Wyoming CPA CPE Requirements

How to reach the regulator directly.

Wyoming Board of Certified Public Accountants
325 West 18th Street, Suite 4
Cheyenne, WY 82002

Tel: (307) 777-7551
Fax: (307) 777-3796

Email: wycpaboard@wyo.gov

The regulator's own published rules and related resources.

Wyoming Board of Certified Public Accountants

The total continuing education hours required.

120 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Certificate holders should obtain an appropriate mix of group and individual courses that meet their individual needs.

Code A (Technical Subjects) Requirement:

Effective October 28, 2019: At least sixty-six (66%) (80 of the 120 credit requirement or 40 of the 60 credit requirement) of the credits shall be earned in fields of study that directly relate to a holder’s field of business as a CPA in the technical learning categories found in the NASBA 'Fields of Study That Qualify For Continuing Professional Education' document (incorporated by reference):

1. Accounting;
2. Accounting (Governmental);
3. Auditing;
4. Auditing (Governmental);
5. Business Law;
6. Economics;
7. Finance;
8. Information Technology;
9. Management Services;
10. Regulatory Ethics;
11. Specialized Knowledge;
12. Statistics; or
13. Taxes.

Code B (Non-technical Subjects):

The balance of credits may be earned in non-technical learning activities that contribute to the professional competence of a CPA in fields of study that indirectly relate to the CPA’s field of business in categories found in the 'NASBA Fields of Study That Qualify For Continuing Professional Education' document (incorporated by reference):

1. Behavioral Ethics;
2. Business Management & Organization;
3. Communications and Marketing;
4. Computer Software & Applications;
5. Personal Development;
6. Personnel/Human Resources; or
7. Production.

Effective September 21, 2006 - October 27, 2019: At least 66% (80 of the 120 credit requirement or 40 of the 60 credit requirement) of the credits shall be earned in fields of study that directly relate to a holder's field of business in the following Code A areas: Accounting and Auditing; Business Law; Administrative Practice; Regulatory Ethics; Business Management and Organization; Finance (Financial Planning); Management Advisory Services; Marketing; Economics; Specialized knowledge and application; Statistics; Taxes; or Computer Science or software applications. The balance of credits may be earned in the following Code B fields of study: Behavioral Ethics; Communications; Personal Development; Personnel/Human Resources; or Other fields of study may be acceptable if the licensee can demonstrate the course does not qualify under an identified field but does contribute to professional competence.

Prior to September 21, 2006: Certificate holders should obtain an appropriate mix of group and individual courses that meet their individual needs. Certificate holders are expected to complete course work that supports their general areas of practice or employment.

Prior to September 21, 2006: [rule stricken]: Behavioral, Motivational, Other: No more than twenty-four (24) credits will be allowed in a three year renewal period for these types of courses which include non-accounting related software application courses. The Board may consider granting technical credit for software courses if the certificate holder can demonstrate the course directly contributes to professional competence in his employment.

Ethics Requirement:

Effective September 24, 2007 / Updated: September 12, 2012: All certificate holders who maintain their principal place of business 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 ethics as approved by the Board. Credits may be earned at separate courses but all four credits must be completed in the same calendar year. To qualify for credit, the course must include a Wyoming statutes and rules element and other topics such as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies with a passing score of 80 percent unless satisfaction of the requirement is through participation in a group program.

Effective August 29, 2003 through September 23, 2007: Ethics: Effective January 1, 2002, all permit holders, resident and nonresident, are required to complete, at least once every three year continuing education period, a continuing education course (minimum two credits in length), approved by the Board, on the provisions of the Wyoming CPA Act and Wyoming's Rules and Regulations. To qualify for credit, the course must meet the program standards set forth in this chapter and must review and encourage compliance with Wyoming's statutes and regulations.

Prior to August 29, 2003: No ethics requirement.

How the reporting cycle is structured.

Triennial.

Certificate holders are required to comply with the CPE requirements in the three (3) full calendar years immediately preceding the renewal year.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

Updated October 28, 2019: To renew an active certificate, on the online licensing renewal system and CPE reporting tool provided by the Board, each holder or each non-resident who does not report CPE to another state shall provide the following by reporting course details and uploading certificates of completion to the Board’s online licensing system:

1. The number of CPE credits completed as requested; and
2. A listing of the courses completed or to be completed prior to December 31 of the calendar year subject to renewal including the following information:
1. sponsoring organization/provider/contractor;
2. title of program or description of content;
3. course type (individual, group, lecture, etc.);
4. dates attended or completed; and
5. credit claimed.

Effective September 21, 2006: Holders who renew on-line shall provide the total number of credits completed and shall certify compliance with CPE requirements.

Evidence of Completion / Retention:

Primary responsibility for documenting the requirements have been met rests with the certificate holder and evidence to support fulfillment of those requirements must be retained for a period of four (4) years after the completion of the course.

Updated October 28, 2019: Certificate holders shall retain an outline or program for each course and evidence of attendance. Holders shall report coursework and upload certificates of completion and other documentation as required into the online system provided by the Board. All documents uploaded to the online CPE reporting system shall be associated only with the course to which it pertains. Documentation shall include the holder’s name; sponsor/provider name; course title, date and timeframe of the course; and the amount of credit granted as applicable calculated based upon a 50-minute hour. Satisfaction of completion of the requirements may be accomplished as follows:

1. College or university courses: official transcripts verifying completion or other verified documentation from an institution.
2. Individual or Independent Study: Certificates of completion, signed statements from vendors or sponsors, copies of the applicable Independent Study contracts, or other acceptable documentation as determined by the Board.
3. Group Study: Sign in sheets, certificates of attendance, firm rosters signed by participants or attested to by the appropriate firm officials, other third party verification, or other acceptable documentation as determined by the Board.
4. Instructor/Lecturer: a signed statement from the course provider or other appropriate official verifying the services were provided must be obtained.
5. Board Approved Regulatory/Professional Ethics Course: Upon request all certificate holders must submit a certificate of completion or certificate of attendance to the Board office using the online CPE reporting system.

Effective August 25, 2009 / Updated October 28, 2019: If a reported/planned course as of the date of processing an online certificate renewal application is not completed by December 31st, an amended program attendance record must be submitted in the Board’s online licensing renewal/CPE reporting system reflecting the change. If reported/planned courses are not completed by December 31st and are required to meet minimum CPE requirements, holders may request an extension of the CPE deadline in accordance with section 8 of this chapter and shall pay required fees at the time of the request.

The renewal or reporting deadline.

Certificate holders are required to comply with the CPE requirements in the three (3) full calendar years immediately preceding the renewal year as set forth below:

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Verification (Updated October 28, 2019):

The Board shall verify compliance with the CPE requirements on a test basis (to a maximum of 20% audit) or as otherwise necessary. Board staff or Board members shall determine whether CPE credits claimed meet the requirements set forth in this chapter. Upon a finding that CPE credits or the documentation provided to evidence CPE credits do not meet the requirements set forth in this chapter, the Board staff or Board members may disqualify course credits claimed and shall notify the holder of the findings.

1. In the form requested by the Board, holders shall submit evidence of compliance with the CPE requirements.
2. Non-resident certificate holders not using practice privileges shall comply by providing evidence and reporting of continuing professional education in a form required by the Board and by submitting a copy of the applicable renewal application in the state of residence and evidence of completion of all courses required by the residency state, to include the completion of the ethics course required in section 3(e) of this chapter for the applicable renewal period or through another Board approved CPE audit process. All CPE documentation required must be recorded in the Board’s CPE reporting system. If no documents were submitted to the state of residence, the holder shall comply with subsection (a) above.
3. A holder shall remedy any deficiency discovered within ninety (90) days of formal notification by the Board. Deficiency credits shall qualify for credit in the initial reporting period and cannot be duplicated for purposes of determining the applicable requirement in any other reporting period.
4. Any certificate holder found deficient shall be required to complete additional CPE credits equal to the lesser of the shortage of credits but not more than sixteen (16) additional CPE credits. The additional credits shall be completed within thirty (30) days of the date advised of the deficiency. Deficiency credits shall not qualify for purposes of meeting any future CPE renewal requirement. Failure to submit documentation of completion by the deadline shall result in the initiation of disciplinary action.
5. Programs found to be out of compliance with the general standards may be disqualified and result in the requirement that the holder remedy any deficiency caused pursuant to subsections (c) and (d) of this section.
6. Certificate holders found deficient shall be included in the CPE audit for two renewal cycles following the deficiency.

Reduced or prorated requirements for a first renewal.

1. Effective September 23, 2005 / Updated October 28, 2020: With the exception of the requirement stipulated in sub-section (iv) below, certificate holders renewing an active certificate for the first time are excepted from the continuing professional education reporting requirements;
2. To renew an active certificate for the second time, a holder shall complete 60 credits in the two calendar years immediately preceding the renewal year as reported and evidenced by the holder using the Board’s online CPE reporting tool;
3. To renew an active certificate thereafter, a holder shall complete 120 credits in the three calendar years immediately preceding the renewal year as reported and evidenced by the holder using the Board’s online CPE reporting tool.
4. Holders who obtain initial certificates shall complete an approved regulatory/professional ethics course within six (6) months (month-end of date of initial certificate) of obtaining the initial certificate and every three year renewal period thereafter.

Rules for professionals licensed elsewhere.

The continuing professional education requirement of a non-resident certificate holder not using practice privileges is met if the individual meets the continuing education requirement for renewal of a certificate, permit, or license in the state in which the individual’s principal office is located. These individuals must, during the applicable renewal period imposed by the state where the principal office is located, complete four credits of continuing education in regulatory/professional ethics covering state specific statutes and rules and such topics as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies. The non-resident must certify that the continuing professional education requirement has been met in another state. If there is no continuing education requirement in the non-resident’s principal place of business or the individual is not licensed in his principal place of business, the individual must comply with the requirements as though he was a resident of Wyoming. Non-resident certificate holders are subject to the audit provisions of this chapter to verify the continuing professional education status of a non-resident.

Who may be excused from all or part of this requirement.

Inactive and Retired certificate holders are excepted from the continuing education requirements until such a time as they enter or re-enter practice under the provisions of the Act and the rules.

The Board may suspend, relax, or grant exceptions to the continuing education requirements for instances of individual hardship or other good cause shown.

Extensions:

The Board may, upon written request, extend the time within which certificate holders must comply with the requirements of this chapter for good cause.

1. An applicant may request a ninety (90) day extension at the time of renewal upon payment of the CPE Extension Processing Fee in addition to the certificate renewal fee. All requests for 90-day extensions are subject to the CPE Extension Processing Fee regardless of whether the request was intended or not. There shall be no refunds of the CPE Extension Processing Fee.
2. Any CPE taken as part of the ninety (90) day extension, will be counted in the prior calendar year.
3. Any request for an additional extension in excess of ninety (90) days shall be submitted to the Board in writing no later than March 1st and outline good cause for granting the extension.
4. Any applicant who requests or is granted an extension of time under this section shall submit documentation of completing the applicable course work no later two weeks after the expiration of the extension deadline and shall be audited under section 9 of this chapter.
5. Any applicant who fails to complete the CPE requirement by the extended deadline shall be required to complete additional CPE credits equal to either the lesser of the shortage of credits or no more than sixteen (16) additional CPE credits. The additional credits shall be completed no later than thirty (30) days from the extended deadline and shall not qualify for purposes of meeting any future CPE renewal requirement. Failure to submit documentation of completion of the additional credits by the deadline shall result in the initiation of an investigation and possible disciplinary action in accordance with chapter 7 of the rules.

Activation:

1. Before providing accounting services, an individual who has been excepted from the requirements or has otherwise not provided evidence of compliance with the CPE requirements shall make appropriate application and show compliance with the continuing education requirements.
2. If applying for activation within 120 days of the date of the license expiration, the applicant shall comply with section 8(e) of this chapter (above) and pay the CPE Extension Processing Fee. Any CPE credits taken during the 120-day period will be credited to the previous calendar year.
3. The Board may waive the requirement to complete requirements in a given calendar year period and consider a combination of 120 hours completed within a three (3) year period other than calendar years.
4. The Board may allow a certificate holder to re-enter active practice without providing compliance with the continuing education requirements upon the condition that the applicant follow a particular future program or schedule of continuing education.
5. The applicant shall document that an approved ethics course has been completed within the three (3) years prior to re-entry.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective July 15, 2020: The WY Board added “Auditing (Governmental)” to the list of acceptable Code A (Technical Subjects).

Effective October 28, 2019: The WY Board updated its CPE rules. Changes include:

• Allowance of Nano Learning programs (10-minute CPE).
• Limitation of 10 credits per year for nano-learning.
• Alignment of Code A and Code B subject areas to the NASBA recognized fields of study.
• Numerous other wording and text updates. Refer to paragraphs preceded by 'October 28, 2019' above for more details.

Breakdown of Specific Requirements:

Effective September 27, 2012: Ethics Requirement: A passing score of 80% is required unless satisfaction of the requirement is through participation in a group program.

Requirements for New Licensees:

Effective September 27, 2012: Holders who obtain initial certificates shall complete an approved regulatory ethics course (as set forth in Section 1 (d)(iv) of this chapter) within six (6) months (month-end of date of initial certificate) of obtaining the initial certificate and every three year renewal period thereafter.

Breakdown of Specific Requirements:

Effective August 25, 2009: Ethics Requirement: A passing score of 80% is required.

Reporting Method:

Effective August 25, 2009: If a reported/planned course is not completed, an amended program attendance record must be submitted to the Board's office reflecting the change.

Exemptions:

Effective August 25, 2009: Any request for an additional extension in excess of ninety (90) days must be submitted to the Board in writing no later than March 1 and outline good cause for granting the extension.

• Any applicant who requests or is granted an extension of time under this section shall submit documentation of completion of the applicable course work no later two weeks after the expiration of the extension deadline and shall be audited under Section 9 of this Chapter.
• Any applicant who fails to complete the requirement by the extension deadline shall be required to complete additional CPE credits equal to either the lesser of the shortage of credits or no more than sixteen (16) additional CPE credits. The additional credits must be completed no later than thirty (30) days from the extension deadline and shall not qualify for purposes of meeting any future CPE renewal requirement. Failure to submit documentation of completion of the additional credits by the deadline shall result in the initiation of disciplinary action.

Effective August 25, 2009: Activation. [Re-Entry] No later than thirty days after beginning to provide accounting services, an individual who has been excepted from the requirements or has otherwise not provided evidence of compliance with the CPE requirements, must make appropriate application and show compliance with the continuing education requirements.

Enforcement:

Effective September 25, 2009: Any certificate holder found deficient shall be required to complete additional CPE credits equal to the lesser of the shortage of credits but not more than sixteen (16) additional CPE credits. The additional credits must be completed within thirty (30) days of the date advised of the deficiency. Deficiency credits shall not qualify for purposes of meeting any future CPE renewal requirement. Failure to submit documentation of completion by the deadline shall result in the initiation of disciplinary action.

Effective September 25, 2009: Certificate holders found deficient pursuant to an extension or an audit shall be included in the CPE audit for two renewal cycles following the deficiency.

Credit for University / College Credit:

Effective September 25, 2009: Non-degree Certificate Programs. Accredited colleges and universities that offer certificate programs but do not post credit for the program on the official transcript must either provide a completion certificate to the participant or maintain an attendance log of participants, prepare and preserve an outline of the course, and ensure the course is led by a qualified instructor. One (1) CPE credit shall be awarded for every 50 minutes of class time.

Breakdown of Specific Requirements:

Effective September 5, 2008: Ethics Requirement: Credits may be earned at separate courses but all four credits must be completed in the same calendar year.

Breakdown of Specific Requirements:

Effective September 24, 2007: Ethics Requirement: All resident certificate holders 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 ethics as approved by the Board. To qualify for credit, the course must include a Wyoming statutes and rules element and other topics such as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies.

Requirements for New Licensees:

Effective September 24, 2007: Holders who obtain initial certificates shall complete an approved ethics course within six (6) months (month-end of date of initial certificate) of obtaining the initial certificate and every three year renewal period thereafter (refer to "Breakdown of Specific Requirements" above).

Requirements for Non-residents:

Effective September 24, 2007: These individuals must, during the applicable renewal period imposed by the state where the principal office is located, complete four credits of continuing education in ethics covering state specific statutes and rules and such topics as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies.

Breakdown of Specific Requirements:

Effective September 21, 2006: At least 66% (80 of the 120 credit requirement or 40 of the 60 credit requirement) of the credits shall be earned in fields of study that directly relate to a holder's field of business in the following Code A areas:

1. Accounting and Auditing;
2. Business Law;
3. Administrative Practice;
4. Regulatory Ethics;
5. Business Management and Organization;
6. Finance (Financial Planning);
7. Management Advisory Services ;
8. Marketing;
9. Economics;
10. Specialized knowledge and application;
11. Statistics;
12. Taxes; or
13. Computer Science or software applications.

The balance of credits may be earned in the following Code B fields of study:

1. Behavioral Ethics;
2. Communications;
3. Personal Development;
4. Personnel/Human Resources; or
5. Other fields of study may be acceptable if the licensee can demonstrate the course does not qualify under an identified field but does contribute to professional competence.

Prior to September 21, 2006: [rule stricken]: Behavioral, Motivational, Other: No more than twenty-four (24) credits will be allowed in a three year renewal period for these types of courses which include non-accounting related software application courses. The Board may consider granting technical credit for software courses if the certificate holder can demonstrate the course directly contributes to professional competence in his employment.

Reporting Method:

Effective September 21, 2006: Holders who renew on-line shall provide the total number of credits completed and shall certify compliance with CPE requirements.

Requirements for New Licensees:

Effective September 23, 2005: With the exception of the ethics requirement (noted below):

1. Certificate holders renewing the initial active certificate are excepted from the continuing professional education requirements;
2. To renew an active certificate for the second time, one must complete 60 credits in the two calendar years immediately preceding the renewal year;
3. To renew an active certificate thereafter, one must complete 120 credits in the three calendar years immediately preceding the renewal year.