061-4 Wyo. Code R. § 4-4 - Non-certificate Holders

CPA firms whose ownership includes non-certificate holders shall provide a list of the names of all certificate and non-certificate holder owners at initial registration and at the time of annual permit renewal. This list shall document compliance with subsection (ii) of this section.

(i) Subsequent changes must be reported within sixty (60) days;

(ii) If the withdrawal of a certificate holder results in the CPA firm's ownership being controlled by more than 49% of non-certificate holders, the CPA firm shall take corrective action within sixty (60) days to ensure the CPA firm complies with W.S. 33-3-118(b)(xvi)and (xvii).

Notes

061-4 Wyo. Code R. § 4-4

Amended, Eff. 10/28/2019.