061-3 Wyo. Code R. §§ 3-3 - Reciprocal Certificates
(a) CPAs of other states or accountants from
foreign countries whose principal place of business is in Wyoming or who do not
qualify for practice privileges shall obtain an active Wyoming certificate
before furnishing services in Wyoming. All applicants for reciprocal
certificates shall document lawful presence in the United States.
(b) Duly qualified persons may be certified
under
W.S.
33-3-109(o) and
W.S.
33-3-116(c) when they submit
applications, proof of qualifications, applicable fees, document lawful
presence in the United States, and other information
as follows:
(i) A person holding an active
CPA certificate based on passing the examination prior to January 1, 2012 and
issued by any state or jurisdiction when the person had completed at least one
year of broad-based experience set forth in section
2(d) of this chapter meets
requirements substantially equivalent to Wyoming's requirements and shall
demonstrate applicable certification is in good standing and the person has not
been otherwise.
(ii) A person
holding an active CPA certificate based on passing the examination after
January 1, 2012 and issued by any state or jurisdiction when the person had met
the requirements specified at
W.S.
33-3-116(c) meets
requirements substantially equivalent to Wyoming's requirements and shall
demonstrate applicable certification is in good standing.
(iii) A person holding an active CPA
certificate issued by a state or jurisdiction deemed substantially equivalent
to the Uniform Accountancy Act by NASBA National Qualification Appraisal
Service meets requirements substantially equivalent to Wyoming's requirements
and shall demonstrate applicable certification is in good standing.
(iv) A person holding an inactive or retired
CPA certificate in any other state shall either activate the certificate in a
substantially equivalent state or submit documents to demonstrate the
individual qualifications have been determined by NASBA to be substantially
equivalent or shall meet the requirements as set forth in section
2 of this chapter. An applicant meeting the
requirements of section
2 shall provide an official transcript
showing compliance with the educational requirements imposed by
W.S.
33-3-109 and documentation that shows
compliance with the CPE requirements to activate a certificate.
(v) Pursuant to
W.S.
33-1-117 and notwithstanding any law or rule
to the contrary, military spouses registered in good standing as CPAs in other
states deemed to be substantially equivalent may practice under a temporary
permit not to exceed one hundred twenty (120) days or until an application for
certification in Wyoming has been granted or denied, whichever first
occurs.
(c) Foreign
Reciprocity. An applicant meeting requirements pursuant to W. S.
33-3-109(a)(i) and (ii) and
who holds a credential from a foreign country comparable to the CPA certificate
is required to meet the qualifications for certificates provided in
W.S.
33-3-109(k).
(i) The board shall waive the examination and
issue a certificate to an applicant who has completed an examination comparable
to the Uniform CPA Examination administered by a foreign authority evaluated by
NASBA's International Qualifications Appraisal Board with requirements
determined to be substantially equivalent to the requirements for a CPA whose
certificate was issued by a U.S. State Board of Accountancy.
(A) An applicant shall pass the AICPA
International Uniform Certified Public Accountant Qualification Examination
with a minimum score of seventy-five (75).
(B) An applicant shall satisfactorily
complete the comparable examination administered by the foreign
authority.
(C) An applicant shall
provide certification from an appropriate foreign authority that no designation
awarded has expired, been revoked, suspended, or is under investigation and is
otherwise in good standing.
(D) An
applicant shall provide certification from the foreign authority that the
authority provides similar provisions to Wyoming CPAs to obtain a comparable
designation.
(E) Fees for the
application shall be submitted in U.S. funds by money order or a properly
encoded draft drawn on a United States bank in U.S. funds.
(F) An applicant located in the United States
shall document lawful presence in the United States on forms required by the
Board.
(d)
Applications for reciprocal certificates from applicants who have a history of
disciplinary action related to certificate(s) issued in other jurisdictions,
shall be referred to an Application Review Committee set forth in chapter 7,
section 4 of these
rules.
(e) After issuance of a
reciprocal certificate, the holder shall practice under the name registered
with the Board.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.