Wyoming CPA CPE Requirements

How many CPE hours do Wyoming CPAs need?

Wyoming CPAs must complete 120 hours over a rolling three-year period.

Reporting period: 1/1 to 12/31 over a rolling three-year period.

NASBA Registry wording: 120 hours.

What is the Wyoming ethics CPE requirement?

Wyoming requires 4 hours of ethics every three years. Part of the requirement must cover Wyoming-specific rules, and the course must be approved by the Wyoming board.

The Wyoming board requires the board-approved ethics course, with its Wyoming statutes and rules element, every three-year period, not only at the first renewal.

NASBA Registry wording: Ethics for First Permit Renewal Four (4) hour board approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit. Ethics for Subsequent Permit Renewal Four (4) hour board approved course.

Does Wyoming limit self-study CPE?

Wyoming places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.

When is Wyoming CPE due?

The reporting period ends on December 31, every year (rolling 3-year total).

License renewal: December 31 annually.

There is no grace period.

Can Wyoming CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Wyoming require hours in particular subjects?

Subject-area requirements: 66% (80 hours) must be technical.

NASBA Registry wording: At least 66% (80 of the 120-credit requirement or 40 of the 60-credit requirement) in technical learning categories.

Are there other Wyoming CPE limits?

• Independent study is accepted under a qualified sponsor/provider who has met the applicable program standards. Independent study is limited to 12 hours in any renewal period.
• Instruction: The maximum credit for instructors is 50%, or 60 hours with no repetitions.
• Nano Learning: The maximum is 10 full CPE credits (maximum of fifty 10-minute nano learning programs) earned through nano learning programs within one calendar year and all nano learning credits must be offered through course sponsors listed on NASBA’s Learning Registry.
• Published Materials: The maximum credit for articles/books, 25% or 30 hours, provided a copy of publication is available.
• University/College credit: Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.

What other Wyoming CPE policies apply?

• Wyoming accepts CPE credits for programs offered by National Registry sponsors.
• A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual's principal office is located. The principal place of business must have a 4-hour ethics requirement. The ethics course in the state of principal place of business must also cover state specific statues and rules. If the state of the principal place of business has no CPE requirements for renewal of a license or lacks the necessary ethics requirement, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state.