Wyoming Administrative Code Agency 061 - Accountants, Board of Certified Public
Here’s an updated overview of the Wyoming Administrative Code for Agency 061 – Accountants, Board of Certified Public Accountants (Subagency 0001, Chs. 1–11), based on the most recent available version (through Dec 21, 2024) (regulations.justia.com).
📘 Key Chapters & Highlights
Chapter 1: General Provisions
Sections 1‑1 to 1‑14 establish foundational rules, notably:
Definitions for key terms like “Active/Inactive/Retired status”, “CPA”, “Client”, “Peer Review”, “Practice Privilege”, and more (law.cornell.edu).
Section 1‑14 outlines mandatory disclosures (initial application, renewal, or within 30 days) such as:
Felony convictions or fraud-related crimes,
Discipline (e.g., censures, sanctions),
Civil judgments/settlements over $150,000 linked to accounting practice (regulations.justia.com).
Chapter 6: Rules of Professional Conduct
Encompasses ethical standards for practice and professional conduct,
Promulgated under authority of W.S. 33‑3‑108 (casetext.com).
Likely regulates independence, confidentiality, competence, and compliance with AICPA and board standards.
Chapter 10: Practice Privileges
Defines Practice Privileges allowing out-of-state CPAs to practice in Wyoming without a full Wyoming CPA certificate,
Establishes conditions for these privileges (law.cornell.edu).
🛠️ What’s Covered in Other Chapters
Ch. 3 – Requirements for initial individual CPA certificates (education, exam, experience)
Ch. 4 – Firm permits and designation of certificate holders
Ch. 5 – Renewal, continuing education, and renewal processes
Ch. 7 – Investigative enforcement procedures for violations
Ch. 8–9 – Likely related to peer review, continuing ed, and specific firm practices
Ch. 11 – Miscellaneous rules, fees, administrative procedures
(Note: Detailed content for Chs. 3–5, 7–9, 11 was not readily found in the searchable summary sources but are standard in most states.)
✅ Summary Table
| Chapter | Area Covered |
|---|---|
| 1 | Definitions; reporting convictions, discipline, civil judgments |
| 3 | Certificate requirements (education/exam/experience) |
| 4 | Firm permit & designated holder rules |
| 5 | Renewal & continuing education |
| 6 | Professional conduct and ethical standards |
| 7 | Investigations and enforcement |
| 10 | Practice privileges for out-of-state CPAs |
🔗 Where to Find the Full Text
Justia: covers Chapter 1 and 6 summaries (regulations.justia.com)
Cornell LII: provides definitions and general provisions (law.cornell.edu)
Wyoming Board of CPAs website (“cpaboard.state.wy.us”) for agency rule listings and license forms (cpaboard.state.wy.us)
Here’s an updated overview of the Wyoming Administrative Code for Agency 061 – Accountants, Board of Certified Public Accountants (Subagency 0001, Chs. 1–11), based on the most recent available version (through Dec 21, 2024) (regulations.justia.com).
📘 Key Chapters & Highlights
Chapter 1: General Provisions
Sections 1‑1 to 1‑14 establish foundational rules, notably:
Definitions for key terms like “Active/Inactive/Retired status”, “CPA”, “Client”, “Peer Review”, “Practice Privilege”, and more (law.cornell.edu).
Section 1‑14 outlines mandatory disclosures (initial application, renewal, or within 30 days) such as:
Felony convictions or fraud-related crimes,
Discipline (e.g., censures, sanctions),
Civil judgments/settlements over $150,000 linked to accounting practice (regulations.justia.com).
Chapter 6: Rules of Professional Conduct
Encompasses ethical standards for practice and professional conduct,
Promulgated under authority of W.S. 33‑3‑108 (casetext.com).
Likely regulates independence, confidentiality, competence, and compliance with AICPA and board standards.
Chapter 10: Practice Privileges
Defines Practice Privileges allowing out-of-state CPAs to practice in Wyoming without a full Wyoming CPA certificate,
Establishes conditions for these privileges (law.cornell.edu).
🛠️ What’s Covered in Other Chapters
Ch. 3 – Requirements for initial individual CPA certificates (education, exam, experience)
Ch. 4 – Firm permits and designation of certificate holders
Ch. 5 – Renewal, continuing education, and renewal processes
Ch. 7 – Investigative enforcement procedures for violations
Ch. 8–9 – Likely related to peer review, continuing ed, and specific firm practices
Ch. 11 – Miscellaneous rules, fees, administrative procedures
(Note: Detailed content for Chs. 3–5, 7–9, 11 was not readily found in the searchable summary sources but are standard in most states.)
✅ Summary Table
Chapter
Area Covered
1
Definitions; reporting convictions, discipline, civil judgments
3
Certificate requirements (education/exam/experience)
4
Firm permit & designated holder rules
5
Renewal & continuing education
6
Professional conduct and ethical standards
7
Investigations and enforcement
10
Practice privileges for out-of-state CPAs
🔗 Where to Find the Full Text
Justia: covers Chapter 1 and 6 summaries (regulations.justia.com)
Cornell LII: provides definitions and general provisions (law.cornell.edu)
Wyoming Board of CPAs website (“cpaboard.state.wy.us”) for agency rule listings and license forms (cpaboard.state.wy.us)
Here’s an updated overview of the Wyoming Administrative Code for Agency 061 – Accountants, Board of Certified Public Accountants (Subagency 0001, Chs. 1–11), based on the most recent available version (through Dec 21, 2024) (regulations.justia.com).
📘 Key Chapters & Highlights
Chapter 1: General Provisions
Sections 1‑1 to 1‑14 establish foundational rules, notably:
Definitions for key terms like “Active/Inactive/Retired status”, “CPA”, “Client”, “Peer Review”, “Practice Privilege”, and more (law.cornell.edu).
Section 1‑14 outlines mandatory disclosures (initial application, renewal, or within 30 days) such as:
Felony convictions or fraud-related crimes,
Discipline (e.g., censures, sanctions),
Civil judgments/settlements over $150,000 linked to accounting practice (regulations.justia.com).
Chapter 6: Rules of Professional Conduct
Encompasses ethical standards for practice and professional conduct,
Promulgated under authority of W.S. 33‑3‑108 (casetext.com).
Likely regulates independence, confidentiality, competence, and compliance with AICPA and board standards.
Chapter 10: Practice Privileges
Defines Practice Privileges allowing out-of-state CPAs to practice in Wyoming without a full Wyoming CPA certificate,
Establishes conditions for these privileges (law.cornell.edu).
🛠️ What’s Covered in Other Chapters
Ch. 3 – Requirements for initial individual CPA certificates (education, exam, experience)
Ch. 4 – Firm permits and designation of certificate holders
Ch. 5 – Renewal, continuing education, and renewal processes
Ch. 7 – Investigative enforcement procedures for violations
Ch. 8–9 – Likely related to peer review, continuing ed, and specific firm practices
Ch. 11 – Miscellaneous rules, fees, administrative procedures
(Note: Detailed content for Chs. 3–5, 7–9, 11 was not readily found in the searchable summary sources but are standard in most states.)
✅ Summary Table
Chapter
Area Covered
1
Definitions; reporting convictions, discipline, civil judgments
3
Certificate requirements (education/exam/experience)
4
Firm permit & designated holder rules
5
Renewal & continuing education
6
Professional conduct and ethical standards
7
Investigations and enforcement
10
Practice privileges for out-of-state CPAs
🔗 Where to Find the Full Text
Justia: covers Chapter 1 and 6 summaries (regulations.justia.com)
Cornell LII: provides definitions and general provisions (law.cornell.edu)
Wyoming Board of CPAs website (“cpaboard.state.wy.us”) for agency rule listings and license forms (cpaboard.state.wy.us)
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