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Wyoming CPA Ethics CPE Requirement

4 hours of ethics CPE, per 3-yr period, for CPAs licensed in Wyoming.

WY State-specific course required QAS Self-Study

Requirement summary

Ethics hours required4
Reporting cyclePer 3-yr period
State-specific content Required
Self-study acceptedYes — NASBA QAS Self-Study
Our sponsor statusNASBA Registry #111907

Four-hour Board-approved ethics course each renewal. New licensees must additionally complete a four-hour Board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six months of the initial permit. Non-resident licensees relying on another state must have a 4-hour ethics requirement there that also covers state-specific statutes and rules.

Wyoming CPA ethics CPE questions

How many hours of ethics CPE do Wyoming CPAs need?

Four hours from a Board-approved ethics course. The timing differs between your first permit renewal and later ones, so check which applies to you.

What is required at my first permit renewal?

A four-hour Board-approved course specifically on the provisions of the Wyoming CPA Act and the Wyoming Rules and Regulations, completed within six months of the date of your initial permit. Your due date appears on your Board dashboard. There is no requirement to report other CPE at that first renewal.

Does a general ethics course satisfy the Wyoming requirement?

No. The course must be approved by the Wyoming Board of Certified Public Accountants. Providers must submit courses for Board review, and a general ethics course from a NASBA sponsor does not automatically qualify.

When is my Wyoming CPE due?

Licences expire on 31 December each year and renewal is annual. CPE runs on a rolling three-year period from 1 January to 31 December, requiring 120 hours. Renewal opens through the OPAL portal on 1 October.

How does a provider get an ethics course approved in Wyoming?

Providers submit the course to the Wyoming Board of Certified Public Accountants for review. The Board charges $200 for the review, plus $50 for each additional hour beyond four.

I hold a Wyoming permit but my principal office is in another state — what applies?

You may meet Wyoming's requirement by satisfying the CPE rules of the state where your principal office is located, but only if that state has a four-hour ethics requirement and its ethics course covers state-specific statutes and rules. If it has no CPE requirement, or lacks that ethics requirement, you must comply with Wyoming's rules in full.

Board of Accountancy

Wyoming Board of Certified Public Accountants

Visit the Board website ↗

NASBA Registry requirement summary ↗

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.