Title 33 — Title 33 — Professions And Occupations
49 chapters · 1,124 sections in this title.
W.S. § 33-3-101 Citation
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Citation. This act may be cited as the "Certified Public Accountant's Act of 2005". This act applies only to certified public accountants and certified public accountant firms and those who hold themselves out to be a certified public accountant or a certified public accountant f…
W.S. § 33-3-102 (a) Definitions
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(a) Definitions. As used in this act: (i) "Board" means the Wyoming board of certified public accountants created by W.S. 33-3-103; (ii) "State" means any state of the United States excluding Wyoming, any territory or insular possession of the United States or the District of Col…
W.S. § 33-3-103 Wyoming board of certified public accountants; creation; members; vacancies; removal; reappointment
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Wyoming board of certified public accountants; creation; members; vacancies; removal; reappointment. There is created a Wyoming board of certified public accountants. The board shall consist of five (5) members appointed by the governor. Members of the board shall be citizens of …
W.S. § 33-3-104 Board chairman; board secretary; regulations; quorum; seal; records
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Board chairman; board secretary; regulations; quorum; seal; records. The board shall elect annually a chairman and a secretary from its members. The secretary shall report to the board regarding revenue receipts and review reports of all fees and other money received by the board…
W.S. § 33-3-105 Register; contents
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Register; contents. The board shall maintain on its website a register that contains the names of all certified public accountants, the names of the members of the board and other matters deemed proper by the board.
W.S. § 33-3-106 Compensation of board members; expenses
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Compensation of board members; expenses. Each member of the board shall receive as salary the sum paid each day to members of the state legislature, for each day spent in the discharge of his official duties and mileage and per diem allowance as provided in W.S. 33-1-302(a)(vii).…
W.S. § 33-3-107 Fees; collection; certified public accountant's account; disbursements; transfer of existing funds
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Fees; collection; certified public accountant's account; disbursements; transfer of existing funds. All fees collected under the provisions of this act shall be remitted by the board to the state treasurer according to policy set by the state treasurer. The state treasurer shall …
W.S. § 33-3-108 Rules and regulations; procedure
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Rules and regulations; procedure. (a) The board shall prescribe rules and regulations not inconsistent with the provisions of this act as it deems consistent with, or required by, the public welfare. The rules and regulations shall include: (i) Rules of procedure for governing th…
W.S. § 33-3-109 Certified public accountant; qualifications
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Certified public accountant; qualifications. (a) An active certificate of "certified public accountant" shall be granted by the board to any person: (i) Who is a resident of Wyoming or has a place of business in Wyoming, or as an employee, is regularly employed in Wyoming; and (i…
W.S. § 33-3-110 Examinations and special tests; when held; use of prepared questions and grading service
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Examinations and special tests; when held; use of prepared questions and grading service. The examination shall be held not less frequently than once each year. The board may make use of any part of the uniform certified public accountant examination and advisory grading service …
W.S. § 33-3-111 Candidate for examination; eligibility
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Candidate for examination; eligibility. A candidate is eligible to take the examination when he has met the requirements of W.S. 33-3-109(a)(i) and (ii) and has completed a baccalaureate or higher degree conferred by a college or university acceptable to the board, with a total e…
W.S. § 33-3-112 Reexamination; waiting period; credit for parts passed in other states
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Reexamination; waiting period; credit for parts passed in other states. (a) The board may by regulation prescribe the terms and conditions under which a candidate who passes one (1) or more of the subjects of the examination may be reexamined in only the remaining subjects, with …
W.S. § 33-3-113 Examination, reexamination and test fees
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Examination, reexamination and test fees. (a) The board shall establish fees for all examinations as determined by rules and regulations of the board in accordance with the requirements of the Wyoming Administrative Procedure Act, as follows: (i) In an amount sufficient to ensure…
W.S. § 33-3-114 W.S. § 33-3-114
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[Repealed or reserved.]
W.S. § 33-3-115 prior law
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prior law. Repealed by Laws 1993, ch. 77, § 2. Repealed By Laws 2005, ch. 1, § 2. Certified public accountants; certificates under Persons who hold certified public accountant certificates issued under prior laws of Wyoming are not required to obtain additional certificates or re…
W.S. § 33-3-116 Certified public accountant; holders of certificates in sister states
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Certified public accountant; holders of certificates in sister states. (a) The board may allow practice privileges as follows: (i) An individual whose principal place of business is not in this state and who holds a valid license as a certified public accountant from any state wh…
W.S. § 33-3-117 Repealed By Laws 2005, ch
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Repealed By Laws 2005, ch. 1, § 2.
W.S. § 33-3-118 Certified public accountant firms
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Certified public accountant firms. (a) A certified public accounting firm that has been issued a permit under this act may practice in any form of organization allowed by state law. (i) Repealed By Laws 2005, ch. 1, § 2. (ii) Repealed By Laws 2005, ch. 1, § 2. (iii) Repealed By L…
W.S. § 33-3-119 Accounting offices; registration
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Accounting offices; registration. An applicant for initial issuance or renewal of a permit to practice under W.S. 33-3-118 shall register the firm and provide a list of all offices of the firm within the state to the board and shall provide evidence that all attest and compilatio…
W.S. § 33-3-120 Permits; annual fee; renewal; requirements
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Permits; annual fee; renewal; requirements. (a) Permits to engage in the practice of public accounting as a certified public accountant firm in Wyoming shall be issued by the board to certified public accountant firms registered under this act if all offices of the registrant in …
W.S. § 33-3-121 grounds
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grounds. Certificates and permits; disciplinary action; (a) After notice and hearing, the board may revoke, refuse to renew, reprimand, censure, limit the scope of practice, place on probation with or without terms, conditions or limitations, or may suspend for a period not to ex…
W.S. § 33-3-122 Repealed By Laws 2005, ch
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Repealed By Laws 2005, ch. 1, § 2.
W.S. § 33-3-123 Initiation of disciplinary proceedings; conduct of proceedings
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Initiation of disciplinary proceedings; conduct of proceedings. The board may initiate proceedings under this act on its own motion or on the written complaint of any person. All proceedings before the board shall be conducted under the rules and regulations adopted by the board …
W.S. § 33-3-124 cause shown
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cause shown. Reinstatement of certificate or permit for good (a) Upon written application and after a hearing attended by the applicant or the applicant's legal representative and for good cause shown, the board may do any of the following: (i) Issue a new certificate to the appl…
W.S. § 33-3-125 requirements
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requirements. Certified public accountant; use of designation; (a) Except as permitted by the board under W.S. 33-3-109(f) and (g), no person shall assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, word…
W.S. § 33-3-126 prohibited
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prohibited. Use of misleading terms or abbreviations No person or organization shall use the title or designation "certified accountant", "chartered accountant", "enrolled accountant", "registered accountant", "accredited accountant" or any other title or designation likely to be…
W.S. § 33-3-127 requirements
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requirements. Certified public accountant firm; wording used; No person shall assume or use the title or designation "certified public accountant" in conjunction with names indicating or implying that there is an organization, or in conjunction with the designation "and Company" …
W.S. § 33-3-128 W.S. § 33-3-128
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[Repealed or reserved.]
W.S. § 33-3-129 order
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order. Repealed By Laws 2005, ch. 1, § 2. Unlawful act or practice; injunction or other Whenever any person has engaged in any acts or practices which constitute or will constitute a violation of any provision of W.S. 33-3-125 through 33-3-127, the board may make application to t…
W.S. § 33-3-130 Violation; penalty
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Violation; penalty. Any person who violates any provision of W.S. 33-3-125 through 33-3-127 is guilty of a misdemeanor, and upon conviction shall be fined not more than one thousand dollars ($1,000.00) or be imprisoned not more than twelve (12) months, or both.
W.S. § 33-3-131 Unlawful use of terms; advertising; prima facie evidence of violation
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Unlawful use of terms; advertising; prima facie evidence of violation. The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device bearing a person's name in conjunction with the words "certified public accountant"…
W.S. § 33-3-132 (a) Practice monitoring program
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(a) Practice monitoring program. As used in this article: (i) "Peer review" means a study, appraisal or review of one (1) or more aspects of the professional work of a person or firm in the practice of certified public accountancy by a person who holds certificates and who is not…
W.S. § 33-3-201 (a) Accountants; liability; definitions
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(a) Accountants; liability; definitions. As used in this article, "accountant" means: (i) Any individual holding a certificate as a certified public accountant under W.S. 33-3-109; (ii) Any individual holding a practice privilege under W.S. 33-3-116; (iii) Any certified public ac…