South Dakota CPA CPE Requirements (2026): 120 Hours Every 3 Years
Requirements Overview
South Dakota requires 120 hours of CPE across a rolling three-year reporting period from July 1 to June 30, with at least 20 hours earned each year. What sets South Dakota apart from nearly every other state is the absence of a mandatory ethics requirement — there are no required ethics hours at all.
Behavioral and motivational courses are limited to 24 hours per reporting period for public accountants. Published material credit is capped at 50% of required hours, and college or university instruction is limited to 60 hours per reporting period. Self-study and nano learning courses must come from NASBA-approved providers.
Nonresident certificate holders who meet CPE requirements in their principal place of business state are considered compliant with South Dakota. However, if that state has no CPE requirement, the nonresident must comply with South Dakota's standards. Partial credits are accepted in 0.2 and 0.5 increments. License renewal is due August 1 annually.
Exemptions
- Non-Resident Reciprocity — Nonresident certificate holders meeting CPE requirements in their principal place of business state are compliant.If principal state has no CPE requirement, nonresident must comply with South Dakota standards
How You Can Complete Your CE
South Dakota CPE Rules & Limits
Details specific to South Dakota that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision documented in available sources. South Dakota uses a rolling 3-year cycle which provides inherent timing flexibility.
- Reporting period: July 1 – June 30 over a rolling 3-year period.
- License renewal date: August 1 annually.
- No ethics requirement.
- Behavioral/motivational courses limited to 24 hours per reporting period (public accounting).
- Published material credit limited to 50% of hours required in a reporting period.
- College/university instruction limited to 60 hours per reporting period.
- Self-study and nano learning must be from NASBA-approved providers.
- Partial credit accepted in 0.2 and 0.5 increments.
- One semester hour = 15 CPE hours; one quarter hour = 10 CPE hours.
- Regulatory reference: ARSD Chapter 20:75:04.
Provider Requirements
South Dakota accepts CPE credits for programs offered by National Registry (NASBA) sponsors. Self-study and nano learning courses must be from a NASBA approved provider.
Tips for South Dakota CPAs
- South Dakota has no ethics requirement — one of the only states where you can fill all 120 hours with technical or general subjects.
- Behavioral and motivational courses are capped at 24 hours per reporting period. Focus on technical subjects for the bulk of your hours.
- Self-study and nano learning courses must be from NASBA-approved providers. Verify provider approval before purchasing.
- Nonresidents can use their home state's CPE to satisfy South Dakota, but only if that state actually has a CPE requirement.
Sources
Each figure on this page is taken directly from the South Dakota Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.