Wyo. Code R. 061-0001-4
Accountants, Board of Certified Public
Chapter 4: Firms, Offices, Partnerships, Corporations
Effective Date: 09/16/1993 to 12/18/1998
Rule Type: Superceded Rules & Regulations
Reference Number: 061.0001.4.09161993
(a) Partnerships, corporations, and limited liability companies of CPAs must register with the Board in order to furnish professional accounting services to corporations, partnerships, individuals, etc., which are domiciled in or are residents of the state of Wyoming when all or part of the services are performed within the state.
(b) Partnerships, corporations, and limited liability companies of CPAs furnishing professional accounting services to entities within the state of Wyoming, shall meet registration requirements as follows:
(i) The practice of public accounting in Wyoming is permitted in the partnership form in compliance with W.S. 33-3118(a)(i-iii).
(ii) The practice of public accounting in Wyoming is permitted in the corporation form in compliance with W. S. 33-3117 and W. S. 33-3-118(b)(i-viii). 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 within one (1) month after the effective date of the amendment in compliance with the following requirements:
(A) The articles of incorporation shall contain the following language: 'No professional services may be provided except by and through licensed or permitted stockholder or stockholders, or licensed or permitted employees, each of whom shall retain his professional license or permit in good standing, and shall remain fully liable and responsible for his professional activities, and subject to all rules, regulations, standards and requirements pertaining thereto, as though practicing individually rather than in a corporation'; and
(B) The articles of incorporation shall contain the following language 'All shareholders of the corporation are, and will continually be, licensed or permitted in the profession for which the corporation is formed, and no professional service will be offered by the corporation except by or under the supervision of licensed or permitted stockholders or licensed or permitted employees.'
(C) The practice of public accounting in Wyoming is also permitted in the professional corporation form in compliance with paragraph (ii) and subparagraph (B) above and 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.
(D) Any action which causes the loss of the corporate charter voids all rights, registrations and privileges to practice public accounting in Wyoming.
(iii) The practice of public accounting in Wyoming is permitted in the limited liability company form in compliance with W.S. 17-15-101 through W.S. 17-15-143 and:
(A) At least one member of the limited liability company is a certified public accountant of Wyoming who holds a permit;
(B) Each member of the limited liability company is a certified public accountant of some state in good standing;
(C) Limited liability companies of other states must provide copies of articles of organization which document that professional services may be provided only by and through licensed or permitted individuals in good standing and that such members shall remain as fully liable and responsible for professional activities as though practicing individually rather than in a limited liability company.
(D) Any limited liability company making application for registration must file a certified copy of the articles of organization at the time of the application and subsequent amendments within one (1) month after the effective date of the amendment.
(c) Partnerships, and corporations, and limited liability companies of other states must register the partners, shareholders, or members responsible for the Wyoming engagement and audit manager, or personnel actually present in the state for the purposes of performing professional services as required under Chapter III, Section 2. Corporations of other states must meet the requirements of Section (b)(ii) of this Chapter in order to be registered.
(d) Firms performing professional services in Wyoming from more than one (1) location outside the state must qualify the personnel at each location.
Section 2. Registration of Offices. The annual registration of CPA offices located in Wyoming will be effected by submitting to the Board’s office, on forms adopted by the Board, the following information:
(a) Office name;
(b) Office location;
(c) Phone number;
(d) Name of resident manager; resident manager must be a CPA who is physically present in the office during normal working hours, a resident manager may serve at one office location only.