South Dakota CPA License Reinstatement: What a Lapsed License Costs

If your South Dakota CPA license has already lapsed

What it actually takes to get a lapsed South Dakota CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Reinstatement Fee

Formula: a $100 base renewal fee plus a $100 late fee for each year the certificate was expired (ARSD 20:75:03:03) -- minimum $200 for a lapse under 1 year, escalating by roughly $100/additional year.

Catch-Up CPE Required

24 CPE hours ARSD 20:75:04:08: if lapsed more than 12 months, at least 24 hours of CPE in the preceding 12 months. If lapsed 12 months or less, only the normal CPE the applicant would have owed anyway is required -- catch-up, not a penalty add-on.

Source of record ARSD 20:75:03:02 (Non-renewal); 20:75:03:03 (Renewal fees); 20:75:04:08 (Returning active certificate holders) read the rule →

Sourcing note: The board's own FAQ page only generically warns about consequences of lapsing without stating South Dakota's specific dollar/hour figures -- those come from the codified ARSD rule text alone. Recommend a manual check with the board if you want the numbers confirmed firsthand.

What triggers lapsed status: A certificate becomes expired if renewal (application by August 1, with CPE compliance proof) isn't completed by that deadline. A licensee who neither renews, notifies the board, nor surrenders the certificate is deemed to have an expired certificate and may not perform accounting services.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See South Dakota's CPA license renewal deadline →

How many CPE hours does South Dakota require? →

← Back to all states