061-2 Wyo. Code R. §§ 2-3 - Education Requirements
(a) Applicants shall furnish evidence in the
form of a transcript(s) delivered directly to the board office by the college
or university that they completed the following education requirements:
(i) An applicant who qualifies to sit for the
examination under
W.S.
33-3-111 shall have completed a baccalaureate
or higher degree including a minimum of twenty-four (24) semester hours in
accounting courses in some or all of the following subjects:
(A) Financial accounting and reporting for
business organizations;
(B)
Financial accounting and reporting for government and not-for profit
entities;
(C) Auditing and
attestation services;
(D)
Managerial or cost accounting;
(E)
Taxation;
(F) Fraud
examination;
(G) Internal controls
and risk assessment;
(H) Financial
statement analysis;
(I) Accounting
or tax research and analysis;
(J)
Accounting information systems;
(K)
Ethics; or
(L) Other areas included
in the Uniform CPA Examination Content Specification Outline or as may be
determined by the board.
(ii) An applicant who qualifies under
W.S.
33-3-111 shall also have completed at least
twenty-four (24) semester hours of business courses (other than accounting) at
the undergraduate or graduate level covering some or all of the following
subjects:
(A) Business law;
(B) Economics;
(C) Management;
(D) Marketing;
(E) Finance;
(F) Business communications;
(G) Statistics;
(H) Quantitative methods;
(I) Technical writing;
(J) Information systems or
technology;
(K) Ethics;
or
(L) Data analytics if applying
the data analytics tools is the primary objective of the course.
(b) A maximum of six
(6) semester hours for internships may count toward the accounting or business
subject matter requirements. In order to qualify, the internship must meet the
following criteria;
(i) The internship is a
short-term faculty supervised work experience usually related to a student's
major field of study; and
(ii) The
student earns academic credit.
(c) The official transcript shall be
forwarded to the Board's office directly from the college or university that is
accredited by one of the following accrediting associations or successor
accrediting associations:
(i) New England
Association of Schools and Colleges;
(ii) Middle States Association of Colleges
and Secondary Schools;
(iii) Higher
Learning Commission (formerly North Central Association of Colleges and
Schools);
(iv) Northwest Commission
on Colleges & Universities;
(v)
Southern Association of Colleges and Schools;
(vi) Western Association of Schools and
Colleges; or
(vii) Association to
Advance Collegiate Schools of Business (AACSB).
(d) Credit earned through life experience as
a result of an applicant passing the examination shall not qualify towards
meeting any of the course requirements.
(e) Transcripts that document a graduate
degree with a concentration in accounting from a program that is accredited in
accounting by the AACSB shall be equivalent to the requirements outlined in
subsection (a)(i)and (ii) of this section.
(f) One quarter unit or hour is equivalent to
two-thirds (2/3) of a semester unit or hour.
(g) Candidates qualifying based on a degree
earned in a foreign country shall submit transcripts to a foreign education
credentials service acceptable to the Board for evaluation. That evaluation
shall verify that the degree awarded was transferrable to an institution of
higher education in the United States and verify that the accounting courses
are equivalent to those taken to qualify as a candidate in the United
States.
Notes
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