Wyoming

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

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

Total CPE Hours Required:

120 hours

Ethics Requirements:

For First Permit Renewal: A four (4) hour board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations must be completed within six (6) months of the date of the initial permit.

For Subsequent Permit Renewal: A four (4) hour board-approved course is required.

Credit Limitations:

• Independent Study:

  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 is 25% or 30 hours, provided a copy of the 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 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.

Other Subject Area Requirements:

80 hours in Code A subjects

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 in 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 the principal place of business must also cover state-specific statutes 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.