Board of Certified Public Accountants

CPA Exam Information

This information is not intended to be an exhaustive compilation of the Board’s rules. Applicants have a duty to familiarize themselves with the provisions of the Wyoming Certified Public Accountants Act and the Wyoming Board’s rules.

Candidate Eligibility (W.S. 33-3-111 and Chapter 2)

To initially qualify to sit for the exam as a Wyoming candidate, one must:

a) Be at last eighteen years of age; and

b) Hold a Wyoming driver’s license; or

c) Have a current, valid Wyoming street address (not a P. O. Box); or

d) Be currently employed in Wyoming or have a valid, documented and accepted offer of employment with a Wyoming CPA firm or other Wyoming employer that will begin within six (6) months of the application date; or

e) Be a current student at a Wyoming community college or the University of Wyoming (UW); and

f) An applicant shall furnish evidence, in the form of a transcript(s) issued directly to the Board office by the college or university, that he completed a baccalaureate degree including a minimum of twenty-four (24) semester credit hours covering various accounting subjects and a minimum of twenty-four semester credits of business courses (other than accounting) a list of which is found in Chapter 2, Section 3 of the Board’s rules.

Applicants with Foreign Academic Credentials

An individual with foreign academic credentials who otherwise qualifies to take the examination as a Wyoming candidate must have transcripts from foreign universities evaluated by an acceptable evaluation service at his or her own expense.

The Board recognizes foreign academic credentials evaluated by National Association of State Boards of Accountancy (NASBA). Applicants must contact NASBA directly to request the evaluation of foreign academic credentials. This approval process is subject to change. Please contact the Board office with questions.

Exam Testing Dates and Other Details

Candidates will be able to take the computer based Uniform Certified Public Accountant Examination in the following months:

  • Window 1: January, February, March 1st-10th
  • Window 2: April, May, June 1st-10th
  • Window 3: July, August, September 1st-10th
  • Window 4: October, November, December 1st-10th

The AICPA scores exams and maintains the exam systems during the months of March 11th-31st, June 11th-30th, September 11th-30th, and December 11th-31st .

Candidates may schedule to sit for the exam at any Prometric testing site across the nation and internationally (at approved Prometric sites) as long as there is an open spot.

TIP: Notice to Schedule (NTS) expiration dates may fall during times when no testing is available. Remember, testing is only available in the periods/testing windows set forth in this section. The NTS is only valid during open test windows.

There are provisions for re-scheduling if necessary, at the discretion of NASBA or Prometric in the event of inclement weather or other conditions outside of Prometric’s control. Details will be provided by NASBA or the testing center. For the best chance of scheduling to sit for exam sections, candidates are encouraged to schedule forty-five (45) days in advance of the test date. This much advance notice may not be required at all centers.

Exam Results

  • To pass the exam one must earn a minimum score of 75 on each section of the examination. Scores become available in waves (see the Board's calendar for the release dates) based on when the candidate completes exam sections during a testing window.
    • The AICPA scores all exam sections. Neither the Wyoming Board nor NASBA control the scoring process, including release of scores to candidates.
  • Candidates should note that a passing score is valid for 18 months from the date it is earned (from the date the candidate sat for the exam section.)
    • Candidates must pass the balance of the sections within this 18 month period in order to avoid needing to retake an Exam section for which a score has expired.

Misconduct

The Board is committed to maintaining the integrity of the examination. All instances of alleged misconduct will be investigated by the Board. Please carefully review the rules outlining the Board’s policy regarding misconduct in Chapter 2, Section 4(e) of Board rules.