CPA exam and license requirements in South Dakota

South Dakota requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the South Dakota Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in South Dakota?

South Dakota requires 120 semester credit hours to sit for the CPA exam. Candidates in South Dakota sit under the rules of the South Dakota Board of Accountancy.

How many credit hours do you need for a CPA license in South Dakota?

South Dakota requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in South Dakota?

The CPA exam in South Dakota costs $262.64 per section, a $96 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are South Dakota board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in South Dakota?

South Dakota gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does South Dakota require a CPA ethics exam?

South Dakota: Pass the AICPA Professional Ethics comprehensive course and exam with a score of at least 90%.

What work experience is required for a CPA license in South Dakota?

South Dakota requires one year (2,000 hours) for the graduate or bachelor's+30 pathways, or two years for the new bachelor's-only pathway, verified by a licensed CPA (375 attest hours required to perform attest).

Who regulates CPAs in South Dakota?

CPAs in South Dakota are regulated by the South Dakota Board of Accountancy. Its published requirements are at https://dlr.sd.gov/accountancy/.

Recent changes and notes for South Dakota

• HB 1035 (signed March 2, 2026) removed the 150-hour requirement to sit; a bachelor's or graduate degree with an accounting concentration now suffices (degree may be completed within 100 days of the exam).
• Three licensure pathways: graduate + 1 yr, bachelor's + 30 hrs + 1 yr, or new bachelor's-only + 2 yrs.
• Board self-administers exam applications (mailed to the board, forwarded to NASBA); each section is $305.57 including a $40 processing fee, with no separate flat exam-application or education-evaluation fee.
• Annual renewal (Aug 1); no ethics CPE requirement; no residency requirement.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://dlr.sd.gov/accountancy/cpa_exam.aspx. Requirements change; confirm with the South Dakota Board of Accountancy before applying.