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: 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:
- The individual holds a valid license as a certified public accountant from any state that requires as a condition of licensure that the individual:
- Completes at least one hundred fifty (150) semester hours of college education including a baccalaureate or higher degree conferred by a college or university;
- Achieves a passing grade on the uniform certified public accountant examination; and
- Possesses at least one (1) year experience including providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, which may be obtained through government, industry, academic or public practice verified by a licensee or the equivalent of a licensee as determined by the board.
Any individual who passed the uniform certified public accountant examination prior to January 1, 2012 may be exempted from the educational requirements.
An individual who qualifies for practice privileges shall only provide services through a firm which has obtained a permit issued under W.S. 33-3-118 when performing the following services for any entity with its home office in this state: - Providing any financial statement audit or other engagement to be performed in accordance with statements on auditing standards;
- Providing any examination of prospective financial information to be performed in accordance with statements on standards for attestation engagements; or
- Providing any engagement to be performed in accordance with public company accounting oversight board auditing standards.
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 CPA'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 (See Wyo. Stat. Ann. § 33-3-118 and Wyoming Administrative Rules - Chap. 4)
A firm which does not have an office in this state may perform attest services or compilation services 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.
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