South Dakota Code § 9-16-5.4

Audit of financial statements
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The financial statements contained in the report required by §
9-16-5.3
shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12C-101(3) and shall be performed by an approved actuary as defined by subdivision 3-12C-101(8).

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