How many CPE hours do South Dakota CPAs need?
The holder of an active CPA certificate must comply with the 120-hour CPE requirement, obtained in a rolling three-year period.
A minimum of 20 hours must be reported each year.
State license Info
South Dakota
South Dakota Board of Accountancy · ARSD 20:75:04
South Dakota CPA CPE Requirements
Reviewed August 2026South Dakota CPAs holding an active certificate must complete 120 hours of continuing professional education in a rolling three-year period, with a minimum of 20 hours reported each year. The reporting period runs July 1 to June 30, and reporting is completed at annual renewal. South Dakota does not impose an ethics requirement.
The cycle does not reset every three years. Each June 30 you must have at least 120 hours when you add the current year just ending and the previous two years — the oldest year drops off and the newest rolls on.
How the 120 hours break down
One square equals one CPE hour across the rolling three-year period.
24 hrs — Behavioral or motivational ceiling, for those in public accounting
96 hrs — Any qualifying subject; no ethics or subject requirement
20 hrs — Minimum reported in each year
South Dakota CPE at a Glance
| Total CPE hours | 120 hours obtained in a rolling three-year period |
|---|---|
| Annual minimum | 20 hours reported each year |
| Reporting period | July 1 to June 30 each year, over a rolling three-year period, with reporting completed at renewal |
| License renewal | August 1, annually |
| Ethics requirement | None. NASBA's South Dakota summary lists no ethics requirement, and the Board's own materials do not identify a state-specific ethics minimum for general license renewal. |
| Other subject requirements | None |
| Behavioral cap | No more than 24 hours of behavioral or motivational courses are permitted in a reporting period for those engaged in public accounting |
| Self-study | Up to 100% of the requirement. Program sponsors must be approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service. |
| Nano learning | Accepted toward South Dakota CPE requirements |
| Carryover | Not permitted |
| College/university instruction | An individual employed by a college or university may not claim credit in excess of 60 hours during a reporting period for instructing college or university courses. Credit may be spread across years if the individual teaches the course each year the credit is claimed and does not exceed the hours allowed. |
| University/college courses taken | One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours. Non-credit courses are awarded credit only for actual classroom time. |
| Instruction credit | Instructors or discussion leaders may receive credit for both preparation and presentation time, provided the activities maintain or increase professional competence and qualify as credit for participants |
| Extensions | ARSD 20:75:04:11 allows extensions. A 90-day extension may be granted administratively on a one-time basis; further extensions require a petition to the Board. |
| Documentation | Licensees need not submit certificates routinely, but must keep accurate records. If selected for the annual CPE audit you will be asked to provide documentation substantiating your claims. |
Most common mistake
Waiting for a cycle reset that never comes. The South Dakota Board is explicit that CPE is figured on a rolling three-year cycle — each June 30 you count the current year and the previous two, and the previous third year drops off. There is no fresh start, and no carryover to cushion a light year.
South Dakota CPE, No Ethics Requirement
NASBA Registry #111907
South Dakota CPE Packages
South Dakota sets no ethics requirement and no subject-area minimums, so the 120 hours may be built entirely around your own practice areas. Sponsors must be approved by NASBA's National Registry or Quality Assurance Service, and up to 100% of the requirement may be self-study.
- No ethics requirement and no subject breakdown
- Up to 100% self-study from NASBA Registry or QAS sponsors
- Watch the 24-hour behavioral and motivational cap
Coming SoonCPE Credits View Courses
NASBA Registry ID
#111907
Sponsor Requirement
Sponsors must be approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Rolling Window
South Dakota separates the education year from the renewal date by a month, and measures the total on a window that moves forward every year.
- July 1
Reporting year opens
The reporting period is July 1 to June 30 each year.
- Each June 30
20 hours minimum, 120 rolling total
Each June 30 you must have a total of at least 120 hours when you add the current year just ending and the previous two years.
- August 1
License renewal, annually
Reporting is completed as part of the annual renewal.
- If short
Contact the Board as soon as possible
ARSD 20:75:04:11 allows for extensions. A 90-day extension may be granted administratively on a one-time basis; if you need more, you must petition the Board explaining your reasons and the period required.
- If audited
Produce your documentation
Certificates need not be filed routinely, but keep accurate records — in the event you are chosen for the annual CPE audit you will be requested to substantiate your claims.
How the rolling three-year cycle works
The Board's own FAQ addresses this directly, because it is the point licensees most often misunderstand.
- CPE is figured on a rolling three-year cycle. The cycle does not reset every three years.
- Each June 30, you must have a total of at least 120 hours when you add the current year just ending and the previous two years.
- Each year, the previous third total drops off. You always count the current year and the previous two.
- A minimum of 20 hours must be reported each year regardless of where you stand on the three-year total.
- If you are going to be short hours, contact the Board office as soon as possible and explain the situation rather than waiting for renewal.
South Dakota CPE Questions Answered
Does South Dakota require ethics CPE?
No. NASBA's South Dakota summary lists no ethics requirement, and the Board's materials do not identify a separate state-specific ethics minimum or ethics exam for general license renewal.
At least one third-party summary states that South Dakota requires 4 hours of ethics every three years. That does not match the Board's published position, so confirm with the Board if you see that figure elsewhere.
What is the South Dakota CPA CPE reporting period?
July 1 to June 30 each year, measured over a rolling three-year period.
Reporting is completed as part of the annual license renewal.
When do South Dakota CPAs renew their license?
Annually, on August 1.
That places renewal a month after the June 30 close of the reporting year.
Does the South Dakota three-year cycle reset?
No. CPE is figured on a rolling three-year cycle that does not reset.
Each June 30 you must have a total of at least 120 hours when you add the current year just ending and the previous two years. Each year, the previous third total drops off.
Does South Dakota have subject-area CPE requirements?
No. There are no subject-area requirements beyond the behavioral and motivational cap.
No more than 24 hours of behavioral or motivational courses are permitted in a reporting period for those engaged in public accounting.
Can all South Dakota CPE be self-study?
Yes. A South Dakota CPA can complete 100% of the required credit hours via self-study courses.
The program sponsor must be approved by NASBA's National Registry of Continuing Professional Education Sponsors or NASBA's Quality Assurance Service. Nano learning is also accepted.
Can South Dakota CPAs carry over excess CPE hours?
No. South Dakota does not allow carryover of excess CPE credits.
Because the window rolls forward annually, hours count within the three-year period in which they were earned but provide no separate carryover benefit.
What if a South Dakota CPA will be short on hours?
Contact the Board office as soon as possible and explain the situation.
ARSD 20:75:04:11 allows for extensions to complete CPE hours. A 90-day extension period may administratively be granted on a one-time basis. For further extensions you will be required to petition the Board, explaining your reasons and requesting the period of time you feel is required.
How does South Dakota treat college instruction?
An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during a reporting period for instructing college or university courses.
An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years, provided they teach the course in each year the credit is claimed and the credit does not exceed the hours allowed.
Do college courses taken count toward South Dakota CPE?
Yes. One semester hour equals 15 CPE hours and one quarter hour equals 10 CPE hours.
Non-credit university or college courses are awarded credit only for the actual classroom time spent in the course.
Do South Dakota CPAs submit CPE certificates?
No, this is not necessary routinely. Keep accurate records of the CPE reported to the Board instead.
In the event you are chosen for the annual CPE audit, you will be requested to provide documentation to substantiate your CPE claims.
Must a South Dakota reciprocity licensee keep their original state license?
South Dakota does not require you to maintain your license in the state by which you were granted reciprocity.
However, the Board highly recommends checking with the original state board, since some states require licensees to maintain active or inactive status regardless of where they live or practice, and letting a license lapse may lead to fines or, in some cases, having to re-sit the Uniform CPA Examination.
South Dakota Board of Accountancy contact information
| Agency | South Dakota Board of Accountancy |
|---|---|
| Address | 1501 South Highline Avenue, Suite 4A, Sioux Falls, SD 57110 |
| Phone | (605) 367-5770 |
| Fax | (605) 367-5773 |
| [email protected] | |
| Website | dlr.sd.gov/accountancy |
| CPE guidance | Board of Accountancy FAQs |
Sources
- Administrative Rules of South Dakota 20:75:04, continuing education, including 20:75:04:11 on extensions
- South Dakota Codified Laws Chapter 36-20B, Accountants
- South Dakota Board of Accountancy — frequently asked questions
- NASBA Registry — South Dakota CPE requirements summary
This page summarizes South Dakota CPE rules for general informational purposes and is reviewed against the South Dakota Board of Accountancy's published guidance. Note that at least one third-party summary asserts an ethics requirement that does not appear in the Board's or NASBA's materials. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 4:08:00 PM
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