Board of Certified Public Accountants

Current Firms

This information is provided as guidance and notice of the requirements of the Designated Certificate Holder (DCH) or firm once a Wyoming Firm Permit has been issued. The items below are not a complete list of the requirements. For a complete list and details regarding specific requirements, please refer to the Board rules and regulations.

Firm Requirements (Chapter 4)

  • Non-Resident Firms. CPA firms that qualify for practice privileges but elect to obtain/maintain a permit in Wyoming shall comply with all provisions and requirements set forth in W.S. 33-3-118(b)(xiv) and (xv), W.S. 33-3-120, W.S. 33-3-132, and these rules.
  • Section 4. Non-certificate Holders. CPA firms whose ownership includes noncertificate holders shall provide a list of the names of all certificate and non-certificate holder owners at initial registration and at the time of annual permit renewal. This list shall document compliance with subsection (ii) of this section. (i) Subsequent changes must be reported within sixty (60) days; (ii) If the withdrawal of a certificate holder results in the CPA firm’s ownership being controlled by more than 49% of non-certificate holders, the CPA firm shall take corrective action within sixty (60) days to ensure the CPA firm complies with W.S. 33-3- 118(b)(xvi)and (xvii).
  • Non-Resident Firms. CPA firms that qualify for practice privileges but elect to obtain/maintain a permit in Wyoming shall comply with all provisions and requirements set forth in W.S. 33-3-118(b)(xiv) and (xv), W.S. 33-3-120, W.S. 33-3-132, and these rules.