CPE requirements for CPAs

South Dakota CPA CPE Requirements

Q: Are there other South Dakota CPE limits?

• Instruction: An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during a reporting period for instructing college/university courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed. • Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. This type of credit is limited to fifty (50%) percent of the hours required in a reporting period. • Self-Study and Nano Learning: Self-study and nano learning courses must be from a NASBA approved provider. • Subject areas: No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.

Q: What other South Dakota CPE policies apply?

• Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit. • Personal development credits may be acceptable if they maintain or improve a CPA's competence. • South Dakota accepts CPE credits for programs offered by National Registry sponsors. • Nonresident Certificate Holders Exemption. • A certificate holder is considered compliant with this state's CPE requirements if the individual meets the continuing professional education requirement for renewal in the state which is their principal place of business. The individual's principal place of business is the location registered as the individual's office on the board records. • If the licensee's principal place of business has no continuing professional education requirement for any renewal period, the nonresident must comply with all continuing professional education requirements in this state.

Checked against the NASBA Registry and the South Dakota Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

South Dakota CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. There is no ethics requirement. All 120 hours may be earned through self-study. The reporting period ends on June 30, every year (rolling 3-year total).

Total hours: 120; rolling 3-year period
Annual minimum: 20 hrs
Ethics: None
Self-study: No limit
Period ends: June 30; every year (rolling 3-year total)
Carryover: None

How many CPE hours do South Dakota CPAs need?

South Dakota CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.

Reporting period: 7/1 to 6/30 over a rolling three year period.

NASBA Registry wording: 120 hours 20 hours per year.

What is the South Dakota ethics CPE requirement?

South Dakota has no ethics CPE requirement.

Does South Dakota limit self-study CPE?

South Dakota places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.

When is South Dakota CPE due?

The reporting period ends on June 30, every year (rolling 3-year total).

License renewal: August 1 annually.

There is no grace period.

Can South Dakota CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Are there other South Dakota CPE limits?

Instruction: An individual employed by a college or university may not claim continuing education credit in excess of 60 hours during a reporting period for instructing college/university courses. An individual may elect to claim less than 60 hours for a course taught in one year and claim the balance in subsequent years if the individual teaches the course in each year the credit is claimed and the credit does not exceed the number of hours allowed.
Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. This type of credit is limited to fifty (50%) percent of the hours required in a reporting period.
Self-Study and Nano Learning: Self-study and nano learning courses must be from a NASBA approved provider.
Subject areas: No more than 24 hours of behavioral/motivational courses are permitted in a reporting period for those engaged in public accounting.

What other South Dakota CPE policies apply?

Programs which contribute directly to the professional competence of a CPA or PA in the practice of accountancy are eligible for CPE credit.
Personal development credits may be acceptable if they maintain or improve a CPA's competence.
South Dakota accepts CPE credits for programs offered by National Registry sponsors.
Nonresident Certificate Holders Exemption.
A certificate holder is considered compliant with this state's CPE requirements if the individual meets the continuing professional education requirement for renewal in the state which is their principal place of business. The individual's principal place of business is the location registered as the individual's office on the board records.
If the licensee's principal place of business has no continuing professional education requirement for any renewal period, the nonresident must comply with all continuing professional education requirements in this state.

Does Pacific CPE count toward South Dakota CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. South Dakota accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: South Dakota CPE requirements · revised 6/30/2022
South Dakota Board of Accountancy: CPE requirements · the board's own page
South Dakota Board of Accountancy website

Every figure on this page was checked against the NASBA Registry summary for South Dakota (revised 6/30/2022) and the South Dakota Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

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