South Dakota Code § 58-43-11

Rejection of accountant or audited financial report--Grounds
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The director may not recognize as an accountant, nor accept any annual audited financial report, prepared in whole or in part by, any natural person who:
(1) Has been convicted of fraud, bribery, a violation of the Racketeer Influenced and Corrupt Organizations Act, 18 U.S.C. §§ 1961-1968, or any dishonest conduct or practices under federal or state law;
(2) Has been found to have violated the insurance laws of this state with respect to any previous reports submitted under this chapter; or
(3) Has demonstrated a pattern or practice of failing to detect or disclose material information in previous reports filed under the provisions of this chapter.

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