Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Wyoming Board of Certified Public Accountants licenses CPAs in Wyoming. Its rules and forms are the authority for everything on this page.
Wyoming CPAs with an active certificate complete 120 CPE credits in the three full calendar years before each annual renewal, including a 4-credit board-approved Wyoming ethics course every three years.
Sources: cpaboard.wyo.gov/cpe, drive.google.com/file/d/1kwzouFcKUpZffgw1u6WPaHqi_q7Ex2Z5/view?usp=sharing, cpaboard.wyo.gov/individuals/current-cpas/new-cpa-faq
Wyoming active and inactive certificates expire December 31 each year and renew online through the board's OPAL system.
Sources: drive.google.com/file/d/1_PXSjRL7bujzlYPfR4-srukZSptY2Saa/view?usp=sharing, drive.google.com/open?id=1AxZ11nq_gIdFkaM1vbgvrwvQ9o7thcGo, cpaboard.wyo.gov, cpaboard.wyo.gov/individuals/certificate-application-information/reactivate-certificate, cpaboard.wyo.gov/individuals/certificate-application-information/original-certificate
Wyoming requires the Uniform CPA Exam, 150 semester hours including a bachelor's degree with an accounting concentration, one year of experience and the AICPA ethics course. No alternative pathway to the 150-hour rule has been enacted.
Sources: drive.google.com/open?id=1AxZ11nq_gIdFkaM1vbgvrwvQ9o7thcGo, drive.google.com/file/d/1_PXSjRL7bujzlYPfR4-srukZSptY2Saa/view?usp=sharing, cpaboard.wyo.gov/exam-info, cpaboard.wyo.gov/individuals/certificate-application-information/original-certificate
Wyoming CPAs with an active certificate complete 120 CPE credits in the three full calendar years before each annual renewal, including a 4-credit board-approved Wyoming ethics course every three years. The 4-credit regulatory and professional ethics course must cover Wyoming statutes and rules, be completed within one calendar year and be passed at 80% unless taken as a group program. New certificate holders complete it within six months of the initial certificate (month-end), then every three years by December 31. No carryover. Credit counts in the calendar year the course is completed and cannot be split across years; credits earned during an extension count only toward the prior year. Inactive and retired certificate holders are exempt until they reactivate. Nonresidents meet the rule through their principal-office state's CPE plus 4 credits of ethics. The board can grant exceptions for hardship or good cause, and a 90-day extension at renewal carries a $150 fee.
At least 80 of the 120 credits must be technical. New certificate holders report no CPE at the first renewal, 60 credits from the prior two calendar years at the second and 120 thereafter. Courses and certificates of completion are uploaded to the board's online system with the renewal. Nano learning is capped at 10 credits a year, independent study at 12 credits per renewal period, instructing at 60 and published writing at 30. The board audits up to 20% of renewals.
Wyoming active and inactive certificates expire December 31 each year and renew online through the board's OPAL system. Annual. All active and inactive certificates expire December 31. Renew online by December 31. The board emails renewal notices by October 1; the 2027 renewal period runs October 1 through December 31, 2026. Reactivation from expired or retired status costs $300 and from inactive $210, with 120 CPE credits from the prior three years and the Wyoming ethics course; a $150 extension fee applies within 120 days of expiry. The original certificate application fee is $225.
CPAs whose principal place of business is outside Wyoming and who hold a license from a substantially equivalent state practice under practice privileges, with no notice or fee. Those based in Wyoming need a reciprocal certificate.
To sit for the exam: a bachelor's degree with at least 24 semester hours of accounting and 24 of other business courses, shown on official transcripts. For the certificate: at least 24 semester hours of upper-division or graduate accounting. The certificate requires at least 150 semester hours of college education, including a bachelor's or higher degree (W.S. 33-3-109(a)(v)(C)).
One year of full-time experience (at least 2,000 hours) in public accounting, government, industry or academia, verified by an active CPA. The board can accept equivalent experience under a non-CPA supervisor with an affidavit and work samples.
Applicants for an original certificate complete the AICPA course Professional Ethics: The AICPA's Comprehensive Course.
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