061-3 Wyo. Code R. §§ 3-4 - Inactive Status
(a) Persons holding a certificate issued
under
W.S.
33-3-109 or
W.S.
33-3-116 but who do not practice public
accounting in Wyoming and have not lost the right to active status may place
the certificate on an inactive status.
(b) A certificate holder who is no longer
actively engaged in the practice of accounting in Wyoming may place the
certificate on inactive status by submitting a written application to the
Board. The request may be submitted when the holder no longer provides services
or with the annual renewal application. The written request shall certify the
holder is not actively engaged in the practice of accounting in Wyoming and
provide the following information:
(i) Place
of employment;
(ii) Name of
supervisor or manager, if applicable;
(iii) Occupational information regarding
services provided in Wyoming or job duties; and
(iv) Reason for the request to place the
certificate on inactive status.
(c) A certificate holder who maintains the
certificate on inactive status may assume or use the title "Certified Public
Accountant, Inactive" or "CPA, Inactive" if:
(i) The assumption or use of the designation
is not incident to the practice of public accounting as defined in W.S.
W.S.
33-3-109(c);
(ii) The certificate has not been revoked or
suspended by any jurisdiction for any reason except non-payment of fees;
and
(iii) The certificate holder
pays an annual fee as set forth in chapter 1, section 13 of these
rules.
(d) A holder who
maintains the certificate on an inactive status shall not be subject to CPE
requirements.
(e) An inactive
certificate holder may activate the certificate by providing:
(i) An application in a form provided by the
Board;
(ii) Documentation of
compliance with the CPE requirements set forth in chapter 5 of these rules;
and
(iii) Payment of additional
fees equal to the difference between the fee paid for the inactive status and
the fee required to maintain active status; and
(iv) Documentation of lawful presence in the
United States if the holder is located in the United States.
(f) Nothing in this section shall
prohibit an inactive CPA from offering uncompensated accounting services that
could be performed by a non-CPA.
(g) A holder who maintains the certificate on
inactive status and wishes to provide services as defined in
W.S.
33-3-109(c) in Wyoming for
compensation shall submit a complete application to activate the certificate as
set forth in subsection (e) above before providing accounting services in
Wyoming. The holder may begin to provide services upon notification that his
certificate has been reactivated.
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.