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.

Credit Limitations:

  • 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.

Credit Calculations:

  • 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.
  • University/College:
    • 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
    • Economics
    • Finance (Financial Planning)
    • Management Advisory Services
    • Marketing
    • Regulatory Ethics
    • Specialized Knowledge & Applications
    • Statistics
    • Taxes