061-11 Wyo. Code R. §§ 11-1 - Adoption of Statements on Standards

(a) As required by W.S. 33-3-102(a)(vi) the iJwing standards are adopted:

(i) Standards promulgated by the American Institute of Certified Public Accountants (AICPA), Code of Professional Conduct, ET Section 55 and ET Section 101 as of June 1, 2012;

(ii) Codification and Updates issued by the Financial Accounting Standards Board (FASB) and its predecessor entities;

(iii) The Government Auditing Standards, Yellow Book as of December, 2011;

(iv) The Federal Accounting Standards Advisory Board (FASAB) Accounting Standards and Other Pronouncements, As Amended (FASAB Handbook) as of June 30, 2011;

(v) Governmental Accounting Standards Board (GASB) pronouncements with various effective dates last published June, 2012;

(vi) The International Accounting Standards Board (IASB) standards effective January 1, 2012;

(vii) The standards issued by the Public Company Accounting Oversight Board (PCAOB) with various effective dates last published March 30, 2012 where applicable;

(viii) The standards issued by the U.S. Department of Labor 29CFR 2509.75-9 where applicable;

(ix) The standards issued by the International Accounting Standards Board (IASB) and its predecessor entities as published in the International Financial Accounting Standards (IFRS) (including IFRS for SMEs) (the Red Book) as of January 1, 2012;

(x) The Statement on Standards for Accounting and Review Services issued by the AICPA as of June 1, 2012;

(xi) The Statement on Standards for Attestation Engagements issued by the AICPA as of June 1, 2012;

(xii) The Statement on Standards for Consulting Services; Statement on Standards for

Tax Services, Statements on Responsibilities in Personal Financial Planning Practice, Statements on Standards for Valuation Services, Statements on Quality Control Standards and Statements on Continuing Professional Education Standards all of which are issued by the AICPA as of June 1, 2012;

(xiii) Similar other entities having generally recognized authority.

(b) All standards reference in this chapter and applicable interpretations thereto, are adopted by the Board and do not include any later amendments or editions than specifically referenced in compliance with the Wyoming Administrative Procedure Act.

(c) Copies of the authoritative Standards referenced in this chapter are readily available to the public and are available as follows:

(i) AICPA standards available electronically at http://www.cpa2biz.com/Stores/AICPA;

(ii) Governmental Auditing Standards (Yellow Book) available electronically at http://www.gao.gov;

(iii) FASAB standards available electronically at http://www.fasab.gov;

(iv) GASB pronouncements available electronically at http://www.gasb.org;

(v) IASB standards available electronically at http://www.ifrs.org;

(vi) PCAOB standards available electronically at http://www.pcaob.org;

(vii) Standards issued by the U.S. Department of Labor available by mail at 200 Constitution Avenue NW, Washington DC, 20210.

Notes

061-11 Wyo. Code R. §§ 11-1