License Renewal: December 31st annually
Reporting Period: January 1st to December 31st over a rolling three-year period
CPE Documentation: License renewals may take place at The Wyoming Board of Certified Public Accountants.
- Independent Study: Accepted under a qualified sponsor or provider who has met program standards. This is limited to 12 hours in any renewal period.
- Instruction: Maximum credit for instructors is 60 hours without repeating course material.
- Published Materials: Publishing articles or books can receive a maximum credit of 30 hours if a copy of publication is available.
- University/College Credit: Courses taken to obtain the initial baccalaureate degree will not aide in meeting CPE requirements.
- Instruction: Credit is equivalent to three times the presentation time. E.g. 2 hours of presentation will receive 6 hours.
- Partial Credit: Half credits are accepted after the first hour of CPE has been received.
- One semester hour equates to 15 CPE hours
- One quarter hour equates to 10 CPE hours
Hour Requirements: 120 hours
- Ethics Requirement
For a FIRST PERMIT RENEWAL
- 4 hours in a Board approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within 6 months of the date of the initial permit
For SUBSEQUENT PERMIT RENEWAL
- 4 hour Board approved course
- Code A Requirement: at least 66% of the requirement must be completed in the following:
- Accounting & Auditing
- Administrative Practice
- Business Law
- Business Management & Organization
- Computer Science or Software Applications
- Finance (Financial Planning)
- Management Advisory Services
- Regulatory Ethics
- Specialized Knowledge & Applications