South Dakota Administrative Rules
Title 20 - PUBLIC SAFETY
Article 20:07 - BANKING
Chapter 20:07:03 - Internal management of banks
Section 20:07:03:03.01 - Accounting principles
Universal Citation: SD Admin Rules 20:07:03:03.01
Current through Register Vol. 50, page 114, March 25, 2024
The books and accounts of banks shall be kept in accordance with generally accepted accounting principles unless a regulatory requirement requires otherwise.
General Authority: SDCL 51A-2-13.
Law Implemented: SDCL 51A-13-1.
Accounting principles, § 20:37:11:08.
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