Wyoming operates on a rolling three-year CPE cycle with annual license renewal on Dec. 31. CPAs must complete 120 hours over three years, with at least 80 hours in technical subjects. A 4-hour Board-approved ethics course covering Wyoming statutes and rules is required every three years.
General requirement
CPAs must complete 120 hours of CPE over a rolling three-year period. The reporting period runs Jan. 1 through Dec. 31 on a rolling three-year basis. License renewal is due Dec. 31 annually. Renewal notifications are sent by Oct. 1 each year.
Subject area requirements
Wyoming distinguishes between technical (Code A) and nontechnical (Code B) subjects:
- Technical (Code A): Minimum of 80 hours (66%) per three-year period.
- Nontechnical (Code B): Maximum of 40 hours per three-year period.
Technical subjects include accounting and auditing, governmental accounting and auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics and taxation.
Nontechnical subjects include behavioral ethics, business management and organization, communications and marketing, computer software and applications, personal development, personnel and human resources, and production. Other areas that contribute to professional competence may also qualify.
Ethics requirement
- First permit renewal: A 4-hour Board-approved course covering the Wyoming CPA Act and Wyoming Rules and Regulations must be completed within six months of the initial permit date.
- Subsequent renewals: A 4-hour Board-approved ethics course is required every three years.
The ethics course must include content covering Wyoming statutes and rules.
Credit limitations
- Independent study: Maximum of 12 hours per renewal period. Programs must be offered by a qualified sponsor that meets applicable standards.
- Instruction: Maximum of 60 hours (50%) per renewal period. No credit is awarded for repeat presentations.
- Published materials: Maximum of 30 hours (25%) per renewal period. A copy of the publication must be available for verification.
- Nano learning: Maximum of 10 CPE credits (50 ten-minute programs) per calendar year. Programs must be offered through NASBA Learning Registry sponsors.
- University or college courses: Courses taken toward an initial baccalaureate degree do not qualify for CPE credit.
Credit calculation
- Standard measurement: One CPE credit equals 50 minutes of instruction.
- Partial credit: Half-credit increments accepted after the first full hour is earned.
- Instruction: Credit equals three times presentation time.
- University credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour.
Nonresident CPAs
Nonresident licensees may satisfy Wyoming's CPE requirements by meeting the requirements of the state where their principal office is located, provided that state includes a 4-hour ethics requirement covering state-specific statutes and rules.
If the principal state does not require CPE or does not include the required ethics component, the nonresident licensee must comply with Wyoming's CPE requirements.
Provider requirements
Wyoming accepts CPE from NASBA National Registry sponsors. The board does not preapprove individual programs or sponsors and does not maintain sponsorship agreements.
Inactive and retired status
Inactive status
CPAs who are not practicing in Wyoming may maintain inactive status. Inactive licensees are exempt from CPE requirements but may not practice public accountancy or use the CPA title. Reactivation requires payment of applicable fees and completion of CPE requirements.
Retired status
CPAs who are age 65 or older (or disabled), not actively practicing and without a revoked or suspended certificate may qualify for retired status. No annual renewal is required to maintain retired status.