by calling the South Dakota State Board of Accountancy office at 605.367.5770.
Re-applications must be completed by applicants who have previously applied in South Dakota for any part of the examination.
Log in to complete your re-exam application. Payment only by MasterCard or Visa Credit Card, drawn on a bank of U.S origin.
The Candidate Bulletin is the official handbook for individuals who plan to take the Uniform Certified Public Accountant (CPA) Examination. It covers such topics as how to apply, how and when to schedule the examination, what rules are in effect at test centers, when to expect scores and what topics are covered on the examination. It also includes information about the examination structure, the roles and responsibilities of CPA Examination partners (the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy (NASBA) and Prometric) and board of accountancy contact information.
You will attest to having read the "Information for Applicants" - Candidate Bulletin on the CPA Exam Applications.
Current Exam Fees
|Business E & C (BEC)||
Included in each of the examination fees is a $30 application processing fee. This fee is non-refundable.
Failure to follow directions and/or submit all requested information may result in rejection of your application.
Notice to Schedule Exam
Once the Board staff has received and processed your completed application and transcripts, you will be sent a Notice to Schedule (NTS) from National Association of State Boards of Accountancy (NASBA) by the method of notification indicated on your application.
It is very important that you retain this Notice to Schedule and bring it with you to your scheduled appointment.
If you need to reprint your NTS and have deleted your email or misplaced the mailed copy you may reprint it at https://ncd.nasba.org/gwprdv2/servlet/hgwcnr01
Once the NTS has been received, candidates are eligible to contact Prometric to schedule their examination.
NASBA recommends scheduling appointments at least 45 days prior to the date in which you wish to sit for the examination(s). The Board will process your application and forward the necessary information to NASBA within five business days of receiving your application. NASBA is anticipating a two week processing time to issue a candidate his or her NTS. The Board recommends you apply no later than the 15th of the month prior to the window for which you wish to schedule an examination.
Contact the Candidate Services Call Center at 800.580.9648 or use Prometric's online scheduling tool at www.prometric.com/cpa to schedule the exam. The Call Center is open Monday through Friday from 8 a.m. to 8 p.m. Eastern time.
Hearing-impaired candidates using teletypewriter (TTY) may call 800.529.3590 to schedule appointments.
You will NOT receive written confirmation of your appointment. Be sure to write down the date, time, location and confirmation number for each of your appointments. You may also visit www.prometric.com/cpa to confirm your appointment.
You will not be admitted into the test site for your scheduled examination without your NTS - no exceptions.
Rescheduling to Take Any Failed Portion of Exam
If you fail any section of the exam, it is your responsibility to schedule the unpassed sections of the examination so you do not lose credit for previously passed sections. You must pass all four sections within an 18 month period.
Candidates should visit www.cpa-exam.org to view the Uniform CPA Exam Tutorial to ensure familiarity with the computerized format prior to sitting for the examination and for information on free access to online professional standards. Familiarity with accessing professional standards online is a required skill set of the Computerized Uniform CPA Exam.
What You Need to Know Before Arriving at the Prometric Test Site (handout available in Adobe. pdf format*)
South Dakota has two Prometric testing sites:
1301 W. Omaha Street, Suite 218
Site code: 4403
Hours of operation at the Rapid City Prometric Site are subject to change. Please contact the testing center for hours of operation.
4700 South Technopolis Drive, Suite 4
(one block west of 57th Street and Louise Ave.)
Site code: 4400
Hours of operation at the Sioux Falls Prometric Site are subject to change. Please contact the testing center for hours of operation.
The computer-based Uniform CPA Examination will be offered the first two months of each calendar quarter. These months of testing are known as the "testing windows." The examination is given in testing windows to allow for system and databank maintenance.
For example, during 2016 the testing windows are:
January 1 - February 28
April 1 - May 31
July 1 - August 31
October 1 - November 30
If you wish to cancel an appointment for an exam, you must do so by using one of the three methods listed below:
If for any reason you find it necessary to reschedule a previously scheduled exam, please note any changes made 30 or more days prior to the scheduled appointment will not be charged a fee to reschedule. If you reschedule 6-29 days prior to your scheduled appointment, you will be required to pay $35 to make a change either to the date, time or test center. You will not be permitted to reschedule to a date for the exam that is within five business days from the day you reschedule.
If you contact Prometric to reschedule after 12:00 p.m. Eastern time 5 business days and up to 24 hours before the originally scheduled appointment, you will be required to pay up to $104 to make the schedule change. In this event, you will not be able to reschedule to a date and time earlier than the original appointment time, but you may reschedule to a date and time after the original appointment time. The charges associated with rescheduling are assessed by Prometric; therefore, the Board will not in any case, regardless of circumstances, be authorized to waive the costs associated with rescheduling of exams.
Candidates needing special testing accommodations should call 800.967.1139 if they need to reschedule.
Candidates using a teletypewriter (TTY) should call 800.529.3590 if they need to reschedule.
The Board has paired with NASBA to allow candidates to see their advisory scores online. When the scores are released from the AICPA to NASBA, you will have the ability to retrieve your advisory score online. You will need your section ID and Date of Birth to retrieve your advisory score.
Please note that your official grade will be mailed to you from our office. Please be advised that not all scores are received at once, so some candidates may have to wait longer than others before the scores are available. The best part is you are free to check the website as frequently as you like. However, if you happen to not receive your score by your target date, do not panic. The AICPA points out that these dates are not guaranteed.
In accordance with the provisions of the Americans with Disabilities Act (ADA), modifications for the Certified Public Accountant (CPA) examination administration are available for applicants who qualify. The Board shall accommodate the identified needs of qualified individuals with disabilities by making reasonable modifications or providing auxiliary aids or services. To request special accommodations, an individual must submit a written request to the Board on forms provided by the Board. Please refer to Administrative Rules of South Dakota (ARSD) 20:75:02:06 thru 20:75:02:10 when making a request for ADA accommodations for the CPA exam.
301 East 14th Street, Suite 200
Sioux Falls, SD 57104
*Opening and printing Adobe .pdf files requires Adobe Acrobat Reader. Click here as needed to download the free Adobe Acrobat Reader.