Board of Certified Public Accountants
A CPA should at all times maintain independence of thought and action, hold the affairs of clients in strict confidence, strive continuously to improve professional skills, observe generally accepted professional standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards of personal conduct.
What You Should Know About Accountants and Their Services
Certified Public Accountants (CPAs), Public Accountants (PAs), Accountants, Tax Preparers, and others provide accounting services in Wyoming. Only CPAs are “licensed” and regulated by the laws of the state of Wyoming. It is unlawful for any person or firm to use the CPA designation unless that person or firm holds a Wyoming certificate or permit issued by the Board. Use the “Verify License/Permit” link on the Board’s website home page to determine if an individual or firm is certified or permitted in Wyoming.
Differences Between a CPA and Other Individuals Who Provide Public Accounting Services
A Certified Public Accountant is:
A professional who has met the education, examination, and experience requirements of Wyoming law and holds an active Wyoming certificate or a certificate issued by another jurisdiction.
Authorized to provide audit services for a government agency. Only Wyoming accounting professionals with the CPA designation are licensed in Wyoming. Certain state statutes also require that audits must be performed by CPAs.
Public Accountants, Accountants, Tax Preparers and Others are:
Individuals who provide bookkeeping, accounting, or tax services to the public. Any person, regardless of their qualifications or educational background, can provide bookkeeping, accounting, or tax services as a public accountant.
Tips and Suggestions
Verify information about a practitioner or firm:
Does the firm provide the same information by telephone as they do on the Internet?
Does the physical address on the Internet match the address on the Board’s database?
Does the firm’s website display the certificate or firm permit number of the licensed individual(s) or firm?
Have there been any disciplinary actions against the permitted firm or certificate holder? Contact the Board office with questions regarding disciplinary actions.
Interview the practitioner to ensure the needed services can be provided:
Inquire about procedures for providing and receiving information.
Inquire about timeliness, accuracy, and confidentiality.
Inquire about office hours. Is the office open year round? Will the accountant accept telephone inquiries?
Before any work is done:
Make certain you receive an engagement letter or other written documentation that details the agreed upon work to be performed.
The engagement letter should specify what services will be provided, who will perform the services and the cost of the services.
Any person who has discovered an ethical or competency issue with a licensed Certified Public Accountant may file a complaint with the Board. Consumers should be aware that the Board has no jurisdiction over unlicensed public accountants. Any individual claiming to be a CPA in Wyoming without a certificate is doing so unlawfully. Please contact the Board office with concerns.