Board of Certified Public Accountants
CPA Exam Information
This information is not intended to be an exhaustive compilation of the Board’s rules. Applicants have a duty to familiarize themselves with the provisions of the Wyoming Certified Public Accountants Act and the Wyoming Board’s rules.
To initially qualify to sit for the exam as a Wyoming candidate, one must:
a) Be at least eighteen years of age; and
b) Hold a Wyoming driver’s license; or
c) Have a current, valid Wyoming street address (not a P. O. Box); or
d) Be currently employed in Wyoming or have a valid, documented and accepted offer of employment with a Wyoming CPA firm or other Wyoming employer that will begin within six (6) months of the application date; or
e) Be a current student at a Wyoming community college or the University of Wyoming (UW); and
f) An applicant shall furnish evidence, in the form of a transcript(s) issued directly to the Board office by the college or university, that he completed a baccalaureate degree including a minimum of twenty-four (24) semester credit hours covering various accounting subjects and a minimum of twenty-four semester credits of business courses (other than accounting) a list of which is found in Chapter 2, Section 3 of the Board’s rules.
Applicants with Foreign Academic Credentials
An individual with foreign academic credentials who otherwise qualifies to take the examination as a Wyoming candidate must have transcripts from foreign universities evaluated by an acceptable evaluation service at his or her own expense.
The Board recognizes foreign academic credentials evaluated by National Association of State Boards of Accountancy (NASBA). Applicants must contact NASBA directly to request the evaluation of foreign academic credentials. This approval process is subject to change. Please contact the Board office with questions.
Exam Testing Dates and Other Details
From AICPA:
Candidates will be able to take the computer based Uniform Certified Public Accountant Examination year-round. CPA Exam scores are released on a rolling basis throughout the year. The score release dates below show when you can expect to receive your score after sitting for a section. This helps you to better plan your testing schedule.
The AICPA typically announces the score release dates for the first half of a new year in December of the previous year and the second half by June of that year. Keep in mind, the target score release date represents when the AICPA will send the scores to NASBA. All dates are subject to change.
Score Release: Exam sections taken January 1 – June 30, 2023
If the AICPA receives your exam data file by*: Your target score release date is:
January 23 February 7
February 14 February 22
March 9 March 17
March 31 April 11
April 23 May 9
May 16 May 24
June 8 June 16
June 30 July 11
Score Release: Exam sections taken July 1 – December 15, 2023
If the AICPA receives your exam data file by*: Your target score release date is:
July 23 August 8
August 15 August 23
September 7 September 15
September 30 October 10
October 19 November 3
October 31 November 8
November 26 December 5
December 15 December 27
Candidates may schedule to sit for the exam at any Prometric testing site across the nation and internationally (at approved Prometric sites) as long as there is an open spot.
There are provisions for re-scheduling if necessary, at the discretion of NASBA or Prometric in the event of inclement weather or other conditions outside of Prometric’s control. Details will be provided by NASBA or the testing center. For the best chance of scheduling to sit for exam sections, candidates are encouraged to schedule forty-five (45) days in advance of the test date. This much advance notice may not be required at all centers.
Exam Results
To pass the exam one must earn a minimum score of 75 on each section of the examination. Scores become available in waves (see the Board's calendar for the release dates) based on when the candidate completes exam sections during a testing window.
The AICPA scores all exam sections. Neither the Wyoming Board nor NASBA control the scoring process, including release of scores to candidates.
Candidates should note that a passing score is valid for 18 months from the date it is earned (from the date the candidate sat for the exam section.)
Candidates must pass the balance of the sections within this 18 month period in order to avoid needing to retake an Exam section for which a score has expired.
Misconduct
The Board is committed to maintaining the integrity of the examination. All instances of alleged misconduct will be investigated by the Board. Please carefully review the rules outlining the Board’s policy regarding misconduct in Chapter 2, Section 4(e) of Board rules.