CPAs have common concerns and interests. This website has been created to share information relating to the practice of accounting. The opinions, views, and articles expressed on this website are not necessarily those of the Wyoming Society of Certified Public Accountants. This website should not be deemed an endorsement by the WSCPAs or its committees or editorial staff of any views, opinions, positions, products or services contained herein. Because of the complexity of tax laws and accounting transactions and the changing status of the law, as well as variations in practices and procedures among accountants, information on this website should not be acted upon, used or relied upon as a substitute for independent accounting research or legal advise.