Pursuant to Chapter 1, Section 14  of Board Rules, each certificate holder and each CPA firm’s designated certificate holder shall disclose,  within thirty (30) days of the imposition of discipline or judgment or within the renewal of the certificate or permit, information regarding:

• Any conviction or finding of guilt, or plea of nolo contendere to:

  • A felony;

  • Any crime an element of which is dishonesty or fraud; or

  • The denial, cancellation, revocation, suspension or refusal to renew the authority to practice as a certified public accountant by any state, federal agency, or foreign authority, for any cause other than failure to pay a fee. 

• Imposition of a censure, reprimand, sanction, probation, civil penalty, fine, consent decree or order, by any state board of accountancy, the Securities Exchange Commission, Public Company Accounting Oversight Board, Internal Revenue Service, or foreign regulatory body that regulates the practice of accountancy. 

• Any fully adjudicated judgment or settlement in a civil suit or arbitration proceeding entered after July 1, 2005, totaling more than $150,000, and based upon an allegation of dishonesty, fraud, or gross negligence in the practice of accounting, or any action that would constitute a violation of the rules of professional conduct promulgated by the board. Notification under this section shall apply only to actions directly involving a certificate or permit holder’s practice of accounting in Wyoming.