Board of Certified Public Accountants

Firms

This information is provided as guidance and notice of the requirements to be permitted in and/or qualify for a CPA Firm Permit in Wyoming and to assist applicants in ensuring the application and the additional required forms are complete before submission to the Board Office. For details regarding specific requirements, please refer to the Statutes and Board rules and regulations.

Local or resident CPAs and CPA firms:

  • Any CPAs, whose principal place of business (PPB) is Wyoming, who are providing any compensated public accounting services as described in W.S. 33-3-109(c), for members of the general public (or outside of their primary employment), shall be required to hold a Wyoming firm permit before services can be rendered.

  • Any firm with an office in this state performing any attest services as defined in W.S. 33-3- 102(a)(vi) or any compensated public accounting services described in W.S. 33-3-109(c) for members of the general public provided by certified public accountants who are subject to the jurisdiction of the board under this act shall be required to hold a firm permit.

  • Any firm with an office in this state that uses the title "CPA" or "CPA firm" shall be required to hold a firm permit.

Non-resident CPAs and CPA firms:

  • A firm which does not have an office in this state may perform attest services described in W.S. 33-3- 102(a)(vi) or compilation services described in W.S. 33-3- 102(a)(ix) for a client having its home office in this state and may use the title "CPA" or "CPA firm" without a permit issued under this section if:

      • The firm has at least a simple majority of the ownership of the firm belonging to CPAs that are licensed in Wyoming or their home state; and

      • The firm is required to undergo peer review in their home state; and

      • The firm performs the services through an individual with practice privileges.

  • A firm which does not have an office in this state and is not subject to the requirements listed above, may perform other professional services while using the title "CPA" or "CPA firm" without a permit if:

    • The firm performs the services through an individual with practice privileges; and

    • The firm can lawfully perform those services in the state where the individual with practice privileges has his principal place of business.