Board of Certified Public Accountants

COVID-19 Updates

The following information is updated as of August 6, 2020. This will be updated as extensions are granted.

CPA Exam

Extensions- The following have been extended per Board action:

  • Notice to Schedule (NTS) Extensions - All candidates with original NTS expiration dates between April 1, 2020-August 31, 2020 have been extended to September 30, 2020.

  • Credit Extensions- All candidates with credits passed that are set to expire beginning 4/1/2020 and who sat prior to 7/14/2020, will be extended by 6 months from the ORIGINAL expiration date for all candidates.

The following have not been extended and would need to be requested on a case by case basis:

  • Payment Coupons-If you are experiencing financial hardship due to COVID-19 and would like to request an extension of your payment coupon, please contact Jennifer Gorman-Nelson at jennifer.gorman2@wyo.gov. You must include a written request to the Board explaining your individual situation and hardship. Provide as much information as possible. These will be considered only on a case by case basis.

Please contact the Board office for any questions related to these extensions. Any questions about rescheduling, testing site procedures, or the exam process itself, please contact NASBA Candidate Care ( 1-800-CPA-EXAM) or visit their website for more information.

Emergency testing period- NASBA, AICPA and Prometric have made the decision to invoke an emergency testing period to provide additional testing opportunities. As part of this procedure, the 20Q2 testing window will be extended from June 10, 2020, to June 30, 2020.

Continuous Testing: Starting July 1, 2020, NASBA will begin continuous testing for CPA exam candidates. Under the new continuous testing model, candidates will have the ability to take the exam year-round, without restriction, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the exam. Continuous testing will replace the existing CPA exam testing window model, which only permits candidates to test during designated time frames each calendar quarter. Learn more about continuous testing on the NASBA website.

Pass/Fail Courses

The Wyoming Board of CPAs will accept courses taken as pass/fail as long as the student receives earned semester hours for the successful completion of the course. The completed course must be on an official transcript as credit earned.

Continuing Professional Education (CPE)

Extensions-At this time, no extensions have been granted for CPE . The Board is continuously reviewing all extensions and will be evaluating CPE extensions closer to the end of the year to determine if any extensions are needed.

Peer Review

Extensions-The following have been extended per Board action:

  • Firms with peer reviews originally due from January 1, 2020 through September 30, 2020 have been extended automatically for six months.

  • Firms who have not already done so, will need to email a copy of the Nevada Society of CPAs or AICPA extension letter to jennifer.gorman2@wyo.gov in order for your due date to be updated.

  • Despite the extended due dates, firms do not need to wait an additional six months and are encouraged to have their reviews performed as soon as they are able.

Wyoming Business Council-Business Relief Program