Wyoming Board of Certified Public Accountants

Wyoming Board of Certified Public Accountants
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License Renewal Date
12/31 annually

CPE Reporting Period
1/1 to 12/31 over a rolling three-year period

General Requirement
120 hours

Ethics Requirement
Ethics for First Permit Renewal

Four (4) hour board approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit.

Ethics for Subsequent Permit Renewal

Four (4) hour board approved course.

Other Subject Area Requirements
80 hours in Code A subjects

Credit Limitations

  • Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period.
  • Instruction: The maximum credit for instructors is 50%, or 60 hours with no repetitions.
  • Published Materials: The maximum credit for articles/books, 25% or 30 hours, provided a copy of publication is available.
  • University/College credit: Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.
  • Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.

Credit Calculation

  • Instruction: Credit is equal to three times the presentation time.
  • Partial Credit: Half credits are accepted after first hour of CPE is earned.
  • University/College credit: Each semester hour equals 15 hours of CPE; each quarter hour equals 10 hours of CPE.

Other State Policies
Wyoming accepts CPE credits for programs offered by National Registry sponsors.

Non-Residency Requirement
A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual’s principal office is located.  The principal place of business must have a 4-hour ethics requirement. The ethics course in the state of principal place of business must also cover state specific statues and rules. If the state of the principal place of business has no CPE requirements for renewal of a license or lacks the necessary ethics requirement, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state.

Contact Info 

325 West 18th Street, Suite 4
Cheyenne, WY 82002
Phone: 307-777-7551
Email:Jennifer.Gorman2@wyo.gov
Website: https://sites.google.com/a/wyo.gov/wyoming-cpa/