Wyoming: CPE, firm permit and peer review rules for CPAs.

This page lists what the Wyoming board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Wyoming, field by field.

Board of accountancy

Wyoming Board of Certified Public Accountants

CPE hours & reporting period

120 credits in the three full calendar years immediately preceding the renewal year (rolling); the first renewal of an active certificate reports 0 credits and the second renewal requires 60 credits over the two preceding calendar years. Board Rules Chapter 5 § 3(c): "Certificate holders are required to comply with the CPE requirements in the three (3) full calendar years immediately preceding the renewal year"; § 3(c)(iii): "To renew an active certificate thereafter, a holder shall complete 120 credits in the three calendar years immediately preceding the renewal year." W.S. 33-3-109(e): applications for renewal of an active certificate "shall be accompanied by evidence of satisfaction of the continuing education requirements during the three (3) years preceding the application." Board CPE page: holders must "maintain a minimum number of CPE credits (120) over a rolling 3-year period." § 3(a)(i): at least 66% of credits (80 of 120, or 40 of 60) must be in listed technical fields of study. Chapter 5 states no annual minimum. Limits: independent study 12 credits per renewal period (§ 4(f)); nano learning 10 credits per calendar year (§ 4(b)); instructor credit 50% of the requirement, no more than 60 credits in three years (§ 4(c)); authored publications 25%, no more than 30 credits (§ 4(d)). § 3(d): a non-resident holder not using practice privileges meets the requirement by meeting the CPE requirement of the state of the principal office plus four ethics credits. § 3(c)(v) and § 8(a): renewal-year CPE is due December 31; a 90-day extension is available at renewal with a $150 CPE Extension Processing Fee; requests beyond 90 days must be submitted in writing by March 1 (§ 8(c)). Board CPE FAQ: pending courses may be updated through January 15; the automatic extension runs to March 31. Documentation retained four years (§ 5).

Ethics CPE requirement

4 credits of Board-approved regulatory/professional ethics at least once every three-year CPE period, all four in the same calendar year, with a Wyoming-specific element. Chapter 5 § 3(c)(iv): all certificate holders whose principal place of business is in Wyoming "are required to complete, as scheduled by the Board, and at least once every three-year continuing education period, four credits of continuing education in regulatory/professional ethics as approved by the Board"; "all four credits must be completed in the same calendar year"; "the course must include a Wyoming statutes and rules element" and a passing score of 80% unless taken as a group program; holders who obtain initial certificates must complete an approved course within six months of the initial certificate and every three-year renewal period thereafter. Board Wyoming Ethics page: resident active holders complete "four credits of regulatory and professional ethics every three years"; new resident holders within 6 months of certificate issuance; non-resident holders complete four ethics credits during their home-state renewal period covering state-specific statutes and rules, or a Wyoming Board-approved course if the home state has no requirement. Board CPE FAQ: "general ethics do not meet this requirement."

CPA firm permit / registration

A firm permit is required for attest, compensated public accounting services and use of the CPA title from a Wyoming office. W.S. 33-3-118(b)(xiii): "the following shall be required to hold a permit issued under this section: (A) Any firm with an office in this state performing any attest services as defined in W.S. 33-3-102(a)(vi) or any compensated public accounting services described in W.S. 33-3-109(c) for members of the general public provided by certified public accountants"; "(B) Any firm with an office in this state that uses the title 'CPA' or 'CPA firm'." Board Firms page: "Any CPAs, whose principal place of business (PPB) is Wyoming" must hold a Wyoming firm permit before providing compensated public accounting services to the public. Firm mobility: W.S. 33-3-118(b)(xiv): a firm with no Wyoming office may perform attest or compilation services for a client with its home office in Wyoming and use the CPA title without a permit if it meets the ownership qualifications of (b)(xvi) and W.S. 33-3-132 and performs the services through an individual with W.S. 33-3-116(a) practice privileges; (b)(xv): other services under the CPA title without a permit through a practice-privilege individual where lawful in the home state. Ownership: "at least a simple majority of the ownership of the firm" by financial interests and voting rights must belong to certificate holders licensed in some state (W.S. 33-3-118(b)(xvi)); non-licensed owners permitted under (b)(xvii). Rules Chapter 4 § 2(a): certificate holders performing compilation or attest services outside a permitted firm from a Wyoming office shall register and obtain permits; a firm with no Wyoming office that performs compilations for a Wyoming home-office client and is not subject to AICPA or a state's peer review requirements must register and obtain a permit. Renewal: W.S. 33-3-120(b): permits "shall expire on the last day of December of each year and may be renewed annually for a period of one (1) year"; Chapter 4 § 3(a): "All CPA firm permits expire December 31st of each calendar year"; renewal notices emailed by October 1; renewal processed by December 31 (§ 3(b)). Board firm permit renewal page: renewal fee "Firm Permit-$160". Board initial firm registration page: "Initial Firm Registration Application-$170"; a sole proprietorship needs no additional organizational documents; applications for firms whose scope includes audits/attest, SSAE, PCAOB, reviews or compilations must include the most recent peer review acceptance letter and report.

Peer review requirement

Required for permitted firms whose practice includes SAS, SSARS, SSAE or Government Auditing Standards engagements, at least once every three and one-half years. Rules Chapter 9 § 3(a): CPA firms permitted under W.S. 33-3-118(a) whose accounting and auditing practice includes one or more such engagements "are subject to review under the requirements of a practice monitoring program at least once every three and one-half (3.5) years"; § 3(a)(ii): a firm "is not required to enroll in a Board-approved peer review program if its only level of service is performing preparation of financial statements (with or without disclaimer reports) under SSARs." § 3(b): within 30 days of accepting a covered engagement the designated certificate holder must notify the Board and enroll the firm; § 4(a): the initial peer review is due 18 months from enrollment; § 4(b): subsequent reviews within 3.5 years of the prior review year-end. § 5: firms opt into AICPA Facilitated State Board Access and submit "Pass" reports within 60 days of acceptance, or notify the Board of "Pass with Deficiencies" or "Fail" within 30 days with the report, response and acceptance letters. Statutory basis W.S. 33-3-132(b): the Board may require, on a uniform basis, that certificate and permit holders undergo practice monitoring. Board Peer Review page describes the same requirements as guidance.

Licence renewal cycle

Annual; certificates expire December 31 each year. W.S. 33-3-109(d): "All certificates shall expire on the last day of December of each year and may be renewed annually for a period of one (1) year". Rules Chapter 3 § 6(a): "All active and inactive certificates expire December 31st each year. Renewal notifications shall be provided to all certificate holders by e-mail only no later than October 1st each year"; § 6(b): active-status holders process renewal online by December 31 with the CPE course list and certificates of completion; § 6(b)(ii): designated certificate holders providing services in a Wyoming office submit the firm permit renewal with the individual renewal. Board homepage: the 2027-cycle renewal window "begins October 1, 2026 and ends on December 31, 2026". Board individual renewal page: fees Active $190, Inactive $80, Retired (age 65+) $50 one-time. Chapter 3 § 6(e): expired or surrendered certificates may be restored on application, fees and compliance with CPE requirements.

Mobility / practice privilege

Yes, by statute, with no notice or fee. W.S. 33-3-116(a)(i): an individual whose principal place of business is not in Wyoming and who holds a valid CPA licence from a state the Board or its designee has determined substantially equivalent "shall have all the privileges of certificate holders of this state without the need to obtain a certificate"; "no notice, fee or other submission shall be required of the individual"; (a)(ii) extends the privilege to individuals verified as individually substantially equivalent. (a)(iii): the individual and employing firm consent to Board jurisdiction and discipline, compliance with the Act and rules, cessation if the home-state licence becomes invalid, and appointment of the home-state board as agent for service. (a)(iv): SAS audits, SSAE examinations of prospective financial information and PCAOB engagements for an entity with its home office in Wyoming only through a firm holding a W.S. 33-3-118 permit. Rules Chapter 10 § 2: qualified individuals "may practice in Wyoming without obtaining a Wyoming certificate or paying a fee"; § 3: substantial equivalence per NASBA's National Qualification Service; § 6: firms not required to register under Chapter 4 may practise without a permit if services are performed by Wyoming certificate holders or practice-privilege individuals and the firm has no Wyoming office; § 7: website disclosure of principal place of business and licence number; § 8: conditions of practice privileges.