Wyo. Code R. 061-0001-4
Accountants, Board of Certified Public
Chapter 4: Permits
Effective Date: 09/23/2005 to 09/21/2006
Rule Type: Superceded Rules & Regulations
Reference Number: 061.0001.4.09232005
Section 1. All CPA firms as defined in Chapter 1, Section 2(o) shall obtain permits prior to rendering professional services to individuals or organizations which are domiciled in or are residents of the state of Wyoming when any part of the services are performed within the state.
(a) The practice of public accounting as a CPA firm in Wyoming is permitted in compliance with W.S. 33-3-118, W. S. 33-3-120, and the Rules and Regulations.
(b) CPA firms shall meet permit registration requirements as follows:
(i) Any corporation making application for registration to carry on the practice of public accounting within the state of Wyoming must file a certified copy of the articles of incorporation at the time such application is filed and subsequent amendments thereto in accordance with Chapter 1 of the Rules and Regulations.
(A) The practice of public accounting in Wyoming is permitted in the professional corporation form in compliance with the additional requirements of W.S. 17-3-101 through 104 specifically but not limited to the requirement of W.S. 17-3-101 that all owners of capital stock be licensed or permitted under Wyoming law and the requirements of W.S. 17-3-103 with respect to corporate name.
(ii) Any limited liability company making application to carry on the practice of public accounting within the state of Wyoming must file a certified copy of the articles of organization at the time such application is filed and subsequent amendments thereto in accordance with Chapter 1 of the Rules and Regulations.
(iii) Unless otherwise determined by the Board, a certificate holder must register a sole proprietorship as defined in Chapter 1, Section 2(o) and obtain a CPA firm permit.
(c) CPA firms of other states must license all certificate holders actually present in Wyoming for the purposes of performing professional services as required under Chapter 3, Section 2.
(d) Application to register a CPA firm shall be made on forms provided by the Board and upon the affidavit of a designated certificate holder who holds an active Wyoming certificate and is responsible for the CPA firm in the State of Wyoming. All notifications required under this act and the Rules and Regulations shall be the responsibility of this designated certificate holder.
Section 2. Registration of Offices. Designated certificate holders shall register all CPA offices located in Wyoming. The registration of CPA offices located in Wyoming will be effected by submitting to the Board's office, on forms provided by the Board, the following information:
(a) Office name; (b) Office location; (c) Phone number;
(d) Name of resident manager; resident manager must be an active Wyoming certificate holder who sustains a regular, continuous, and substantial participation in the professional services performed at the office location.
(a) All CPA firm permits and office registrations expire December 31 of each calendar year. Applications for renewal shall be mailed to designated certificate holders no later than October 1 of each calendar year.
(b) The designated certificate holder shall submit an application for renewal which shall be postmarked or received in the Board office no later than November 1 of each calendar year and be accompanied by the following:
(i) his complete individual certificate renewal; (ii) copies of applicable amended articles of incorporation or articles of organization; and
(iii) applicable fees, to include late fees assessed to active certificate holders as outlined in Chapter 3, Section 5(b)(iv).
Section 4. Non-certificate Holders. CPA firms whose ownership includes non-certificate holders shall provide a listing of the names of all certificate and non-certificate holder owners at initial registration.
(i) subsequent changes must be reported within sixty (60) days; (ii) if the withdrawal of a certificate holder results in the CPA firm's ownership being controlled by more than 49% of non-certificate holders, the CPA firm shall take corrective action within sixty (60) days to ensure the CPA firm complies with W. S. 33-3-118(b)(x).
(a) Sole proprietorships required to obtain permits pursuant to Section 1(b)(iii) of this Chapter shall, on or before July 1, 2005, submit the forms necessary to register the CPA firm and pay a fee equal to one-half the annual CPA firm permit fee.