reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.01 - Petition

Current through June 24, 2024
(1) WHO MAY FILE. A petition for default may
			 be filed by an applicant or a local committee.
(2) FORM, NUMBER OF COPIES, SUBMISSION. The
			 petition shall be in writing and its caption shall be as follows:
STATE OF WISCONSIN BEFORE THE WASTE FACILITY SITING
				BOARD
In the Matter of the Petition Requesting a Determination of
				Default Pursuant to Section
				289.33(9) (e),
				Stats., Involving a Dispute Between (Name of Petitioner) and (Name of Other
				Party)
The original of the petition shall be signed and the original
				and 9 copies of the petition shall be submitted to the board. The party
				submitting the petition shall, at the same time, submit a copy to the other
				party, or its designated representative, by certified mail or personal
				delivery.
(3) CONTENTS. The petition
			 shall include the following:
(a) The name and
			 address of the applicant involved and the name and address and telephone number
			 of its principal representative.
(b) The names and addresses of the members of
			 the local committee involved, and the name and address and telephone number of
			 its principal representative.
(c) A
			 clear and concise statement of the position of the petitioner as to the reason
			 for petitioning for default.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.02 - Statement in response to petition

Current through June 24, 2024
(1) WHO SHALL
			 SUBMIT. The party other than the petitioner shall, within 14 days of the
			 receipt of the petition, submit to the board a statement in response to the
			 petition.
(2) FORM, NUMBER OF
			 COPIES, SUBMISSION. The statement in response shall be in writing and shall
			 include the caption of the case. The original and 9 copies shall be submitted
			 to the board. The party submitting the statement in response shall, at the same
			 time, submit a copy to the petitioner by certified mail or personal
			 delivery.
(3) CONTENTS. The
			 statement in response shall include the following:
(a) A clear and concise statement of the
			 position taken by the party as to whether or not it opposes default as set
			 forth by the petitioner.
(b) A
			 clear and concise statement of the facts and arguments relied upon by such
			 party in support of its petition with respect to the matter involved.
(c) Corrections, as may be deemed necessary,
			 to the names, addresses, telephone numbers and representatives set forth in the
			 petition.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.04 - Notice of hearing; when issued, contents

Current through June 24, 2024
Following the submission of a petition and statement in
				response to the petition, the board shall issue and serve upon each of the
				parties, a notice of hearing at a fixed place and, except in unusual
				circumstances, at a time not less than 10 days after the service of such
				notice.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.05 - Hearings

Current through June 24, 2024
(1) WHO SHALL CONDUCT. Hearings may be
			 conducted by any examiner and, at any time, an examiner may be substituted for
			 the examiner previously presiding.
(2) SCOPE OF HEARING. The hearing shall be
			 limited by the examiner to the litigation of and oral arguments on genuine
			 issues of fact or law raised by the parties and remaining for disposition
			 concerning the default enumerated in the petition.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.06 - Decision concerning default

Current through June 24, 2024
Within 30 days after submission of the case, the board shall
				issue a decision concerning the petition and notify the applicant and local
				committee of that decision. The last date on which objections to the examiner's
				proposed decision are allowed shall be regarded as the date of the submission
				of the case.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.07 - Considerations by the board

Current through June 24, 2024
(1) In making its
			 decision concerning the petition, the board may consider:
(a) The length of time which has passed from
			 appointment of local committee members.
(b) Whether the local committee has been
			 meeting regularly as a body.
(c)
			 The number of times the petitioner has requested a joint session.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 9 - Petition for default and determination by board pursuant to s. 289.33 (9) (e), Stats › Section WFSB 9.08 - Cost of hearing

Current through June 24, 2024
(1) If the board finds default, the party in
			 default shall pay 90% of the cost of the hearing. The petitioner shall pay 10%
			 of the cost.
(2) If the board does
			 not find default, the petitioner shall pay 90% of the cost of the hearing. The
			 respondent shall pay 10% of the cost.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.01 - Petition

Current through June 24, 2024
(1) WHO MAY SUBMIT. A petition for the
			 determination of a dispute over arbitrability of an item or items may be
			 submitted by an applicant, a local committee or as a joint petition.
(2) WHEN SUBMITTED. A petition for
			 determination of arbitrability under this chapter may be submitted only after a
			 petition for arbitration has been filed and only once by either party or
			 jointly before the submission of final offers. Any determination made when
			 final offers are submitted shall be governed by s.
			 289.33(10) (g),
			 Stats.
(3) FORM, NUMBER OF COPIES,
			 SUBMISSION. The petition shall be in writing and its caption shall be as
			 follows:
STATE OF WISCONSIN BEFORE THE WASTE FACILITY SITING
				BOARD
In the Matter of the (Joint) Petition Requesting a
				Determination of Arbitrability Involving a Dispute Between (Name of Petitioner)
				and (Name of Other Party or Co-Petitioner)
The original of the petition shall be signed and the original
				and 9 copies of the petition shall be submitted with the board. The party
				submitting the petition shall, at the same time, submit a copy to the other
				party, or its designated representative, by certified mail or personal
				delivery.
(4) CONTENTS. The petition
			 shall include the following:
(a) The caption
			 in the form noted above.
(b) The
			 name and address of the applicant involved, and the name and address and
			 telephone number of its principal representative.
(c) The names and addresses of the members of
			 the local committee involved, and the name and address and telephone number of
			 its principal representative.
(d) A
			 clear and concise statement of the item or items over which a dispute has
			 arisen concerning arbitrability.
(e) A complete statement of the agreed facts
			 constituting the basis upon which the board is to make its determination in the
			 matter.
(f) A clear and concise
			 statement of the position of the petitioner as to whether the items or items
			 set forth in the petition are arbitrable.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.02 - Statement in response to petition

Current through June 24, 2024
(1) WHO SHALL
			 SUBMIT. The party other than the petitioner shall, within 14 days of the
			 receipt of the petition, submit to the board a statement in response to the
			 petition.
(2) FORM, NUMBER OF
			 COPIES, SUBMISSION. The statement in response shall be in writing and shall
			 include the caption of the case. The original and 9 copies thereof shall be
			 submitted to the board. The party submitting the statement in response shall,
			 at the same time, submit a copy to the petitioner by certified mail or personal
			 delivery.
(3) CONTENTS. The
			 statement in response shall include the following:
(a) A clear and concise statement of the
			 position taken by the party as to whether the item or items are arbitrable as
			 set forth by the petitioner.
(b) A
			 clear and concise statement of the facts and arguments relied upon by such
			 party in support of its petition with respect to the matter involved.
(c) Corrections, as may be deemed necessary,
			 to the names, addresses, telephone numbers and representatives set forth in the
			 petition.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.03 - Withdrawal of petition

Current through June 24, 2024
Any petition submitted under this chapter may be withdrawn at
				any time. If the petition is submitted by both parties, both must consent
				before withdrawal will be effectuated. If one party wishes to withdraw from a
				joint petition, it may do so and submit a statement in response to petition
				under the conditions presented in s.
				WFSB
				10.02.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.04 - Notice of hearing. when issued; contents

Current through June 24, 2024
when issued; contents. Following the submission of a petition
				and statement in response to the petition, if it appears that further
				proceedings are warranted, the board shall issue and serve upon each of the
				parties, a notice of hearing at a place fixed therein and, except in unusual
				circumstances, at a time not less than 10 days after the service of such
				notice.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.05 - Intervention

Current through June 24, 2024
Any party desiring to intervene in a determination of
				arbitrability proceeding shall file a request with the board. Such requests
				shall state the reasons why such party claims an interest. Intervention may be
				permitted and upon such terms as the board or the individual conducting the
				proceeding may deem appropriate.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.06 - Hearings

Current through June 24, 2024
(1) WHO SHALL CONDUCT. Hearings may be
			 conducted by any examiner and, at any time, an examiner may be substituted for
			 the examiner previously presiding.
(2) SCOPE OF HEARING. The hearing shall be
			 limited by the examiner to the litigation of and oral arguments on genuine
			 issues of fact or law raised by the parties and remaining for disposition
			 concerning arbitrability enumerated in the petition.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 10 - Petition for arbitrability and determination by board › Section WFSB 10.07 - Decision concerning arbitrability

Current through June 24, 2024
(1) ISSUING DATE.
			 Within 30 days after submission of the case, the board shall issue a decision
			 concerning the petition and notify the applicant and local committee of that
			 decision. The date on which the last document necessary to the decision of the
			 case is received or the date on which a hearing is closed, whichever is later,
			 shall be regarded as the date of submission of the case.
(2) DECISION; INTERIM. All determinations of
			 arbitrability decided prior to the submission of final offers are interim and
			 become final only when incorporated into an arbitration award between the same
			 parties issued by the board.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.01 - Petition

Current through June 24, 2024
(1) WHO MAY SUBMIT. A petition for the
			 initiation of arbitration may be submitted by an applicant or a local committee
			 or as a joint petition.
(2) FORM,
			 NUMBER OF COPIES, SUBMISSION. The petition shall be in writing and its caption
			 shall be as follows:
STATE OF WISCONSIN BEFORE THE WASTE FACILITY SITING
				BOARD
In the Matter of the (Joint) Petition Requesting Initiation of
				Arbitration Pursuant to Section
				289.33(10) (b),
				Stats., Involving a Dispute Between (Name of Petitioner) and (Name of Other
				Party or) Co-Petitioner)
The original of the petition shall be signed and the original
				and 9 copies of the petition shall be submitted to the board. The party
				submitting the petition shall, at the same time, submit a copy to the other
				party, or its designated representative, by certified mail or personal
				delivery.
(3) CONTENTS. The petition
			 shall include the following:
(a) The caption
			 in the form noted above.
(b) The
			 name and address of the applicant involved, and the name and address and
			 telephone number of its principal representative.
(c) The names and addresses of the members of
			 the local committee involved, and the name and address and telephone number of
			 its principal representative.
(d) A
			 clear and concise statement of the position of the petitioner as to the reason
			 for petitioning to initiate arbitration.
(e) A complete statement of the agreed facts
			 constituting the basis upon which the board is to make its determination in the
			 matter.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.02 - Statement in response to petition

Current through June 24, 2024
(1) WHO SHALL
			 SUBMIT. The party other than the petitioner shall, within 14 days of the
			 receipt of the petition, submit with the board a statement in response to the
			 petition.
(2) FORM, NUMBER OF
			 COPIES, SUBMISSION. The statement in response shall be in writing and shall
			 include the caption of the case. The original and 9 copies thereof shall be
			 submitted to the board. The party submitting the statement in response shall,
			 at the same time, submit a copy to the petitioner by certified mail or personal
			 delivery.
(3) CONTENTS. The
			 statement in response shall include the following:
(a) A clear and concise statement of the
			 position taken by the party as to whether or not it opposes initiation of
			 arbitration as set forth by the petitioner.
(b) A clear and concise statement of the
			 facts and arguments relied upon by such party in support of its petition with
			 respect to the matter involved.
(c)
			 Corrections, as may be deemed necessary, to the names, addresses, telephone
			 numbers and representatives set forth in the petition.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.03 - Withdrawal of petition

Current through June 24, 2024
Any petition submitted under this chapter may be withdrawn at
				any time. If the petition is submitted by both parties, both must consent
				before withdrawal will be effectuated. If one party wishes to withdraw from a
				joint petition, it may do so and submit a statement in response to petition
				under the conditions prescribed in s.
				WFSB
				11.02.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.04 - Notice of status conference

Current through June 24, 2024
Following the submission of a petition, if it appears to the
				board that further proceedings are warranted, the board may request a status
				conference between both parties and the examiner, at a fixed place or by
				conference call and, except in unusual circumstances, at a time not less than 7
				days after the service of such notice.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.05 - Status conferences

Current through June 24, 2024
(1) WHO SHALL CONDUCT. Status conferences may
			 be conducted by any examiner and, at any time, an examiner may be substituted
			 for the examiner previously presiding.
(2) SCOPE OF STATUS CONFERENCE. The status
			 conference shall be limited by the examiner to the discussion of genuine issues
			 enumerated in the petitions concerning whether arbitration can be avoided by
			 the negotiation of any remaining issues.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.06 - Decision concerning arbitration

Current through June 24, 2024
Within 15 days after submission of the petition, the board
				shall issue a decision concerning the petition and notify the applicant and
				local committee of that decision.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.07 - Order to continue negotiation

Current through June 24, 2024
The board may issue a decision ordering the applicant and the
				local committee to continue negotiating for a fixed time period of at least 30
				days after the date of the notice if, in the judgment of the board, arbitration
				can be avoided by the negotiation of any remaining issues. If the board issues
				a decision ordering the applicant and the local committee to continue
				negotiation, the petition to initiate arbitration may be resubmitted after the
				extended period of negotiation.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.08 - Considerations by board

Current through June 24, 2024
In making its decision concerning the petition, the board may
				consider:
(1) Whether parties have
			 utilized the services of a mediator or have considered making such
			 utilization.
(2) Whether either
			 party believes further negotiations will result in the settlement of any
			 issues.
(3) Whether one party has
			 refused to negotiate concerning any items not arbitrable but
			 negotiable.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 11 - Petition for arbitration and determination of board pursuant to s. 289.33 (10) (a), (b) and (c), Stats › Section WFSB 11.09 - Decision to delay arbitration pending submittal of feasibility report

Current through June 24, 2024
The board may issue a decision to delay the initiation of
				arbitration until the board is notified that the affected municipalities have
				received a feasibility report for the facility proposed by the applicant. The
				board may decide to delay the initiation of arbitration under this paragraph if
				the applicant has not made available information substantially equivalent to
				that in a feasibility report. The petition to initiate arbitration may be
				resubmitted after the feasibility report is submitted.
Wisconsin Administrative Code › Waste Facility Siting Board › Chapter WFSB 12 - Final offers › Section WFSB 12.01 - Distribution of final offers

Current through June 24, 2024
Final offers filed under s.
				289.33(10),
				Stats., shall become available to the public 90 days after the date of notice
				ordering the parties to submit final offers or when both the applicant and the
				local committee have filed final offers, whichever date is
				earlier.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-1 - Authority

Current through July 13, 2024
The Wyoming Board of Certified Public Accountants hereby
				  adopts and promulgates the following rules and regulations as authorized by
				  Wyoming Statute
										33-3-108(a) and
				  W.S.
				  16-3-103(j)(ii).
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-2 - Definitions

Current through July 13, 2024
Unless otherwise stated or required by the context, the
				  definitions set forth in this section shall apply to the construction and
				  interpretation of any rules, regulation, interpretations and statements of
				  reason adopted by the Board.
(a)
				"Active Status" means the status required when a certificate holder performs
				any service as defined at
				W.S.
				33-3-109(c) for an employer,
				another person, or an entity not wholly owned by the certificate holder with or
				without compensation.
(b)
				"Advertise" means any written or graphic statement made in any manner that is
				used to advise, announce, apprise, command, give notice of, inform or make
				known that services are offered or available. It may include but is not limited
				to statements and representations made in a newspaper or other publication,
				radio or television, or any other notice, handbill, sign, catalog, letter,
				electronic media, or printed document that indicates services are offered or
				available.
(c) "Agreed-Upon
				Procedure" means a professional service whereby a holder is engaged to issue a
				written finding that:
(i) Is based on
				specific procedures that the specified parties agree are sufficient for their
				purposes;
(ii) Is restricted to the
				specified parties; and
(iii) Does
				not provide an opinion or negative assurance.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-3 - Chairman

Current through July 13, 2024
The chairman of the Board shall preside at all meetings and
				  perform other duties as the Board may direct. In the absence of the chairman,
				  the Secretary shall perform the duties of the chairman.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-4 - Secretary

Current through July 13, 2024
In addition to duties pursuant to
				  W.S.
				  33-3-104, the Board Secretary shall maintain,
				  or direct the staff to maintain, a record of the transactions and business of
				  the Board. The record shall include a record of any certificates and permits
				  issued and any fees received.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-5 - Meetings

Current through July 13, 2024
(a) The Board shall
				by resolution establish regular meetings at the Board's office or other
				location as identified in public notices issued by the Board office. Additional
				meetings and conference call meetings may be scheduled as determined by the
				Board. All meetings shall be scheduled and conducted in compliance with
				W.S.
				16-4-401 et seq.
(b) The elected Board officers shall assume
				the duties of their respective offices at the conclusion of the meeting at
				which they were elected. Board officers shall serve a term of one year and
				shall be eligible for reelection.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-6 - Appointment of Committees

Current through July 13, 2024
The Board may appoint committees to facilitate the
				  performance of its duties. Committee appointments may be "standing" or "ad hoc"
				  as necessary to address complaint investigations, conduct peer review
				  oversight, review rules and make recommendations to the Board for rules
				  promulgation, review applications, or other matters as determined by the
				  Board.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-7 - Delegation of Temporary Licensure Authority

Current through July 13, 2024
The Board may delegate the authority to issue temporary
				  certificates and firm permits to Board members, Application Review Committees,
				  or Board staff. Temporary certificates and firm permits issued under this
				  section shall be valid for no longer than 120 days or until formal Board action
				  to ratify issuance has been taken to render final Board approval.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-9 - Language of Record

Current through July 13, 2024
The Board shall provide examinations, applications,
				  correspondence, and all other documents in the English language only. Requests
				  for assistance with foreign language impediments will be considered on a
				  case-by-case basis. If provided, any and all costs associated with
				  examinations, interpreters, or other aids will be borne solely by the
				  applicant.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-10 - Change of Name, Address, or Employment

Current through July 13, 2024
(a) All certificate holders and DCHs shall
				notify the Board of any changes in name, address, email address, telephone
				number, or employment within sixty (60) days of the change.
(b) Any notification from the Board required
				or permitted under the certified public accountants' act sent to the
				certificate holder, permit holder, or DCH shall be sent to the last known name
				and address or e-mail address provided to the Board by the holder and shall be
				deemed proper service on the holder.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-11 - Change in Form, Ownership, Scope of Practice or CPA firm Name

Current through July 13, 2024
(a) The DCH shall
				notify the Board as follows:
(i) Within sixty
				(60) days of any changes in scope of services which affect the scheduling or
				timing of peer reviews;
(ii) Within
				sixty (60) days of the termination or transfer of a sole proprietorship, the
				admission or withdrawal of a partner, shareholder, member, or non-certificate
				holder from any permitted CPA firm.
(iii) Within sixty (60) days of the admission
				or withdrawal of any certificate holder acting as a resident manager of any
				office or any change in the certificate holder designated to represent the
				firm;
(iv) Within sixty (60) days
				of any CPA firm name change accompanied by amended articles of incorporation or
				articles of organization.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-12 - Applications

Current through July 13, 2024
(a) All certificate
				and firm permit applications shall be reviewed and may be approved, subject to
				Board ratification, by the Board's staff or an Application Review Committee
				composed of the Board's staff and one (1) Board member pursuant to chapter 7,
				section 4 of these
				rules.
(b) The Board may deny any
				application for any of the following reasons:
(i) The applicant's failure to furnish all
				information required on the application and required application
				attachments;
(ii) The applicant
				engages in any actions listed in
				W.S.
				33-3-121(a)(i) through
				(xiii);
(iii) The applicant falsifies information
				required by the application process; or
(iv) This or any other U.S. board of
				accountancy finds that the applicant committed an act of misconduct on the
				examination as set forth in chapter 2, section
				4(e) of these
				rules.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-13 - Fees

Current through July 13, 2024
(a) Fees paid
				during the course of the current calendar year may be applied to fees due. Fees
				paid for certificates and firm permits are not prorated.
(b) Certificate Fees:
(i) Wall Document:
$ 25.00
(ii) Active Status:
$ 200.00
(iii) Inactive Status:
$ 90.00
(iv) Active Status Renewal:
$ 190.00
(v) Inactive Renewal:
$ 80.00
(vi) Retired Status (one-time):
$ 50.00
(vii) Reinstate:
$ 1000.00
(viii) Activate From Expired Status:
$
						  300.00
(ix) Activate from Surrendered Status:
$
						  300.00
(x) Activate from Inactive Status:
$ 210.00
(xi) Activate from Retired Status:
$ 300.00
(xii) Restore Inactive Status from Expired :
$ 190.00
(xiii) Continuing professional education extension
						  requested pursuant to chapter 5, section
						  8 of these rules:
$ 150.00
(c)
				Permit Fees:
(i) Firm Permit
$ 170.00
(ii) Firm Permit Renewal:
$ 160.00
(iii) Activate From Expired Status:
$ 270.00
(iv) Reinstate:
$ 1000.00
(d)
				Refunds.
(i) All refunds shall be subject to a $25 processing
						  fee;
(ii) After the $25 processing fee has been assessed,
						  the minimum allowable refund shall be $5.00.
(e)
				Other Fees:
(i) Non-sufficient Funds Fee:
$ 25.00
(ii) Credit Card Charge back:
$ 25.00
(iii) Duplicate/Reprinted Certificate:
$
						  25.00
(iv) Each Certified Notice Fee unrelated to
						  investigation/disciplinary action:
$50.00
(v) Board Approved Ethics Course Verification
						  Fee:
$ 50.00 per hour review cost charged to course vendor. A minimum
						  fee of $200.00 shall accompany the course vendor's materials submitted for
						  review and approval by the Board. The Board staff is not authorized to refund
						  any portion of fees collected.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-14 - Reporting Convictions, Judgments, and Disciplinary Actions

Current through July 13, 2024
(a) Each
				certificate holder and each CPA firm's designated certificate holder, on a form
				and in the manner prescribed by the board, shall disclose information specified
				in subsections (d), (e), and (f) of this section. Disclosure shall be required
				upon initial application for an individual certificate or CPA firm permit. Once
				licensed, disclosure shall be required within thirty (30) days of the
				imposition of discipline or judgment or with the renewal of the certificate or
				permit. Actions previously reported do not need to be re-reported upon
				renewal.
(b) All information or
				documents disclosed or provided pursuant to the requirements of this section
				shall be maintained in an investigative file pursuant to chapter 7, section
				21(c)(ii).
(c) Disclosure shall
				include but is not limited to the following:
(i) The name of the court or
				regulatory/administrative entity involved;
(ii) The case number;
(iii) The names of the parties
				involved;
(iv) The type of
				reportable event; and
(v) A summary
				of the reportable events.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 1 - General Provisions › Section 1-15 - Incorporation by Reference

Current through July 13, 2024
(a) The Board
				hereby incorporates by reference the following uniform rules which are referred
				to throughout the rules:
(i) Chapter 2 -
				Uniform Procedures, Fees, Costs and Charges for Inspecting, Copying, and
				Producing Public Records adopted by the Department of Administration and
				Information and effective September 6, 2016, found at:
https://State
				of Wyoming Admin & Info Public Records Rule
.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 2 - Examination › Section 2-1 - Authority

Current through July 13, 2024
These rules are promulgated pursuant to Wyoming
				  Statue
										33-3-108(a)(iii),
				  W.S.
				  33-3-110,
				  W.S.
				  33-3-111,
				  W.S.
				  33-3-112, W.S.
				  W.S.
				  33-3-113.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 2 - Examination › Section 2-2 - Applications for Examination

Current through July 13, 2024
(a) Applicants shall furnish all information
				required by the application form and other information, including proof of
				identity, as required by the board. Each application, shall be accompanied by a
				non-refundable application fee, as determined by section
				4(d) of this chapter via
				credit card payment by accessing the self-serve payment link offered by the
				Board. Forms may be obtained from the Board or may be downloaded from the
				Board's website.
(b) The Board
				shall forward notification of eligibility in the form of an Authorization to
				Test (ATT) for the computer-based Uniform CPA Examination (examination) to the
				candidate and NASBA's National Candidate Database. Upon receiving the ATT from
				the Board, the candidate shall:
(i) Contact
				NASBA to obtain a Notice to Schedule (NTS) the examination, and
(ii) Forward all applicable examination fees
				required by section
				4(d) of this chapter to
				NASBA.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 2 - Examination › Section 2-3 - Education Requirements

Current through July 13, 2024
(a) Applicants shall furnish evidence in the
				form of a transcript(s) delivered directly to the board office by the college
				or university that they completed the following education requirements:
(i) An applicant who qualifies to sit for the
				examination under
				W.S.
				33-3-111 shall have completed a baccalaureate
				or higher degree including a minimum of twenty-four (24) semester hours in
				accounting courses in some or all of the following subjects:
(A) Financial accounting and reporting for
				business organizations;
(B)
				Financial accounting and reporting for government and not-for profit
				entities;
(C) Auditing and
				attestation services;
(D)
				Managerial or cost accounting;
(E)
				Taxation;
(F) Fraud
				examination;
(G) Internal controls
				and risk assessment;
(H) Financial
				statement analysis;
(I) Accounting
				or tax research and analysis;
(J)
				Accounting information systems;
(K)
				Ethics; or
(L) Other areas included
				in the Uniform CPA Examination Content Specification Outline or as may be
				determined by the board.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 2 - Examination › Section 2-4 - Examinations - Certified Public Accountant

Current through July 13, 2024
(a) The board shall rely on the examination
				and the AICPA advisory grading service.
(b) The candidate shall receive a passing
				score as determined by the AICPA in each of the four (4) examination sections
				before a certificate will be issued. A passing score shall be seventy-five
				(75). Credit for passing a section is valid from the date of the testing event
				regardless of the date the candidate is notified or receives the
				score.
(c) Granting of Credit.
(i) A candidate may take examination sections
				individually and in any order. Credit for any examination section passed shall
				be valid for eighteen (18) months from the date the candidate took the
				examination section. A candidate must pass all four (4) examination sections
				within a rolling eighteen (18) month period that begins on the testing date of
				the first passed examination section. In the event all four (4) examination
				sections are not passed in the rolling eighteen (18) month period, credit for
				any examination section passed outside the eighteen (18) month period shall
				expire and that examination section shall be retaken. The eighteen (18) month
				period may be extended by the board at its discretion upon a showing by the
				candidate of good cause.
(ii) A
				candidate may take any section of the examination up to four (4) times during a
				one-year period but cannot retake any failed examination section in any one (1)
				three (3) month testing period.
(iii) If examination system administration
				changes eliminating the test window limitations, subsection (c)(ii) no longer
				applies.
(iv) Transfer credit shall
				be granted to a candidate for satisfactorily completing any section of the
				examination given by the licensing authority in any jurisdiction, provided the
				requirements as outlined in
				W.S.
				33-3-109(a)(v) and sections
				3 and 4 of this chapter have been
				met.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 2 - Examination › Section 2-5 - Incorporation by Reference

Current through July 13, 2024
(a) The board hereby incorporates by
				reference the following uniform rules:
(i)
				Chapter 2 - Uniform Rules for Contested Case Practice and Procedure adopted by
				the Office of Administrative Hearings and effective on October 17, 2014 and
				revised effective July 20, 2017, found at:
https://State of Wyoming
				OAH Ch 2 Rule
.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 2 - Examination › Section 2-6 - Security and Irregularities

Current through July 13, 2024
Notwithstanding any other provisions under these rules, the
				  board may postpone scheduled examinations, the release of scores, or the
				  issuance of certificates due to
:
(a) A breach of examination
				security;
(b) Unauthorized
				acquisition or disclosure of the contents of an examination;
(c) Suspected or actual negligence, errors,
				omissions, or irregularities in conducting an examination; or
(d) Any other reasonable cause or unforeseen
				circumstance.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-1 - Authority

Current through July 13, 2024
These rules are promulgated pursuant to Wyoming
				  Statute
										33-3-108(a)(iii), (v), and
				  (vi) and
				  W.S.
				  33-3-109(a), (c), (d), (f), (g), (k), (m), (o), and
				  (p).
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-2 - Original Certificates

Current through July 13, 2024
(a) A certificate shall be issued to any
				person who has successfully completed all sections of the Uniform CPA
				Examination (examination), documents lawful presence in the United States, and
				who has met the requirements of
				W.S.
				33-3-109(a) and the rules.
				All certificate holders whose principal place of business is in this state and
				who provide services in Wyoming as defined in
				W.S.
				33-3-109(c) are in active
				practice and shall maintain the certificate on active status.
(b) Education. The applicant for a
				certificate as a CPA shall have completed, and evidence by an official
				transcript from a college or university acceptable to the board under chapter
				2, section
				3(c) and (e) of these
				rules, at least twenty-four (24) semester hours of upper division or graduate
				level accounting courses.
(c)
				Experience.
(i) The applicant for a
				certificate as a CPA qualifying for the examination under
				W.S.
				33-3-109(a)(v)(A) or
				W.S.
				33-3-109(p)  shall
				demonstrate four (4) years of experience which shall be verified by a CPA whose
				certificate was active at the time the experience was earned or as provided for
				in
				W.S.
				33-3-109(a)(v)(B).
(ii) The applicant for a CPA certificate
				qualifying under
				W.S.
				33-3-109(a)(v)(C) shall
				demonstrate one (1) year of experience which shall be verified by a CPA whose
				certificate was active at the time the experience was earned or as provided for
				in
				W.S.
				33-3-109(a)(v)(D).
(iii) The term "year of experience" as used
				in
				W.S.
				33-3-109(a)(v)(B) and (D)
				means a minimum of two thousand (2,000) working hours.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-3 - Reciprocal Certificates

Current through July 13, 2024
(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.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-4 - Inactive Status

Current through July 13, 2024
(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.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-5 - Retired Status

Current through July 13, 2024
(a) The Board may
				waive the requirement that holders maintain active or inactive status and allow
				a holder to retire the certificate and continue to assume or use the title
				"Certified Public Accountant, Retired" or "CPA, Retired" if:
(i) The holder is not engaged in the practice
				of public accounting in Wyoming as defined in
				W.S.
				33-3-109(c);
(ii) The assumption or use of the designation
				is not incident to the practice of public accounting as defined in
				W.S.
				33-3-109(c);
(iii) The certificate has not been revoked or
				suspended by any jurisdiction for any reason except non-payment of fees;
				and
(iv) The certificate holder has
				reached age 65 or is disabled.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-6 - Renewal

Current through July 13, 2024
(a) All active and
				inactive certificates expire December 31st each
				year. Renewal notifications shall be provided to all certificate holders by
				e-mail only no later than October 1
st
each year. Renewal applicants shall provide all
				information required by the Board. All certificate renewal applications shall
				be processed using the online licensing management system provided by the
				Board.
(b) Active Status:
				Certificate holders shall process certificate renewal applications online by no
				later than December 31st of each year and shall
				include the following:
(i) Resident
				certificate holders shall comply with Wyoming's CPE requirements by providing a
				list of courses completed or proposed to be completed during the current
				calendar year and upload copies of certificates of completion with the
				certificate renewal application.
(ii) Designated certificate holders as
				defined in chapter 1, section
				2(j) of these rules who
				provide services in a Wyoming office must submit the application to renew the
				CPA firm permit in conjunction with the individual certificate renewal
				application.
(iii) Applicable fees
				set forth in chapter 1, section 13 of these rules shall be included with the
				certificate renewal application.