Wyoming Administrative Code Agency 061 - Accountants, Board of Certified Public
Wyoming Administrative Code
Agency 061 – Board of Certified Public Accountants
The Wyoming Board of Certified Public Accountants (CPA Board) regulates the practice of accounting in Wyoming, including licensing, certification, and discipline of CPAs. The Board operates under Wyoming Statutes § 33-3-101 through § 33-3-121. Its administrative rules are codified under Agency 061 of the Wyoming Administrative Code (WAC).
Key Administrative Code Chapters
Chapter 1 – General Provisions
Defines terms such as “certified public accountant,” “practice of public accounting,” and “firm.”
States the purpose and authority of the Board: protecting public interest and ensuring professional competence.
Chapter 2 – Licensing and Certification
Establishes requirements for initial CPA licensure, including education, examination, and experience.
Outlines procedures for issuing, renewing, and reinstating licenses.
Sets continuing professional education (CPE) requirements for licensees.
Chapter 3 – CPA Firms
Defines requirements for firms practicing public accounting in Wyoming.
Includes rules on firm registration, ownership, and quality control.
Chapter 4 – Professional Conduct and Discipline
Establishes standards of professional ethics and practice.
Provides procedures for investigating complaints, disciplinary hearings, and sanctions.
Includes grounds for suspension or revocation of licenses.
Chapter 5 – Examinations
Details requirements for the Uniform CPA Examination.
Specifies eligibility, application procedures, and grading.
Chapter 6 – Fees
Lists fees for applications, examinations, renewals, and other services provided by the Board.
Chapter 7 – Continuing Professional Education (CPE)
Requires licensees to complete specified hours of CPE annually or biennially.
Provides procedures for reporting, documenting, and auditing CPE compliance.
Authority
The Board operates under Wyoming Statutes §§ 33-3-101 through 33-3-121.
Administrative rules ensure competence, ethical practice, and public protection in accounting services.
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