South Dakota CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / rolling 3 years
Annual minimum
20 hours/year
Ethics requirement
No specific ongoing ethics CPE
Issued by
SD Board of Accountancy
South Dakota runs a 120-hour total on a rolling three-year cycle, paired with a firm 20-hour floor every year. The rolling design means there is no clean reset - each June 30 the Board adds the year just ending to the previous two and the oldest year falls away. Unusually, South Dakota does not impose a recurring ethics CPE requirement for ongoing renewal.
CPAs call this CPE (continuing professional education), not CE. Here is how an active South Dakota certificate works, in plain English.
The base requirement: 120 hours over three rolling years
The South Dakota Board of Accountancy requires active certificate holders to complete 120 hours of CPE in a rolling three-year period, with a minimum of 20 hours each year. Each June 30, your total across the year just ending plus the two prior years must be at least 120 - and each year, the oldest year drops off the calculation.
Ethics and the main credit limits
- South Dakota does not require a recurring ethics CPE course for ongoing renewal - though applicants for an initial certificate must pass the AICPA ethics exam.
- Behavioral or motivational subjects are capped at 24 hours per reporting period for those in public accounting.
- Credit for published materials is limited to 50 percent of the required hours and must undergo independent review.
- Self-study and nano learning must come from a NASBA-approved provider.
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Start tracking — freeWhen is your deadline?
The CPE reporting year runs July 1 to June 30, so your hours are measured and reported as of June 30, while the certificate renewal itself is due August 1 each year. The 120-hour rolling total and the 20-hour annual minimum must both be satisfied for the period before you renew.
How CredTally keeps this on autopilot
- Track the rolling three-year 120-hour total alongside the 20-hour annual minimum, with separate progress per requirement so the rolling window never catches you short.
- Cap warnings for behavioral and published-materials limits, each shown on its own.
- Store every completion certificate in a private vault attached to the course it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before the June 30 reporting date and the August 1 renewal, with your remaining hours in the subject line.
- Licensed in more than one state? Each certificate gets its own card, deadline, and reminder schedule on a single dashboard.
Frequently asked questions
How many CPE hours does South Dakota require?
20 hours every year and 120 hours in each rolling three-year period, measured as of June 30.
Does South Dakota require ongoing ethics CPE?
No. South Dakota does not mandate a recurring ethics CPE course for renewal, though initial certificate applicants must pass the AICPA ethics exam.
What is the rolling three-year period?
Each June 30, the Board adds the year just ending to the previous two years; the total must be at least 120, and the oldest year then drops off.
When are reporting and renewal due?
CPE is measured and reported as of June 30, and the certificate renewal is due August 1 each year.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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