Wyo. Code R. 061-0001-2
Accountants, Board of Certified Public
Chapter 2: Certificates (formerly under Dept. of Commerce)
Effective Date: 07/21/2005 to 09/23/2005
Rule Type: Superceded Rules & Regulations
Reference Number: 061.0001.2.07212005
Section 1. Issuance. A certificate as CPA may be issued to those who meet the requirements of W.S. 33-3-109(a)(i) - (iv) or W. S. 33-3-116, and can establish to the satisfaction of the Board that the certificate will not be used in violation or in such a manner as to appear to be in violation of W.S. 33-3-128(a)(ii).
Section 2. Applications for Certificate by Examination.
(a) An applicant for a certificate by examination shall file an application with the Board. Unless otherwise ordered, applicants shall furnish all information required by the form submitted and other information, including proof of identity, as required by the Board. Each application, when filed, shall be accompanied by a non-refundable fee, as determined by Section 4(d) of this Chapter payable to the Wyoming Board of Certified Public Accountants. Forms may be obtained from the Board's office located in Cheyenne, Wyoming or may be downloaded from the Board's web site.
(b) The Board will forward notification of eligibility in the form of an Authorization to Test (ATT) for the computer-based examination to the candidate and NASBA's National Candidate Database. Upon receipt of the (ATT) from the Board, the candidate shall:
(c) The ATT will be valid for six (6) months from the date of the NTS or until the candidate tests whichever occurs first. Once the ATT has expired, a candidate must reapply to the Board.
(d) Eligible candidates who have received an NTS shall independently contact a test center identified by the Board or NASBA to schedule the time and place for the examination at an approved test site.
(e) A candidate who fails to appear for a scheduled section of the examination shall forfeit the application fee paid to the Board and the applicable examination fees paid to NASBA.
(f) The Board reserves the right to deny the application of any individual for any of the following reasons:
(i) failure to furnish all information required by Section 2(a) or Section 3 of this chapter;
(ii) conviction of a felony under the laws of Wyoming or any other state or the United States;
(iii) conviction of any crime, an element of which is dishonesty or fraud, under the laws of Wyoming or any state or of the United States;
(iv) falsification of information required by the application process; or
(v) a finding of cheating on the CPA examination as set forth in Section 4(g) of this Chapter or as issued by any United States Board of Accountancy.
(a) Initial and transfer applicants shall furnish evidence of completion of one of the following education requirements:
(i) An applicant who earned a baccalaureate degree prior to December 31, 1999, shall have completed a minimum of twenty-four (24) semester hours in accounting, a maximum of three (3) semester hours in business law may be included in the twenty-four (24) semester hour requirement.
(ii) An applicant who earned a baccalaureate or higher degree after December 31, 1999, shall have completed 150 semester hours of college education with at least 24 semester hours of upper division or graduate level accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting and at least 24 semester hours of business courses (other than accounting) at the undergraduate or graduate level.
(b) The official transcript which evidences compliance with the requirements set forth in sub-section (a) shall be forwarded to the Board's office directly from the college or university which is accredited by one of the following accrediting associations.
(i) New England Association of Schools and Colleges;
(ii) Middle States Association of Colleges and Secondary Schools;
(iii) North Central Association of Colleges and Schools;
(iv) Northwest Association of Secondary and Higher Schools;
(v) Southern Association of Colleges and Schools;
(vi) Western Association of Schools and Colleges; or
(vii) American Assembly of Collegiate Schools of Business (AACSB).
(c) credit earned through life experience as a result of passage of the Uniform CPA Examination shall not qualify towards meeting any of these course requirements.
(d) transcripts which document a graduate degree with a concentration in accounting from a program that is accredited in accounting by the AACSB shall be deemed equivalent to the requirements outlined in sub-section (ii) of this sub-section.
(e) One quarter (1/4) unit or hour is equivalent to two-thirds (2/3) of a semester unit or hour.
(f) All candidates qualifying under W. S. 33-3-111 are required to submit an official copy of the final transcript showing the degree and date awarded. Education requirements shall be met before the candidate is authorized to re-test or before the certificate will be issued.
(g) Candidates qualifying based on a degree earned in a foreign country shall submit transcripts to a foreign accountants credentials service acceptable to the Board for evaluation. That evaluation shall verify that the degree awarded was transferrable to an institution of higher education in the United States and verify that the accounting courses are equivalent to those taken to qualify as a candidate in the United States.
(a) The Board shall use the Uniform AICPA Examination and advisory grading service. An examination on the Rules of Professional Conduct adopted by the Board shall be satisfactorily completed.
(b) The candidate shall receive a passing grade in each of the four (4) examination sections before a certificate will be issued. A passing grade shall be seventy-five (75).
(c) Conditional Credit and Granting of Credit.
(i) Candidates who earned conditional credit prior to the implementation of the computer based exam may retain credit for passed sections if they sat for all un-passed sections of the examination and received passing grades in any two (2) sections with a minimum score of fifty (50) earned on each of the other sections written. Failure to obtain passing grades within a three (3) year period subsequent to being granted a condition shall require re-examination in all sections under the provisions of paragraphs (iv) and (v) of this sub-section. The three (3) year period may be extended by the Board at its discretion upon a showing by the candidate of the existence of conditions beyond control.
(ii) A candidate may take test sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen (18) months from the actual date the candidate took the test section. A candidate must pass all four test sections within a rolling eighteen month period which begins on the date the first passed test section was taken. A candidate may take any section of the examination up to four times during a one-year period but cannot retake any failed test section in any one three month testing period. In the event all four test sections are not passed in the rolling eighteen (18) month period, credit for any test section passed outside the eighteen (18) month period will expire and that test section must be retaken. The eighteen (18) month period may be extended by the Board at its discretion upon a showing by the candidate of the existence of conditions beyond control.
(iii) A candidate who has earned conditional credit on the paper and pencil examination at the launch of the computer-based examination will retain conditional credit for the corresponding test sections of the computer-based examination as follows:
| Paper & Pencil Examination | Computer-Based Examination |
|---|---|
| Auditing | Auditing and Attestation (A&A) |
| Financial Accounting and Reporting (FARE) | Financial Accounting & Reporting (FAR) |
| Accounting & Reporting (ARE) | Regulation (REG) |
| Business Law and Professional Responsibilities (LPR) | Business Environment and Concepts (BEC) |
(iv) A candidate who has attained conditional credits as of the launch of the computer-based examination will be allowed either three years from the date the condition was earned or the equivalent number of opportunities the candidate would have been granted under the paper examination (two (2) opportunities for each year - no more than a total of six (6)).
(v) If a candidate conditioned under the paper examination does not pass all remaining sections during the transition period, conditioned credit earned under the paper examination will expire and the candidate will lose credit for those sections. Any computer-based test section passed during the applicable transition period is subject to the granting of credit provisions of the computer-based examination. However, a candidate conditioned under the paper examination will not lose credit for a section of the computer based examination that is passed during the applicable transition period until the end of the transition period. That period may be longer than eighteen (18) months.
(vi) Transfer credit shall be granted to a candidate for satisfactory completion of any section of the Uniform CPA Examination given by the licensing authority in any jurisdiction, provided the requirements as outlined in W. S. 33-3-109 and Sections 3 and 4 of this Chapter have been met.
(vii) The Board may grant a certificate based upon the satisfactory completion of the Uniform CPA Exam and compliance with all other requirements for the original Wyoming certificate to an individual when the certificate originally issued by another jurisdiction has expired or been revoked/suspended for non-payment of fees.
(d) Fees: Each candidate shall pay an initial application fee not to exceed $100 or a re-examination fee not to exceed $40 and the actual fees charged by the AICPA, NASBA, and Prometric (test delivery service provider). Total fees shall not exceed $1000. All transfer candidates who qualify pursuant to subsection (c)(vi) above and all re-exam candidates who last applied to qualify for the 11/97 examination shall pay initial application fees. An application fee will be assessed for each application regardless of the number of examination sections applied for on each application.
(e) Cheating by a candidate in applying for, taking, or subsequent to the examination will be deemed to invalidate any grade otherwise earned by a candidate on any test section of the examination, may require the candidate be re-located, or may warrant summary expulsion from the test site and disqualification from taking the examination for a specified period of time. For purposes of this rule, the following actions or attempted activities, among others, may be considered cheating:
(f) In any case where the Board believes it has evidence a candidate has cheated on the examination, including those cases where the candidate has been expelled from the examination, the Board shall conduct an investigation and may conduct a hearing consistent with the Administrative Procedure Act following the examination session. Upon implementation of the computer-based examination, the Board may notify NASBA, the AICPA, and the test center of the circumstances. In any case where a candidate is barred from taking the examination in the future, the Board will provide information regarding the Board's findings and actions taken to any other Board of Accountancy to which the candidate may apply.
(g) The Board will allow a Wyoming candidate the privilege to review the grades earned on his/her CPA examination within sixty (60) days after the release of the grades in question.
Section 5. Special Provisions. The Board recognizes its responsibility to accommodate the identified needs of qualified individuals with disabilities by making reasonable modifications or providing auxiliary aids or services. This does not mean that all requests for accommodation, auxiliary aids, or services will be granted, or that the candidate will receive the particular accommodations or services sought. The Board is not required to grant the request if doing so would fundamentally alter the measurement of skills or knowledge the examination is intended to test, or would create undue financial or administrative burden.
The Board will evaluate requests for reasonable accommodations for disabled candidates who, because of special circumstances, believe they will need additional time to complete the examination and/or special accommodations for the taking of the examination on an individual basis.
A disability is defined as having a physical or mental impairment that substantially limits one or more of the major life activities of an individual; having a record of such an impairment; or being regarded as having such an impairment. Mental impairment includes any mental or psychological disorder such as organic brain syndrome, emotional or mental illness and specific learning disabilities.
A learning disability is defined as individual evidence of significant learning difficulties which substantially affect or limit one or more major life activities, and which are not primarily due to cultural, emotional, or motivational factors. The term does not include learning problems which are primarily the result of visual, hearing, or motor disabilities, mental retardation, emotional disturbance, or of environmental, cultural, or economic disadvantage. The individual must demonstrate at least overall intellectual functioning as measured by general cognitive ability tests and show evidence of significant impairment in one or more of the following areas of intellectual functioning and information processing: attention and concentration; efficiency and speed of information processing; reception (perception and verbal comprehension); memory (ability for new learning); cognitive thinking; and expression. Significant impairment is generally determined by a discrepancy of 1.5 standard deviations, or more, between the individual's intellectual functioning, as measured by general cognitive ability tests as outlined in the List of Most Commonly Used Reliable Standardized Psychometric Tests as adopted by the Board and actual performance on reliable standardized measures of attention and concentration, memory, language reception and expression, cognition, as well as academic areas of reading, spelling, writing and mathematics.
(a) To request special accommodations, a candidate shall submit a written request for specific accommodations with the application. The Board may confer with consultants on the appropriateness of the request, or may request the candidate submit a second opinion. The candidate shall supply the following materials for the Board's evaluation. All materials are to be signed, original statements and shall be kept confidential to the extent provided by law. Photocopies will not be accepted:
(i) identification of the type of disability (physical, mental, learning)
(ii) professional verification of the disability by a qualified evaluator
(A) credential requirements of the evaluator
(I) For physical or mental disabilities the evaluator must be a licensed physician or licensed psychologist with special expertise in the area of the disability. If some one else who does not fit this criteria completes the evaluation, the Board may require another evaluation by a professional of their choosing, and the request may be delayed.
(II) In the case of learning disabilities, a qualified evaluator must have sufficient experience to be considered qualified to evaluate the existence of proposed accommodations needed for the specific learning disabilities. The evaluator must be either a licensed psychologist or licensed physician who possesses a minimum of three years experience working with adults with learning disabilities or another professional who possesses a master's or doctorate degree in special education or educational psychology from a regionally accredited institution. The professional's training must include at least three years of equivalent training and experience in all of the following areas: a) assessing intellectual ability level and interpreting tests of such ability; b) screening for cultural, emotional and motivational factors; c) assessing achievement level; and d) administering tests to measure attention and concentration, memory, language reception and expression, cognition, reading spelling, writing and mathematics.
(B) Professional verification of the disability must include:
(I) The nature and extent of the disability;
(II) the test(s) performed to diagnose the disability (if applicable);
(III) the effect of the disability on the candidate's ability to perform under standard testing conditions;
(IV) the recommended accommodation and how it relates to the candidates disability, given the format of the examination;
(V) the professional's name, title, telephone number, professional license or certification number, education credential, and his/her original signature; and
(VI) a description of the professional's educational experience which qualifies him/her to make the determination.
(iii) an outline of accommodations or auxiliary aids needed; and
(iv) a history of prior accommodations made in relation to the currently identified disability.
(v) The Board shall respond to all requests detailing what accommodations will be provided. The candidate shall sign and return this letter to the Board indicating the candidate's acceptance of the specified accommodations.
(vi) No changes in any special accommodations granted may be made unless further documentation is presented that proves that there has been a change in the condition of the candidate. The Board may request confirmation of the original diagnosis every two (2) years.
(vii) The candidate shall pay for the statements submitted to the Board. The Board's consultants and any second opinions shall be paid by the Board.
(i) A candidate whose request for accommodation, auxiliary aids, or services is denied in whole or in part will be provided with the reasons, and may appeal the denial in accordance with these procedures.
(ii) If the denial is based on the rejection of the professional's opinion supporting the request, the Board must support such rejection with evidence from another expert whom it has consulted in evaluating the candidate's request. The candidate will be provided with the general opinion of the Board's expert, including the basis for the opinion. A candidate's appeal of a decision denying his/her request shall be in the form of a signed or otherwise verified request, including the following: candidate's name, date of request, the appeal itself, and facts in support of the appeal. The appeal must be accompanied by documentation not previously provided which the candidate wishes the Board to consider in its decision. The appeal must be postmarked no later than seven (7) days after the candidate receives notification of the denial. The Board reserves the right to request further evidence on the necessity of the accommodation, in such cases the Board will assume responsibility for any expenses incurred in obtaining this information.
Section 6. Security and Irregularities. Notwithstanding any other provisions under these rules, the Board may postpone scheduled examinations, the release of grades, or the issuance of certificates due to a breach of examination security; unauthorized acquisition or disclosure of the contents of an examination; suspected or actual negligence, errors, omissions, or
irregularities in conducting an examination; or for any other reasonable cause or unforeseen circumstance.
Section 7. The board, at its discretion, may suspend the examination requirements imposed by this Chapter for undue hardship, the existence of conditions beyond a candidate’s control, or other good cause shown.
(a) Duly qualified persons may be certified under W.S. 33-3-116. They shall submit applications and proof of their qualifications and other information as may be required by the Board, and shall pay a reasonable fee to defray the administrative cost of issuance (twenty-five ($25) dollars).
(b) Applicants for reciprocal certificates and certificates issued by transfer of grades from another jurisdiction will be required to complete a professional ethics examination adopted or approved by the Board. This requirement shall be effective for original certificates issued and examinations successfully completed on or after May 5, 1976.
(c) The conditional requirements imposed on Wyoming candidates shall not be imposed on individuals who have been certified in another jurisdiction.
(i) Accountants holding certificates from foreign countries comparable to the CPA certificate are required to meet all qualifications for certificates provided in W. S. 33-3-116.
(ii) The Board shall waive the Uniform CPA examination and issue certificates to foreign accountants who have completed an examination comparable to the Uniform CPA Examination administered by a foreign authority evaluated by the International Qualifications Appraisal Board (IQAB) with requirements determined to be substantially equivalent to the requirements for a Certified Public Accountant.
(A) Individuals applying under this sub-section shall pass the AICPA International Uniform Certified Public Accountant Qualification Examination (IQEX) with a minimum score of seventy-five (75).
(I) All applicants must provide evidence of completion of an approved uniform qualifying examination which was administered by another United States board of accountancy or an approved examination administration service.
(II) Fees for the application shall be submitted by money order or a properly encoded draft drawn on a United States Bank in US funds.
(B) All applicants shall provide evidence of satisfactory completion of the comparable examination administered by the foreign authority.
(C) Individuals applying under this sub-section shall also satisfactorily complete an examination on the Rules of Professional Conduct adopted by the Board.
(D) Individuals applying under this sub-section shall provide certification from an appropriate foreign authority that no designation awarded has expired, been revoked, suspended, or is under investigation and is in good standing.
(a) All certificate holders who have not lost the right to the permit and who are not actively engaged in the practice of public accounting in Wyoming as defined in Chapter 1, Section 2(g); who are engaged in the practice of public accounting in the process of completing the experience requirement to obtain the permit to practice; or who do not qualify for retired status shall maintain the certificate on an inactive status. Certificate holders who maintain the certificate on inactive status may assume or use the title 'certified public accountant' or 'CPA' if:
(i) The assumption or use of the designation is not incident to the practice of public accounting as defined in Chapter I, Section 2(g) of the Rules and Regulations; and
(ii) The certificate holder pays an annual fee equal to one-half (½) of the current fees assessed to those who maintain the permit-to-practice. Fees are not prorated.
(b) Individuals who maintain certificates on an inactive status shall not be subject to the continuing education requirements.
(a) The Board may waive the requirement that certificate holders maintain permit or inactive status and allow a holder to retire the certificate and continue to assume or use the title 'certified public accountant' or 'CPA' if:
(i) The assumption or use is not incident to the practice of accounting;
(ii) The certificate has not been revoked or suspended by any jurisdiction for any reason except non-payment of fees;
(iii) The certificate holder has reached age 62 or is disabled; and
(iv) A one-time fee of $50 is paid.
(b) Retired certificate holders who use the designation “Certified Public Accountant” or “CPA” shall place the word “retired” adjacent to the designation.
(c) Retired certificate holders are subject to reinstatement provisions as outlined in Chapter 7, Section 23 (b)(i).
Section 11. Certificate Renewal. All certificates expire December 31 of each calendar year. Certificates holders may renew the certificate as follows:
(a) Certificate holders who maintain the certificate on an inactive status shall annually renew the certificate by complying with the provisions of Section 8 of this chapter no later than December 31 of each calendar year.
(b) Late fees will be assessed to certificate holders who attempt to renew the certificate by postmarking or physically submitting fees after December 31.
(c) Certificate holders who attempt to renew a certificate that has been in an expired status for more than one year but less than three years shall pay the annual certificate renewal fee plus the late fee established in subsection (b) for each year the certificate has been expired. The total fees assessed under this subsection shall not exceed $225.
(d) Certificate holders who attempt to renew a certificate that has been expired for more than three years may reinstate the certificate by complying with the applicable reinstatement provisions as outlined in Chapter 7, Section 23 of the Rules and Regulations.