061-4 Wyo. Code R. § 4-2 - Registration of Firms

(a) All certificate holders who perform compilation or attest services outside of a permitted firm from a Wyoming office shall register and obtain permits. A firm that does not have an office as defined in chapter 1, section 2(r) of these rules, but performs compilations for a client whose home office is in Wyoming and is not required to comply with the AICPA peer review requirements or some state's peer review requirements must register with the Board and obtain a permit.

(b) CPA firms required to register shall meet the application requirements as follows:

(i) A corporation must file a copy of the filed articles of incorporation at the time of initial application and any subsequent amendments thereto in accordance with chapter 1 of these rules.

(ii) A limited liability company must file a copy of the articles of organization with the secretary of state or other appropriate authority of the state at the time of initial application and any subsequent amendments thereto in accordance with chapter 1 of these rules.

(c) An application to register a firm shall be made on forms provided by the Board and upon the sworn statement of a designated certificate holder who holds an active Wyoming certificate or qualifies for practice privileges and is responsible for the CPA firm in the State of Wyoming. All notifications required under this act and these rules shall be the responsibility of this designated certificate holder.

(d) Designated certificate holders shall register Wyoming office locations with the CPA firm registration and provide the following information:

(i) Office address, both physical and mailing, if different;

(ii) Phone number;

(iii) Name of certificate holder providing attest or compilation services at each location; and

(iv) A list of all office locations within Wyoming.

(e) After issuance of a CPA firm permit, the firm shall practice under the name registered with the Board.

Notes

061-4 Wyo. Code R. § 4-2

Amended, Eff. 10/28/2019.