Board of Certified Public Accountants

Current CPAs

This information is provided as guidance and notice of the requirements of your license once have been issued CPA certificate in Wyoming. 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.

Active Status Requirements (Chapter 3, Section 6)

  • All active certificates expire December 31 each year.
  • Renewal applicants shall provide all information required by the board.
  • Applicable fees set forth in Chapter 1 shall be included with the certificate renewal application.
  • Resident certificate holders (those who reside or who maintain their principal place of business in Wyoming):
    • Shall comply with Wyoming’s CPE requirements by providing a list of courses completed or proposed to be completed during the current calendar year with the certificate renewal application.
    • Are required to complete at least once every three year continuing education period, four credits of continuing education in ethics which must include a Wyoming statues and rules element and must be an ethics course approved by the Board. Credits may be earned at separate courses but all four credits must be completed in the same calendar year.
    • Initial certificate holders shall complete a Wyoming Board approved regulatory ethics course (including a Wyoming statues and rules element) within six (6) months (month-end of date of initial certificate) of obtaining the initial certificate and every three year renewal period thereafter.
  • Non Resident certificate holders:
    • Must meets the continuing education requirement for renewal of a certificate, permit, or license in the state in which the individual’s principal office is located.
    • These individuals must, during the applicable renewal period imposed by the state where the principal office is located, complete four credits of continuing education in ethics covering state specific statutes and rules and such topics as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies. If the state of your principal office does not have an ongoing state specific ethics requirement, you must complete a Wyoming Board approved ethics course.
    • The non-resident must certify that the continuing professional education requirement has been met in another state.
    • If there is no continuing education requirement in the non-resident’s principal place of business or the individual is not licensed in his principal place of business, the individual must comply with the requirements as though he was a resident of Wyoming.
    • Nonresidents are subject to the audit provisions of this Chapter. The Board may verify the continuing professional education status of a non-resident.
  • All active status certificate holders (including non resident holders) may be selected for CPE audit.

Inactive Status Requirements (Chapter 3, Section 4 & Section 6)

  • All inactive certificates expire December 31 each year.
  • Renewal applicants shall provide all information required by the board.
  • Applicable fees set forth in Chapter 1, Section 12 shall be included with the certificate renewal application.
  • A holder who maintains the certificate on inactive status and wishes to provide services as defined in W.S. 33-3-109(c) in Wyoming for compensation shall submit a complete application to activate the certificate as set forth in Chapter 3 prior to providing accounting services in Wyoming.
  • Nothing in this section shall prohibit an inactive CPA from offering uncompensated accounting services that could be performed by a non-CPA.

Retired Status Requirements (Chapter 3, Section 5)

  • No annual renewal is required.
  • A holder may qualify for a retired status if:
    • The holder is not actively engaged in the practice of public accounting in Wyoming as defined in W.S. 33-3-109(c)
    • The assumption or use of the designation is not incident to the practice of public accounting as defined in W.S. 33-3-109(c);
    • The certificate has not been revoked or suspended by any jurisdiction for any reason except non-payment of fees; and
    • The certificate holder has reached age 65 or is disabled.
  • A retired certificate holder who has previously held active or inactive status may activate the certificate by providing the requirements in Chapter 3, Section 5 (b).
  • A holder who maintains the certificate on retired status and begins to provide services as defined in W.S. 33-3-109(c) in Wyoming shall submit a complete application to activate the certificate as set forth in Chapter 3 prior to providing accounting services in Wyoming.