South Dakota CPA Exam Requirements 2026
A qualified candidate can use the South Dakota route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
South Dakota CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Effective: Three licensure combinations pairing graduate or bachelor's education with one or two years of experience; student exam eligibility also extends to candidates scheduled to earn the degree within 100 days after the exam. Effective July 1, 2026.
- Effective: $308.59 per examination section, including the $40 application-processing fee. Effective July 31, 2026.
Are you eligible for the CPA Exam in South Dakota?
South Dakota allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Complete bachelor's or graduate degree, including the 100-day student provision.
- Complete at least 120 semester hours.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- Accounting: intermediate or advanced accounting.
- Accounting: auditing.
- Accounting: taxation.
- Accounting: cost accounting.
Bachelor's or graduate degree from an accredited institution with an accounting concentration or equivalent coursework.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | Yes, under the published provisional conditions. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No South Dakota jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | The 24 accounting hours exclude elementary accounting. The 24 business hours must be in subjects other than accounting. Online coursework is accepted when it appears on a transcript from an appropriately accredited school. |
| Accounting | 24 | 36 | Named subjects: intermediate or advanced accounting, auditing, taxation, cost accounting. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Allowed subject to the published conditions
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
South Dakota eligibility gap planner
Enter your education and personal details to compare them with the published South Dakota requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in South Dakota
South Dakota Board of Accountancy is the application authority. Application method: Paper initial application submitted to the Board; reexamination applications may be submitted online or on paper.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through South Dakota Board of Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- Board examination application.
- official transcripts.
- required fee.
Processing time
The Board states that complete applications are generally processed within five business days; NASBA then anticipates about two weeks to issue the NTS.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your South Dakota application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
South Dakota application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
South Dakota exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
The Board states that the NTS is valid for six months and examination credit is retained for a rolling 30-month period.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: Academic Credentials Evaluation Institute, Inc. (ACEI), Center for Applied Research, Evaluation, and Education, Inc., Educational Perspectives, Educational Records Evaluation Service, Foreign Academic Credentials Service, Inc., International Education Research Foundation, Josef Silny & Associates, Inc., NASBA International Evaluation Services (NIES)
- Certified translation: Required
Use one of the credential-evaluation services listed by the South Dakota Board.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that South Dakota participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
South Dakota CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective July 1, 2026, licensure is available through a graduate degree plus one year of experience; a bachelor's degree plus 30 additional semester hours and one year; or a bachelor's degree plus two years. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Effective July 1, 2026, licensure is available through a graduate degree plus one year of experience; a bachelor's degree plus 30 additional semester hours and one year; or a bachelor's degree plus two years.
Effective: July 1, 2026
Pathway timing matters: Effective date: July 1, 2026. Because South Dakota now has multiple education-and-experience combinations, there is no single licensure-hour total.
South Dakota CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in South Dakota?
South Dakota currently lists 120 semester hours for exam eligibility, together with every applicable degree, accounting, business, and personal requirement.
Do I need 150 semester hours to sit in South Dakota?
No. South Dakota allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in South Dakota to take the CPA Exam?
No South Dakota jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in South Dakota?
Yes, subject to South Dakota's provisional or degree-pending conditions. Follow every enrollment-confirmation and final-transcript deadline.
How much does the CPA Exam application cost in South Dakota?
The current known first-section total is $305.57, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do South Dakota CPA Exam credits last?
South Dakota provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for South Dakota?
South Dakota accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this South Dakota page as your eligibility command center, then move into application timing and study-material research.
Official South Dakota sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with South Dakota Board of Accountancy.
- CPA ExaminationSouth Dakota Department of Labor and Regulation · State Board
- Foreign Credentialing ServicesSouth Dakota Department of Labor and Regulation · State Board
- 2026 Session Laws, Chapter 155 (House Bill 1035)South Dakota Legislature · Official Legislation
- South Dakota CPA ExamNational Association of State Boards of Accountancy · NASBA
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.