S.D. Codified Laws § 15-2-4
Current with legislation signed by the governor on or before 3/6/2024
In an action brought to recover a balance due upon a mutual, open, and current account where there have been reciprocal demands between the parties, the cause of action shall be deemed to have accrued from the time of the last item proved in the account on either side.
SDCL 15-2-4