Original Certificates	Firm Registration
W.S. 33-3-109 provides for the Board to grant a certificate of "certified public accountant" to any person who (1) is a resident of Wyoming or has a place of business in Wyoming or, as an employee, is regularly employed in Wyoming; (2) has attained the age of majority in Wyoming; (3)has passed a written examination in accounting and auditing and other related subjects the Board determines to be appropriate (Uniform AICPA Examination). (4) has earned a baccalaureate degree conferred by a college or university recognized by the Board, with a concentration in accounting (not less than 24 accounting hours) and has completed at least four (4) years of experience in the practice of public accounting; or who has completed at least 150 semester hours of college education with a concentration in accounting and business (24 semester hours in upper division accounting courses and 24 semester hours in business courses) and has completed at least one (1) year of experience in public accounting. (Chapters 2 and 3) Wyoming is a one-tier state. All applicants must meet education, examination, and experience requirements before a certificate will be issued. All original certificate applicants must complete an approved Professional Ethics course. The Board currently accepts the AICPA Professional Ethics Course. Transfer of Examination Credit: Wyoming will accept transfer of examination credit from another state and issue an original Wyoming certificate to an applicant who is a resident of Wyoming or regularly employed in the state, meets or exceeds Wyoming's education and experience requirements, and has complied with conditional credit rules applied to applicants who took the examination in the State of Wyoming. This information must be verified by the examination state (see the Authorization for Interstate Exchange of Examination and Licensure Information form).	Certificate holders may practice accounting as sole proprietors, partnerships, limited liability companies or corporations registered with the Board in compliance with Chapter 4 or as an employee of a governmental entity, academic institution, or private industry. An individual certification application will remain incomplete until the firm has been properly registered with the Board. Check the Wyoming Board of Certified Public Accountants firm database to determine if your firm is currently registered. Sole proprietors with no CPA employees who maintain an office and advertise it in any manner must register the office. There is no fee to register an office. Partnerships, corporations, sole proprietors with one or more CPA employees, and limited liability companies must register these entities and obtain a permit-to-practice for them. CPA firms must pay the applicable fee to register the firm. Limited liability companies and corporations must file copies of articles of organization or articles of incorporation that comply with Wyoming law. CPA firms with non-CPA owners must provide a listing of all owners with the application to register the firm.
Reciprocal Certificates	Inactive Status
W.S. 33-3-116 provides for reciprocity to holders of certificates in sister states.  The Board may issue a certificate as a certified public accountant to any person who holds a certificate of a certified public accountant, then in full force and effect, issued under the laws of any state when that person meets requirements which are substantially equivalent to the requirements set forth in W. S. 33-3-109 (a)(ii) through (v). An applicant for reciprocity in Wyoming is deemed to have met requirements substantially equivalent to Wyoming's when he/she qualifies under any one of the following criteria:       A.  Holds an active CPA certificate issued by any US State or jurisdiction for four (4) of the last ten (10) years and the certificate is in good standing; or       B.  Holds an active CPA certificate issued by a state of jurisdiction deemed substantially equivalent to the Uniform Accountancy Act as a one-tier licensing state by the NASBA National Qualification Appraisal Service and the certificate is in good standing; or      C.  Holds an individual permit issued by a state or jurisdiction deemed substantially equivalent to the Uniform Accountancy Act as a two-tier licensing state by the NASBA National Qualification Appraisal Service and is in good standing; or      D.  Can demonstrate one meets Wyoming's education, examination, and experience requirements individually and certificates held are in good standing. To determine if you meet one of the above requirements, reference the Substantial Equivalency (SE) List. To apply for a reciprocal certificate in Wyoming, one must:        A.  Complete an Application for Reciprocal Certificate;        B.  Pay applicable fees;         C.  If your SE status can be verified electronically, no other documentation is needed;        D.  If your SE status cannot be verified electronically, you must Complete the following form and submit it to the other state board:                  1.  Authorization for Interstate Exchange of Examination and Licensure Information form - complete the top portion and forward directly to the state you're basing your reciprocal application on.                  2.  Firm Registration as applicable	Original certificate applicants may not apply for inactive status as all certificate holders who provide accounting services to anyone other than himself or an entity wholly owned by the certificate holder must maintain the certificate on active status. If a holder's employment changes, he/she must advise the Board and place the certificate on inactive status if the employment change results in one not providing accounting services. Reciprocal applicants may apply for an inactive certificate if they do not provide accounting services to Wyoming residents or entities domiciled in Wyoming and they do not provide any of the services within the State of Wyoming.
Temporary Certificates and Permits	Reinstatement
There are no provisions in the statutes to grant a temporary certificate or permit. There are no de minimis provisions in Wyoming. All certificate holders and CPA firms who enter the state and provide one or more public accounting services to Wyoming clients or entities domiciled in Wyoming must obtain and maintain an active certificate and CPA firm permit in Wyoming.	A revoked or suspended certificate or permit may be reinstated. Applicant must complete the reinstatement application, show good cause why the certificate should be reinstated, and submit applicable fees. A hearing will be required to reinstate a revoked or suspended certificate or firm permit. Contact the Wyoming Board of Certified Public Accountants office, (307) 777-7551, to request information regarding the applicable fees, applications, and other information required to reinstate a certificate or firm permit.
Activation	Renewal
A certificate holder who has surrendered the certificate or whose certificate is on inactive or expired status must activate the certificate if she/he begins to provide accounting services in Wyoming. If active status was previously held or the applicant was transitioned by the July 1, 2005 CPA Act, an applicant must complete the Application To Reinstate or Activate a Certificate, pay the applicable fees, and demonstrate 120 CPE credits have been completed during the three years prior to activation. Inactive fees paid for the current year will be applied to the total active fee required. Prior to re-entering practice, these applicants will be required to show completion of an approved Statutes & Rules Course.	All certificates and firm and office registrations expire on December 31 of each calendar year and must be renewed. A renewal invoice or application will be provided to the last known address no later than October 1 of each calendar year. Inactive certificate holders must renew and submit fees no later than December 31. If fees are postmarked after December 31, a late fee will be assessed. Inactive certificate holders must annually certify they do not provide accounting services and must certify there are no convictions, judgments, or other disciplinary actions to report. Active certificate holders and firms must submit applications to renew by November 1 (postmark) of each calendar year to avoid a late fee. Renewal applications received (not postmarked) in the Board's office after December 31 are subject to an additional late fee. Active holders renewing the initial active certificate are excepted from the CPE requirements. Active holders renewing for the second time will be required to demonstrate they have completed 60 CPE credits in the two years preceding the renewal year. All other holders will be required to complete 120 CPE credits every three years to renew active status. Incomplete renewal applications will be returned to the applicant, potentially subjecting the applicant to late fees. The individual active certificate holder designated and responsible for registering the firm in Wyoming (designated certificate holder- DCH) is required to submit the firm renewal application in conjunction with the individual renewal. Failure to do so will result in the application being returned to the DCH.