To become a CPA in Wyoming, you’ll need to meet the following requirements:
- Education: 120 semester hours to sit; 150 semester hours plus a bachelor’s degree and an accounting concentration for licensure; Wyoming has not enacted an alternative pathway – 150 hours is the sole route until at least 2027
- Wyoming connection: You must have a Wyoming driver’s licence, street address, current Wyoming employment or offer within 6 months, or be enrolled at the University of Wyoming or a Wyoming community college to qualify as a Wyoming exam candidate
- Exam: Apply directly to the Wyoming Board of Certified Public Accountants; exam fees are paid via a NASBA Payment Coupon; pass all four sections within a 30-month rolling window from the date each section is taken
- Ethics: Pass the AICPA Professional Ethics: The AICPA’s Comprehensive Course – Wyoming requires the full 9-hour version for licensure
- Experience: 1 year (2,000 hours) of qualifying experience under a licensed CPA; completed within a 1-4 year period; all four practice settings accepted
- Residency: Wyoming residence or regular employment is required at the time of licence application; the original certificate cannot be held simultaneously with a CPA certificate from any other state
- Licensure and CPE: Annual renewal by 31 December; active fee $190; 120 CPE hours per rolling 3-year period including 4 hours of Wyoming-specific ethics
Wyoming is one of very few states that requires a geographic connection to sit for the CPA exam.
Candidates must demonstrate a Wyoming driver’s licence, a Wyoming street address, current Wyoming employment or a documented employment offer beginning within 6 months, or current enrollment at the University of Wyoming or a Wyoming community college. This requirement applies at the exam application stage, not just at licensure.
The Wyoming CPA Society intends to introduce legislation in 2027 to add an alternative pathway to licensure and individual mobility; until that legislation passes, 150 semester hours and substantial equivalency mobility remain in effect.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Wyoming CPA requirements: quick summary
| CPA requirement | Wyoming |
|---|---|
| Wyoming connection to sit | Required (driver’s licence / address / employment / UW enrollment) |
| Education to sit | 120 semester hours (24 accounting + 24 business) |
| Education for licence | 150 semester hours + bachelor’s + 24 accounting + 24 business |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics (9-hour course), 90% required |
| Work experience | 1 year / 2,000 hours; 1-4 year period |
| Credit window | 30 months from the date each section is taken |
| CPE | 120 hours per rolling 3-year period |
| Residency | Required at licence application stage |
| SSN | Required |
| Licence renewal | Annual, 31 December |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Wyoming?
Requirements to sit
To qualify as a Wyoming exam candidate, you must have completed at minimum:
- 120 semester hours at an accredited college or university
- At least 24 semester hours of accounting courses in one or more of: auditing, taxation, cost accounting, accounting theory, attestation, forensic accounting, or financial accountancy
- At least 24 semester hours of business courses in one or more of: business law, business communications, marketing, management, information systems, finance, statistics, or technical writing
- Internship credits may count for a maximum of 6 semester hours combined toward the accounting and business requirements
Requirements for licensure
| Requirement | Detail |
|---|---|
| Total semester hours | 150 |
| Degree | Bachelor’s degree from an accredited institution |
| Accounting courses | 24 semester hours (same subjects as above) |
| Business courses | 24 semester hours (same subjects as above) |
| Internship cap | Maximum 6 semester hours total |
Wyoming has not enacted an alternative pathway to the 150-hour rule. The Wyoming CPA Society intends to introduce legislation in 2027; until that legislation is enacted and effective, 150 semester hours is the only route to licensure.
For help choosing a CPA review course, our guide covers all major providers. For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Wyoming?
Wyoming is a Payment Coupon state. Applications are submitted directly to the Wyoming Board of Certified Public Accountants; the Board approves eligibility and forwards the application to NASBA, which sends a Payment Coupon for the exam section fees. The Notice to Schedule is issued within 4 business days of payment.
Wyoming connection requirement
To qualify as a Wyoming candidate, you must meet at least one of the following at the time of application:
- Hold a valid Wyoming driver’s licence
- Have a Wyoming street address
- Be currently employed in Wyoming or hold a valid, documented offer of employment with a Wyoming CPA firm or other Wyoming employer that will begin within 6 months of the application date
- Be a current student at a Wyoming community college or the University of Wyoming
This requirement is distinct from a general residency requirement – it applies specifically to qualify as a Wyoming exam candidate. Transfer candidates who passed the exam in another state and are relocating to Wyoming apply separately.
Exam fees
| Fee | Amount |
|---|---|
| Board application fee (one-time) | $110.00 |
| Re-exam fee | $50.00 |
| NASBA section fee | $268.59 |
| Total, 4 sections | $1,184.36 ($110 + $268.59 × 4) |
| Credit window | 30 months from the date each section is taken |
| SSN required | Yes |
| Foreign evaluation | NIES only |
No per-section Board application fee – the $110 is a single one-time fee for the full exam application.
Applications may be submitted by email to [email protected] with credit card payment, or by mail with a check payable to the Wyoming Board of CPAs. Official transcripts must be sent directly from the institution to the Board. All fees are non-refundable.
Wyoming’s 30-month credit window starts from the date each section is taken, not the score release date. For a full breakdown of exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Wyoming?
| Detail | Wyoming |
|---|---|
| Duration | 1 year minimum |
| Hours | 2,000 hours |
| Time span | Completed within a period of 1 to 4 years |
| Content | Auditing, attestation, taxation, cost or financial accounting, and consulting |
| Settings | Public accounting, industry, government, or academia |
| Supervisor | Active CPA (Employer Affirmation form sent directly to Board) |
| Equivalent experience | Available for non-CPA supervisors – review Chapter 3 of Board rules |
| Teaching experience | Accepted (Teaching Experience Affidavit) |
All four practice settings qualify. Equivalent experience under a non-CPA supervisor is available but requires review of Board rules (Chapter 3) and submission of sample work product to demonstrate the type and quality of experience earned. Teaching experience is also accepted with the Board’s Teaching Experience Affidavit.
Licence fees and certificate conditions
| Fee or requirement | Detail |
|---|---|
| Original certificate fee | $225.00 |
| Annual renewal (active) | $190.00 |
| Annual renewal (inactive) | $80.00 |
| Retired status (age 65+ or disabled) | $50.00 one-time fee |
| Renewal deadline | 31 December |
| Renewal window | October to December (OPAL system opens 1 October) |
Original certificate conditions: At the time of application for the original Wyoming certificate, you must be a resident of or regularly employed in Wyoming, be providing accounting services, and must not hold a CPA certificate in any other state. Candidates who hold a certificate in another state must apply for a reciprocal certificate instead.
Verification of Lawful Presence: All certificate applicants must complete the Verification of Lawful Presence form and attach copies of acceptable identification.
Inactive status: Wyoming CPAs who do not practise public accounting in Wyoming may place their certificate on inactive status. The annual renewal fee is $80. An inactive CPA may not provide compensated accounting services without first reactivating the certificate. Uncompensated services that could be performed by a non-CPA are permitted.
Retired status: Available to certificate holders aged 65 or older, or those who are disabled. A one-time $50 fee applies. Retired CPAs use the designation “CPA, retired” and may not practise.
What are the CPA ethics requirements in Wyoming?
Wyoming requires the AICPA Professional Ethics: The AICPA’s Comprehensive Course (For Licensure) with a passing score of 90% or better. Wyoming requires the full 9-hour version of this course – the longer of the two AICPA ethics options.
A certificate of completion must be included with the original certificate application. The course is self-study and available directly from the AICPA or through the Wyoming Society of CPAs.
What are the CPA requirements for international candidates in Wyoming?
| Detail | Wyoming |
|---|---|
| US citizenship required | Not stated as a requirement |
| Residency | Wyoming connection required at exam stage; Wyoming residency or employment required for original certificate |
| SSN | Required |
| Foreign credential evaluation | NIES only |
| IQEX | Not confirmed as accepted – contact the Board |
Wyoming accepts foreign credential evaluations from NIES only. Candidates must contact NASBA directly to request the foreign credential evaluation. No other evaluation service is recognised.
The Wyoming connection requirement applies to all candidates, domestic and international. International candidates seeking to sit in Wyoming must establish one of the qualifying connections (driver’s licence, address, employment, or UW/community college enrollment) before applying.
For out-of-state CPAs practising in Wyoming: Wyoming currently operates on substantial equivalency mobility. A CPA holding a valid licence from a substantially equivalent state may provide services in Wyoming from an out-of-state location without a Wyoming certificate or permit, provided they comply with Wyoming law and consent to the Board’s jurisdiction.
Use the NASBA Mobility Tool to verify substantial equivalency.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Wyoming?
| CPE requirement | Detail |
|---|---|
| Hours | 120 per rolling 3-year period |
| Reporting period | 1 January to 31 December (calendar year; rolling 3-year) |
| Wyoming ethics (mandatory) | 4 hours per 3-year period; Board-approved course only; must include Wyoming statutes and rules |
| Initial certificate holders | Must complete the Wyoming ethics course within 6 months of receiving the certificate |
| Technical learning | At least 66% of hours (80 of 120) must be in technical learning categories |
| Independent study | Maximum 12 hours per 3-year period |
| Self-study | No limit |
| Nano learning | Maximum 10 CPE credits per calendar year; courses must be from NASBA’s Learning Registry |
| Instructor cap | Maximum 50% of requirement (60 hours); no credit for repetitious presentations |
| 1 CPE credit equals | 50 minutes of instruction (excluding breaks) |
| Review courses | Count toward CPE; credits are valid only after the Wyoming certificate is issued |
| Approved providers | NASBA National Registry sponsors |
| Non-resident exemption | Must meet home state CPE requirements; home state must also have a 4-hour state-specific ethics requirement |
Wyoming’s Wyoming-specific ethics CPE is one of the most distinctive requirements in the country. General professional ethics courses do not qualify – the course must be Board-approved and must specifically cover Wyoming statutes and rules. New certificate holders have 6 months from the date of their initial certificate to complete this course for the first time.
The technical learning threshold of 66% (80 of the 120 required hours) is higher than most states, which typically require 50% or less in technical subjects.
Non-resident CPE: Wyoming CPAs whose principal place of business is outside Wyoming must meet their home state’s CPE requirements. However, the home state’s requirements must include a 4-hour state-specific ethics element. If the home state has no CPE requirement or lacks the required ethics component, the CPA must comply fully with Wyoming’s requirements.
FAQs
Yes – Wyoming has not enacted an alternative pathway. 150 semester hours including a bachelor’s degree and 24 semester hours each in accounting and business courses is the only route to the Wyoming CPA certificate.
The Wyoming CPA Society is planning to introduce legislation in 2027 to add an alternative pathway; until that legislation is passed and takes effect, 150 hours remains the single standard. Candidates can sit for the exam once they have 120 semester hours and the required coursework, provided they also meet the Wyoming connection requirement.
Most candidates take 4-5 years to complete the 150-semester-hour education requirement (a standard bachelor’s degree plus additional coursework), 6-18 months to pass all four exam sections, and 1 year of qualifying experience.
The Wyoming connection requirement adds a practical consideration – candidates who study outside Wyoming typically need to plan their exam timeline around establishing a qualifying Wyoming connection.
Add the 9-hour AICPA ethics course and the original certificate application process, and the realistic total from starting college is 6-7 years.
Yes, through substantial equivalency. A CPA holding a valid licence from a substantially equivalent state may provide accounting services in Wyoming from an out-of-state location without obtaining a Wyoming certificate or firm permit.
CPAs relocating to Wyoming as their principal place of business must obtain a Wyoming certificate – and the original certificate cannot be held simultaneously with a certificate from any other state, so the out-of-state certificate would need to be surrendered or placed in inactive status.
The Wyoming CPA Society is working toward individual mobility legislation in 2027. Use the NASBA Mobility Tool to verify whether your home state is substantially equivalent.
Wyoming CPAs serve an economy built around energy, agriculture, tourism, and government. Cheyenne anchors the state government and legal services market, while Casper is the centre of Wyoming’s oil and gas accounting activity – royalty accounting, production tax, and energy sector financial reporting create consistent demand for CPAs with energy industry knowledge.
Jackson Hole generates work in real estate, hospitality, and high-net-worth individual tax planning. Wyoming has no state income tax, which meaningfully affects take-home compensation comparisons with neighbouring states. The accounting market is smaller and more specialised than most states its size due to Wyoming’s sparse population and concentrated industrial base.
For detailed salary benchmarks, see our CPA salary guide.
US citizenship is not stated as a requirement. An SSN is required, and candidates must meet the Wyoming connection requirement to sit for the exam. For the original certificate, Wyoming residency or regular employment is required.
Foreign-educated candidates must have credentials evaluated by NIES only – no other evaluation service is accepted. Given the Wyoming connection requirement and the residency condition for the original certificate, Wyoming is a less accessible jurisdiction for international candidates than states without these requirements.
Contact the Wyoming State Board of Accountancy directly to confirm the current process for your specific situation.
For current requirements and application forms, visit the Wyoming Board of Certified Public Accountants.
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