Original Certificate. Applicants who have passed the Uniform CPA Examination for the state of Wyoming or another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Original Certificate in Wyoming. Complete the Wyoming Board's Practice Checklist to help you determine if you need to obtain a license in Wyoming.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal Certificate. CPAs of other states or accountants from foreign countries whose principal place of business is in Wyoming or who do not qualify for practice privileges shall obtain an active Wyoming certificate before furnishing services in Wyoming. Complete the Wyoming Board's Practice Checklist to help determine if a certificate in Wyoming is needed.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges. For additional information about practice privileges, please also review Wyo. Stat. Ann. § 33-3-116 and Wyoming Administrative Rules - Chap. 10.

Effective July 1, 2009, Wyoming allows practice privileges. Practices privileges were created in HB0008 during the 2009 legislative session. The details of HB0008 are provided below.

Effective July 1, 2009, a CPA whose principal place of business is outside Wyoming shall have all the privileges of a Wyoming CPA without having to obtain a license, give notice or pay a fee if the individual:

• Holds a valid active CPA license in the state which has been deemed substantially equivalent by NASBA; or
• Has individual qualifications that have been deemed substantially equivalent by CredentialNet; or
• Has the following individual qualifications:
  • Passed the Uniform CPA Exam prior to January 1, 2012;
  • Holds an active certificate in the state of the individual's principal place of business; and
  • Completed at least one (1) year (2,000 hours) of broad-based experience within five (5) years of certificate date involving accounting, attest, compilation, management advisory services, financial advisory services, tax or consulting services.

    
    

A person holding an active CPA certificate based on passing the CPA exam after January 1, 2012, and issued by any U.S. state or jurisdiction when the person has met certain requirements shall be deemed to have met requirements substantially equivalent to Wyoming’s requirements and shall be required to demonstrate applicable certificates held are in good standing or have not been otherwise disciplined for cause.

Wyoming does not offer a temporary permit. Individuals who do not qualify for practice privileges must obtain a Wyoming individual license and firm permit.

Wyoming does not require any submission to verify an out-of-state CPA's credentials for purposes of practice privileges. The CPA is responsible for reading the Wyoming laws and rules, as well as the Wyoming Board of Accountancy's website information. A reciprocal certificate would only be required if an out-of-state CPA relocated to Wyoming.

Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in Wyoming, and no notice or other submission shall be provided by the individual. An individual or firm using practice privileges and advertising professional services via a website shall disclose the state of his principal place of business, his license or certificate number, a physical and mailing address, and a phone number where he may be contacted by the general public or regulators.

A non-resident CPA who currently holds a Wyoming certificate whose principal place of business is not in Wyoming and who qualifies for practice privileges or is not otherwise required to maintain the Wyoming certificate has the following options:

• Surrender the wall document for mobility (if issued), submit an affidavit of lost certificate or allow the certificate to expire at the end of the calendar year;
  • Those who return the certificate to the Board will be noted as "mobility" status and those who allow the certificate to expire will be noted as "expired" status on the Wyoming Board's website.
• Continue to maintain the certificate on active status as required by the rules.

  
  

Consent to Jurisdiction

A CPA of another state exercising practice privileges in Wyoming and the firm which employs the CPA consents, as a condition to the exercising of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of this Board.
• Compliance with the provisions of the Wyoming Accountancy Law and the rules and regulations adopted by the Board.
• In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in Wyoming individually and on behalf of the CPA firm.
• The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.

  
  

Firm Mobility

A firm which does not have an office in this state may perform attest services or compilation services described for a client having its home office in this state and may use the title "CPA" or "CPA firm" without a permit issued under this section if:

• The firm has at least a simple majority of the ownership of the firm belonging to CPAs that are licensed in Wyoming or their home state; and
• The firm is required to undergo peer review in their home state; and
• The firm performs the services through an individual with practice privileges.

More information on Firm Mobility here.

A firm which does not have an office in this state and is not subject to the requirements listed above, may perform other professional services while using the title "CPA" or "CPA firm" without a permit if:

• The firm performs the services through an individual with practice privileges; and
• The firm can lawfully perform those services in the state where the individual with practice privileges has his principal place of business.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Initial Firm and/or Office Registration:

The following firms must obtain a Wyoming Firm Registration:

• Any firm with an office in Wyoming performing any attest service as defined in Wyo. Stat. Ann. § 33-3-102(a)(vi) or any compensated public accounting services described in Wyo. Stat. Ann. § 33-3-109(c) for members of the general public provided by certified public accountants who are subject to the jurisdiction of the board;
• Any firm with an office in Wyoming that uses the CPA designation;
• Any CPAs, whose principal place of business (PPB) is Wyoming, who are providing any compensated public accounting services as described in Wyo. Stat. Ann. § 33-3-109(c) , for members of the general public (or outside of their primary employment).

Non-Resident CPAs and CPA Firms:

A firm which does not have an office in this state may perform attest services described in Wyo. Stat. Ann. § 33-3-102(a)(vi) or compilation services described in Wyo. Stat. Ann. § 33-3-102(a)(ix) for a client having its home office in this state and may use the title "CPA" or "CPA firm" without a permit issued under this section if the following conditions are all met:

• the firm does not open a physical location in WY;
• the firm's permit is active and in good standing in its home state;
• the firm is subject to peer review; and
• the CPAs performing the engagements are licensed in their home state and eligible for practice privileges.

For more information on Firm Mobility, please see the Practice Privilege tab and the board's website.

A firm which does not have an office in this state and is not subject to the requirements listed above, may perform other professional services while using the title "CPA" or "CPA firm" without a permit if:

• The firm performs the services through an individual with practice privileges; and
• The firm can lawfully perform those services in the state where the individual with practice privileges has his principal place of business.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Wyoming who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Wyoming Board.

Click Relinquish A License in the menu bar at the top of this page for additional information.