Transfer Your CPA / Accounting License to South Dakota: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: South Dakota Board of Accountancy (Department of Labor and Regulation) ↗
A CPA license transfers to South Dakota by reciprocity: because South Dakota treats every US CPA as substantially equivalent, the South Dakota Board of Accountancy (Department of Labor and Regulation) grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; passage is confirmed through an Authorization for Interstate Exchange of Examination and Licensure Information completed and forwarded by your home board (national lookup at CPAverify.org). South Dakota separately requires completion of a professional ethics exam (the AICPA professional ethics course) for the CPA certificate.. Fee: $100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)).
Moving to South Dakota from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because South Dakota recognizes substantial equivalency, the South Dakota Board of Accountancy (Department of Labor and Regulation) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If South Dakota is not becoming your principal place of business — you are serving South Dakota clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no South Dakota license at all. Apply for the reciprocal license when South Dakota is where you will actually be based.
South Dakota is a substantially-equivalent jurisdiction and issues a reciprocal certificate to a CPA holding an active license in good standing from another US jurisdiction; CPAs from jurisdictions not automatically deemed substantially equivalent are handled by individual review, so a path exists for any US CPA. Separate from this transfer, an out-of-state CPA may PRACTICE in SD under practice privilege/mobility with no SD certificate; the reciprocal certificate is needed mainly when SD becomes the principal place of business. Baseline education is 150 semester hours; reciprocal applicants satisfy education through their existing license.
South Dakota requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; passage is confirmed through an Authorization for Interstate Exchange of Examination and Licensure Information completed and forwarded by your home board (national lookup at CPAverify.org). South Dakota separately requires completion of a professional ethics exam (the AICPA professional ethics course) for the CPA certificate. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)) |
| Processing time | The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board. |
Step by step
- Confirm South Dakota's current requirements on the South Dakota Board of Accountancy (Department of Labor and Regulation) website — rules change.
- Submit the reciprocity/endorsement application to the South Dakota Board of Accountancy (Department of Labor and Regulation) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate/license in good standing from another US jurisdiction.
- Have your home-state board complete and forward the Authorization for Interstate Exchange of Examination and Licensure Information.
- Complete the professional ethics exam (AICPA professional ethics course) if not already completed.
- Disclose and document any felony conviction or prior licensure/disciplinary action (moral-character review).
- Pay the fees ($100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota))) and allow The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board..
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into South Dakota:
Frequently asked questions
Does my CPA license transfer to South Dakota?
A CPA license transfers to South Dakota by reciprocity: because South Dakota treats every US CPA as substantially equivalent, the South Dakota Board of Accountancy (Department of Labor and Regulation) grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; passage is confirmed through an Authorization for Interstate Exchange of Examination and Licensure Information completed and forwarded by your home board (national lookup at CPAverify.org). South Dakota separately requires completion of a professional ethics exam (the AICPA professional ethics course) for the CPA certificate.. Fee: $100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)).
Do I have to retake the CPA Exam to get licensed in South Dakota?
No. The Uniform CPA Examination is not retaken; passage is confirmed through an Authorization for Interstate Exchange of Examination and Licensure Information completed and forwarded by your home board (national lookup at CPAverify.org). South Dakota separately requires completion of a professional ethics exam (the AICPA professional ethics course) for the CPA certificate..
Do I even need a South Dakota CPA license, or does mobility cover me?
If South Dakota is not your principal place of business, practice privilege (mobility) usually lets you serve South Dakota clients with no South Dakota license, notice, or fee. You apply to the South Dakota Board of Accountancy (Department of Labor and Regulation) for a reciprocal license when South Dakota becomes where you are principally based.
What does a South Dakota reciprocal CPA license cost?
$100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)) (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)).
How long does the South Dakota reciprocity process take?
The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board. — The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board..
How does South Dakota's education requirement affect a reciprocal CPA license?
South Dakota's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the South Dakota Board of Accountancy (Department of Labor and Regulation).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- SD Board of Accountancy — Application for Reciprocal Certificate (Form BOA 30, rev. 06/2026): $100 fee, interstate exchange authorization, professional ethics exam requirement ↗ (accessed 2026-07-21)
- SD Board of Accountancy — Mobility / substantial equivalency (South Dakota is a substantially-equivalent state) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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