Board of Certified Public Accountants

Firm Application Information

This information is provided as guidance and notice of the requirements to be permitted in and/or qualify for a CPA Firm Permit in Wyoming and to assist applicants in ensuring the application and the additional required forms are complete before submission to the Board Office. For details regarding specific requirements, please refer to the Statutes and Board rules and regulations.

Firm Permit Application Information

Mobility/Practice Privilege in Wyoming

Firms and individuals who provide professional accounting services to Wyoming residents and businesses from locations outside of Wyoming may do so without obtaining or maintaining a Wyoming certificate or permit so long as services are provided by practitioners licensed in good standing in the state of their principal place of business as outlined in W.S. 33-3-116 and Chapter 10 of Board rules and regulations.

When individuals and firms exercise practice privilege they simultaneously consent to personal and subject matter jurisdiction and the disciplinary authority of the Wyoming Board; they agree to comply with Wyoming law and Wyoming Board rules and regulations; they agree to cease offering or rendering accounting services in Wyoming if the license/permit they hold in the other jurisdiction(s) is (are) no longer valid in the state where the principal place of business is located; and they consent to the appointment of the state board which issued their license/permit as their agent upon which process may be served in any action or proceeding by the Wyoming Board against the licensee.

If the firm provides services which requires licensure, each firm is required to designate a certificate holder of some state to be responsible for the proper registration of the firm. The firm must identify the responsible CPA and provide contact information, including an email address, for that person. Firms previously permitted are free to activate an expired permit as long as the firm ownership and type of business (partnership, corporation, limited liability company) have not changed.

A majority of states have adopted mobility legislation. "Mobility" is a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state to practice outside of his or her principal place of business without obtaining another license.

Please click on the link below as a tool to determine your eligibility to practice in any jurisdiction. For specific questions, please contact the Board office at (307) 777-7551 or by email at jennifer.gorman2@wyo.gov.

CPAMobility.org