Wyoming Administrative Code Agency 270 - Administrative Hearings, Office of
Wyoming Administrative Code
Agency 061 – Board of Certified Public Accountants (CPA Board)
The Board of Certified Public Accountants regulates the practice and licensing of CPAs in Wyoming. Its rules are codified under Agency 061 in the Wyoming Administrative Code.
Chapters in Agency 061
Chapter 1 – General Provisions
Authority of the Board
Definitions of terms (e.g., “CPA,” “peer review,” “practice of public accounting”)
Applicability of rules
Administrative procedures and official communications
Chapter 2 – Licensure
Requirements to obtain CPA licensure in Wyoming
Education, examination, and experience requirements
Reciprocity for out-of-state CPAs
Temporary permits and inactive status
Chapter 3 – Firm Registration
Registration requirements for CPA firms practicing in Wyoming
Ownership, partnership, and professional corporation rules
Renewal procedures
Chapter 4 – Continuing Professional Education (CPE)
CPE requirements for license renewal
Approved courses and reporting standards
Carryover of hours and exemptions
Chapter 5 – Practice Standards
Standards of professional conduct and ethics
Peer review requirements
Accounting, auditing, and attestation standards adherence
Chapter 6 – Complaints, Enforcement, and Discipline
Procedures for filing complaints against licensees
Investigation and hearing procedures
Sanctions: fines, suspension, revocation, or probation of licenses
Chapter 7 – Fees
Application, licensure, registration, and renewal fees for CPAs and CPA firms
Key Points:
Licensure Requirements: Wyoming requires education, examination, and experience for CPA licensure; out-of-state CPAs may qualify via reciprocity.
CPE Compliance: All CPAs must meet continuing professional education requirements to maintain licensure.
Ethics and Peer Review: CPAs must adhere to professional standards and participate in peer reviews where applicable.
Discipline: Violations of Board rules can lead to fines, suspension, or revocation of license.
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