reglab/statecodes huggingface dataset:
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-7 - Exemptions

Current through July 13, 2024
A certificate holder may request on forms provided by the
				  Board that the Board waive the requirement to maintain the certificate on
				  active status for cases of individual hardship for the following
				  reasons:
(a) Deployment for military
				service;
(b) Health of the
				certificate holder; or
(c) Other
				good cause shown.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-8 - Transition to Practice Privileges

Current through July 13, 2024
Certificate holders whose principal place of business is not
				  in Wyoming and who qualify for practice privileges or otherwise are not
				  required to maintain the Wyoming certificate may choose between the
				  following:
(a) Surrender the
				certificate and wall document for mobility (if issued), submit an affidavit of
				lost certificate, or allow the certificate to expire at the end of the calendar
				year; or
(b) Continue to maintain
				the certificate on active status as required by the rules.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 3 - Certificates › Section 3-9 - Refunds

Current through July 13, 2024
Refunds of certificate fees paid may be processed at the
				  discretion of the Board. All requests for refunds must be submitted in writing
				  to the Board office within thirty (30) days of payment of the fee. All refunds
				  are subject to requirements in chapter 1, section 13(d) of these rules.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 4 - Permits › Section 4-1 - Authority

Current through July 13, 2024
These rules are promulgated pursuant to Wyoming
				  Statutes
										33-3-118,
				  W.S.
				  33-3-119, and
				  W.S.
				  33-3-120.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 4 - Permits › Section 4-2 - Registration of Firms

Current through July 13, 2024
(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.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 4 - Permits › Section 4-3 - Renewal/Activation

Current through July 13, 2024
(a) All CPA firm
				permits expire December 31st of each calendar year.
				Renewal notifications shall be e-mailed to designated certificate holders no
				later than October 1st each calendar year.
(b) The designated certificate holder shall
				submit an application for renewal which shall be processed in the Board's
				electronic licensing system no later than December
				31st of each calendar year and be accompanied by the
				following:
(i) A complete individual
				certificate renewal unless authorized to use practice privileges;
(ii) Copies of applicable amended articles of
				incorporation or articles of organization;
(iii) Applicable fees, to include outstanding
				certified notice fees as outlined in chapter 1, section 13(c)(ii) of these
				rules;
(iv) A list of all firm
				ownership, including certificate status and percentage ownership; and
(v) A list of all certificate holders
				associated with the firm.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 4 - Permits › Section 4-4 - Non-certificate Holders

Current through July 13, 2024
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).
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 4 - Permits › Section 4-5 - Non-Resident Firms

Current through July 13, 2024
CPA firms that qualify for practice privileges but elect to
				  obtain/maintain a permit in Wyoming shall comply with all provisions and
				  requirements set forth in
				  W.S.
				  33-3-118(b)(xiv) and (xv),
				  W.S.
				  33-3-120, W.S.
				  W.S.
				  33-3-132, and these rules.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 4 - Permits › Section 4-6 - Refunds

Current through July 13, 2024
Refunds of firm permit fees paid may be processed at the
				  discretion of the Board. All requests for refunds must be submitted in writing
				  to the Board office within thirty (30) days of payment of the fee. All refunds
				  are subject to requirements in chapter 1, section 13(d) of these rules.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-2 - Definitions

Current through July 13, 2024
(a) "Renewal Year"
				means the calendar year following any year in which a registrant holds an
				active certificate.
(b) "Third
				Party" means a person associated with or duly authorized by a CPE vendor or
				sponsor to represent that vendor or sponsor.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-3 - General Requirements

Current through July 13, 2024
(a) A Continuing Professional Education (CPE)
				program qualifies as acceptable continuing education if it is a formal program
				of learning that contributes directly to the professional competence of a
				certificate holder in the practice of accounting as a CPA regardless of whether
				the holder practices in a public firm, in industry, in government, or in
				academia and verification of attendance or completion can be provided by a
				third party. Selection of the appropriate courses will be at the discretion of
				the certificate holder and may be selected from any of the Fields of Study
				issued by NASBA's Registry of CPE Sponsors. Holders may not report credits
				earned through completion of multiple identical courses completed within the
				same calendar year, whether the courses are offered by the same vendor or a
				closely related vendor. Holders shall be required to provide evidence that
				courses are different if the Board requires it.
(i) At least sixty-six (66%) (80 of the 120
				credit requirement or 40 of the 60 credit requirement found in subsection (c)
				of this section) of the credits shall be earned in fields of study that
				directly relate to a holder's field of business as a CPA in the technical
				learning categories found in the Fields of Study That Qualify For Continuing
				Professional Education document incorporated by reference:
(A) Accounting;
(B) Accounting (Governmental);
(C) Auditing;
(D) Auditing (Governmental);
(E) Business Law;
(F) Economics;
(G) Finance;
(H) Information Technology;
(I) Management Services;
(J) Regulatory Ethics;
(K) Specialized Knowledge;
(L) Statistics; or
(M) Taxes.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-5 - Evidence of Completion - Retention

Current through July 13, 2024
Primary responsibility for documenting that requirements have
				  been met rests with the certificate holder. Evidence to support fulfillment of
				  those requirements shall be retained for a period of four (4) years after the
				  completion of the course. Certificate holders shall retain an outline or
				  program for each course and evidence of attendance. Holders shall report
				  coursework and upload certificates of completion and other documentation as
				  required into the online system provided by the Board. All documents uploaded
				  to the online CPE reporting system shall be associated only with the course to
				  which it pertains. Documentation shall include the holder's name;
				  sponsor/provider name; course title, date and timeframe of the course; and the
				  amount of credit granted as applicable calculated based upon a 50-minute hour.
				  Satisfaction of completion of the requirements may be accomplished as
				  follows:
(a) College or university
				courses: transcripts verifying completion or other verified documentation from
				an institution.
(b) Individual or
				independent study: Certificates of completion, signed statements from vendors
				or sponsors, copies of the applicable independent study contracts, or other
				acceptable documentation as determined by the Board.
(c) Group study: Sign in sheets, certificates
				of attendance, firm rosters signed by participants and attested to by the
				appropriate firm officials, other third party verification, or other acceptable
				documentation as determined by the Board.
(d) Instructor/lecturer: a signed statement
				from the course provider or other appropriate official verifying the services
				were provided shall be obtained.
(e) Board approved regulatory/professional
				ethics course: Upon request all certificate holders shall submit a certificate
				of completion or certificate of attendance to the Board office using the online
				CPE reporting system.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-6 - Activation

Current through July 13, 2024
(a) Before
				providing accounting services, an individual who has been excepted from the
				requirements or has otherwise not provided evidence of compliance with the CPE
				requirements shall make appropriate application and show compliance with the
				continuing education requirements.
(b) If applying for activation within 120
				days of the date of the license expiration, the applicant shall comply with
				section 8(e)
				of this chapter and pay the applicable $150 CPE Extension Processing Fee. Any
				CPE credits taken during the 120-day period will be credited to the previous
				calendar year.
(c) The Board may
				waive the requirement to complete requirements in a given calendar year period
				and consider a combination of 120 hours completed within a three (3) year
				period other than calendar years.
(d) The Board may allow a certificate holder
				to re-enter active practice without providing compliance with the continuing
				education requirements upon the condition that the applicant follow a
				particular future program or schedule of continuing education.
(e) The applicant shall document that an
				approved ethics course as set forth in section
				3 of this chapter has been completed within
				the three (3) years prior to re-entry.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-7 - Controls and Reporting

Current through July 13, 2024
To renew an active certificate, on the online licensing
				  renewal system and CPE reporting tool provided by the Board, each holder or
				  each non-resident who does not report CPE to another state shall provide the
				  following by reporting course details and uploading certificates of completion
				  to the Board's online licensing system:
(a) The number of CPE credits completed as
				requested;
(b) A list of the
				individual courses completed or to be completed prior to December
				31st of the calendar year subject to renewal
				including the following information:
(i)
				Sponsoring organization/provider/contractor;
(ii) Title of program or description of
				content;
(iii) Course type
				(individual, group, lecture, etc.);
(iv) Dates attended or completed;
				and
(v) Credit claimed.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-8 - Extensions

Current through July 13, 2024
The Board may, upon written request, extend the time within
				  which certificate holders must comply with the requirements of this chapter for
				  good cause.
(a) An applicant may
				request a ninety (90) day extension at the time of renewal upon payment of the
				required $150.00 CPE Extension Processing Fee in addition to the certificate
				renewal fee. All requests for 90-day extensions are subject to the $150.00 CPE
				Extension Processing Fee regardless of whether the request was intended or not.
				There shall be no refunds of the CPE Extension Processing Fee.
(b) Any CPE taken as part of the ninety (90)
				day extension, will be counted in the prior calendar year.
(c) Any request for an additional extension
				in excess of ninety (90) days shall be submitted to the Board in writing no
				later than March 1st and outline good cause for
				granting the extension.
(d) Any
				applicant who requests or is granted an extension of time under this section
				shall submit documentation of completing the applicable course work no later
				two weeks after the expiration of the extension deadline and shall be audited
				under section
				9 of this chapter.
(e) Any applicant who fails to complete the
				CPE requirement by the extended deadline shall be required to complete
				additional CPE credits equal to either the lesser of the shortage of credits or
				no more than sixteen (16) additional CPE credits. The additional credits shall
				be completed no later than thirty (30) days from the extended deadline and
				shall not qualify for purposes of meeting any future CPE renewal requirement.
				Failure to submit documentation of completion of the additional credits by the
				deadline shall result in the initiation of an investigation and possible
				disciplinary action in accordance with chapter 7 of the rules.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-9 - Verification

Current through July 13, 2024
The Board shall verify compliance with the CPE requirements
				  on a test basis (to a maximum of 20% audit) or as otherwise necessary. Board
				  staff or Board members shall determine whether CPE credits claimed meet the
				  requirements set forth in this chapter. Upon a finding that CPE credits or the
				  documentation provided to evidence CPE credits do not meet the requirements set
				  forth in this chapter, the Board staff or Board members may disqualify course
				  credits claimed and shall notify the holder of the findings.
(a) In the form requested by the Board,
				holders shall submit evidence of compliance with the CPE
				requirements.
(b) Non-resident
				certificate holders not using practice privileges shall comply by providing
				evidence and reporting of continuing professional education in a form required
				by the Board and by submitting a copy of the applicable renewal application in
				the state of residence and evidence of completion of all courses required by
				the residency state, to include the completion of the ethics course required in
				section 3(e)
				of this chapter for the applicable renewal period or through another Board
				approved CPE audit process. All CPE documentation required must be recorded in
				the Board's CPE reporting system. If no documents were submitted to the state
				of residence, the holder shall comply with subsection (a) above.
(c) A holder shall remedy any deficiency
				discovered within ninety (90) days of formal notification by the Board.
				Deficiency credits shall qualify for credit in the initial reporting period and
				cannot be duplicated for purposes of determining the applicable requirement in
				any other reporting period.
(d) Any
				certificate holder found deficient shall be required to complete additional CPE
				credits equal to the lesser of the shortage of credits but not more than
				sixteen (16) additional CPE credits. The additional credits shall be completed
				within thirty (30) days of the date advised of the deficiency. Deficiency
				credits shall not qualify for purposes of meeting any future CPE renewal
				requirement. Failure to submit documentation of completion by the deadline
				shall result in the initiation of disciplinary action.
(e) Programs found to be out of compliance
				with the general standards may be disqualified and result in the requirement
				that the holder remedy any deficiency caused pursuant to subsections (c) and
				(d) of this section.
(f)
				Certificate holders found deficient shall be included in the CPE audit for two
				renewal cycles following the deficiency.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-10 - Incorporation by Reference

Current through July 13, 2024
(a) For these rules
				incorporated by reference:
(i) The Board has
				determined that incorporation of the full text in these rules would be
				cumbersome or inefficient given the length or nature of the rules:
(ii) The incorporation by reference does not
				include any later amendments editions of the incorporated matter beyond the
				applicable date identified in subsections (a)(i) and (ii) of this section;
				and
(iii) The incorporated rules
				are maintained at 325 West 18th Street, Ste. 4, Cheyenne, Wyoming, 82002 and
				are available for public inspection and copying at cost at the same
				location.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 6 - RULES OF PROFESSIONAL CONDUCT › Section 6-2 - Independence, Integrity and Objectivity

Current through July 13, 2024
(a) Independence
				Rule. A holder shall be independent in the performance of professional services
				as required by:
(i) standards promulgated by
				the AICPA Code of Professional Conduct, ET Section 55 and ET Section
				101;
(ii) the Government Auditing
				Standards, Yellow Book ;
(iii) the
				standards issued by the PCAOB where applicable;
(iv) the standards issued by the US
				Department of Labor
				29CFR
				2509.75-9 where applicable;
(v) the standards issued by the IASB;
				and
(vi) similar other entities
				having generally recognized authority.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 6 - RULES OF PROFESSIONAL CONDUCT › Section 6-3 - Competence and Technical Standards

Current through July 13, 2024
(a) Competence
				Rule. A holder shall not undertake any engagement for the performance of
				professional services which cannot reasonably be completed with due
				professional competence in a timely manner, including compliance, where
				applicable, with Rules of Professional Conduct governing auditing standards,
				accounting principles, accounting and review services and attestation
				standards.
(b) Auditing Standards
				Rule. Holders who perform auditing services shall comply with applicable
				generally accepted auditing standards. Applicable generally accepted auditing
				standards are :
(i) the standards and
				interpretations set forth in the AICPA Codification of Statements on Auditing
				Standards;
(ii) Government Auditing
				Standards issued by the United States Government Accountability
				Office;
(iii) standards issued by
				the PCAOB; where applicable;
(iv)
				the standards and interpretations set forth by the IASB;
(v) and other pronouncements having similar
				generally recognized authority are considered to be interpretations of
				generally accepted auditing standards, and departures there from must be
				justified by those who do not follow them.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 6 - RULES OF PROFESSIONAL CONDUCT › Section 6-4 - Responsibility to Clients

Current through July 13, 2024
(a) Confidential
				Client Information Rule. A holder shall not, without the consent of the client,
				disclose any confidential information pertaining to the client obtained in the
				course of performing professional services.
(i) This rule does not:
(A) relieve a holder of any obligation under
				the Auditing Standards Rules, the Accounting Principles Rules, the Accounting
				and Review Services Rules, the Attestation Standards Rule, and Other
				Professional Standards Rules (formerly Rules 202, 203, 205, 206 and 207
				);
(B) affect in any way a holder's
				obligation to comply with a validly issued subpoena or summons enforceable by
				order of a court;
(C) prohibit
				disclosures in the course of a quality review of a holder's professional
				services; or
(D) Preclude a holder
				from responding to any inquiry made by the Board or any investigative or
				disciplinary body established by law or formally recognized by the
				Board.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 6 - RULES OF PROFESSIONAL CONDUCT › Section 6-5 - Other Responsibilities and Practices

Current through July 13, 2024
(a)
				Discreditable Acts Rule. A holder shall not commit any act that reflects
				adversely on the holder's fitness to engage in the practice of public
				accounting. Acts which reflect adversely on one's fitness include but are not
				limited to:
(i) Adjudication as mentally
				incompetent;
(ii) Fiscal dishonesty
				of any kind;
(iii) Presenting as
				one's own a certificate, registration or permit issued to another;
(iv) Concealment of information regarding
				violations of the Act or Rules by other licensees when questioned or requested
				by the Board;
(v) Willfully failing
				to file a report or record required by state or federal law; willfully impeding
				or obstructing the filing of such report or record, or inducing another person
				to impede or obstruct such filing by another; and the making or filing of such
				a report or record which one knows to be false;
(vi) Negligence in the preparation of
				financial statements or records; or
(vii) Solicitation or disclosure of CPA
				examination questions.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-1 - Authority

Current through July 13, 2024
These rules are promulgated by authority of
				  W.S.
				  33-3-101 et. seq. (cited as the "Certified
				  Public Accountants' Act of 2005") and by the Wyoming Administrative Procedure
				  Act (W.S. W.S.
				  W.S.
				  16-3-101, et. seq.).
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-2 - Definitions

Current through July 13, 2024
All of the definitions set forth in
				  W.S.
				  33-3-101 et. seq., the Certified Public
				  Accountants' Act; Chapter 1 of the Rules and Regulations; and W.S. W.S.
				  W.S.
				  16-3-101 et. seq., the Wyoming Administrative
				  Procedure Act, are herein incorporated by reference.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-3 - Information

Current through July 13, 2024
If any information concerning a possible violation of the act
				  or rules is received or obtained by a board member or members of the staff; the
				  Board may initiate proceedings on its own motion in accordance with this act
				  and the Wyoming Administrative Procedure Act. Registrants will be notified of
				  the proceedings initiated by the Board under this section.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-4 - Application Review Process

Current through July 13, 2024
(a) Upon receipt of
				a completed application, the Board Office shall review the application and if
				it is complete and, if there are no known grounds for denial of the license or
				examination requested, issue the license or approve candidate for examination.
				If there are known grounds for denial, the Board Office shall forward the
				application to the Application Review Committee (ARC).
(b) The ARC shall review the application and
				all other information available and following the review may:
(i) Approve the application if the applicant
				meets all requirements; or
(ii) If
				there are questions as to whether denial is appropriate, forward the
				application and an ARC report to the Assistant Attorney General assigned to the
				Board for prosecution to review.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-5 - Complaints

Current through July 13, 2024
(a) A disciplinary action is initiated
				against a license holder by submitting a written complaint to the Board office.
				A complaint concerning an alleged violation of the Act or Board Rules may be
				submitted by any person or entity, a Board member, or a Board staff member. The
				written complaint should provide as much of the following information as may be
				available and applicable:
(i) The name and
				address of the complainant;
(ii)
				The name, address, place of employment, and telephone number of the license
				holder against whom the charges are made;
(iii) The specific conduct alleged to
				constitute the violation;
(iv) The
				name and address of any other witnesses; and
(v) The signature of the
				complainant.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-6 - Review of Written Complaint

Current through July 13, 2024
(a) Written
				complaints shall be referred to an Investigative Board Member (IBM) selected by
				Board staff from a rotating schedule. License holders against whom charges are
				made will be advised of the investigation, the name of the IBM, and the nature
				of the complaint.
(i) The IBM shall not take
				part in the consideration of any contested case.
(ii) The IBM shall not, by this rule, be
				barred from attending any disciplinary hearing.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-7 - Investigations and Board Action

Current through July 13, 2024
The IBM and Board staff shall investigate written complaints
				  set for further investigation or proceedings initiated by the Board on its own
				  motion.
(a) Upon completion of the
				investigation, the IBM shall prepare an investigative report which shall in
				include:
(i) The findings;
(ii) A list of statutes and/or Board rules
				believed to have been violated;
(iii) Any relevant additional
				information.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-8 - Service of Notice and Opportunity to Show Compliance

Current through July 13, 2024
Prior to commencement of a formal hearing, the IBM shall give
				  notice by mail to the license holder of the facts or conduct which warrant the
				  intended action. The notice shall give the registrant an opportunity to show
				  compliance with all lawful requirements for retention of registration within
				  twenty (20) business days of receipt of the notice. Such notice shall be sent
				  to the license holder's last known address by certified mail with return
				  receipt requested and by first class mail.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-9 - Formal Hearing Procedures

Current through July 13, 2024
(a) Formal
				proceedings for a hearing before the Board regarding action against a license
				holder shall be commenced by petition and notice of hearing, served in person
				or by both certified mail and first class mail to the address last known by the
				Board at least thirty (30) days prior to the date set for the hearing. Notice
				shall contain at least:
(i) the name and
				address of the license holder;
(ii)
				a statement, in ordinary and concise language, of the nature of the complaint
				filed with the Board, and the facts upon which the complaint is based, as well
				as the specific statutes or the Board rules and regulations alleged to have
				been violated;
(iii) the time,
				place, and nature of the hearing;
(iv) that the hearing is being held pursuant
				to the Board's authority under
				W.S.
				33-3-123 or
				33-3-124; and
(v) the license holder shall file an Answer
				or Notice of Appearance, which must be received by the Board at least ten (10)
				working days prior to the date set for hearing, or the license holder will be
				in default.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-11 - Extensions and Continuance

Current through July 13, 2024
For good cause shown, extensions and continuances may be
				  granted or denied at the discretion of the Board, or the hearing
				  officer.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-12 - Default

Current through July 13, 2024
The Board may enter an order based on the allegations in a
				  petition in any case where the applicant or license holder has not answered or
				  appeared in writing ten (10) working days before the hearing, or in any case in
				  which the applicant or license holder or his/her representative has not
				  appeared at a scheduled hearing for which they had notice.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-13 - Hearing Officer

Current through July 13, 2024
The Board may appoint a hearing officer to take evidence at
				  the hearing. A Board member may serve as the hearing officer. If the case is
				  heard before the Board, the chairman may preside.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-14 - Discovery

Current through July 13, 2024
In all formal proceedings before the Board, discovery shall
				  be afforded in accordance with the Wyoming Administrative Procedure
				  Act.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-15 - Subpoenas

Current through July 13, 2024
(a) A Board member or the hearing officer may
				issue subpoenas for the attendance of witnesses and for the production of
				books, records, documents, and other evidence, and shall have the power to
				administer oaths.
(b) Service of a
				subpoena must be made at the expense of the party applying for it and shall be
				made in the manner provided by law for service of subpoenas in civil
				actions.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-16 - Witnesses

Current through July 13, 2024
(a) All persons testifying at any hearing
				before the Board shall be administered a standard oath.
(b) No testimony will be received from a
				witness except under oath or affirmation.
(c) The party calling a witness shall bear
				the costs associated with his/her appearance.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-17 - Representation

Current through July 13, 2024
(a) Any license holder may represent
				him/herself or be represented by counsel, provided that such counsel is
				licensed to practice law in the State of Wyoming, or is associated at the
				hearing with one or more attorneys licensed to practice law in the State of
				Wyoming.
(b) A request for
				withdrawal from representation by an attorney shall be submitted to the Board
				in writing.
(c) In any case before
				the Board, an appearance in person or the filing of an answer shall constitute
				an appearance of record by an attorney.
(d) The Assistant Attorney General assigned
				to the Board for prosecution shall present all matters in a contested case on
				behalf of the IBM.
(e) In all
				matters before the Board, the Board may request the Attorney General, a
				representative of his staff, or a specially appointed person to be present
				throughout the hearing to assist and advise.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-18 - Pre-hearing Conference

Current through July 13, 2024
(a) The hearing
				officer may direct the parties to appear before him/her to consider:
(i) the issues;
(ii) amending the pleadings;
(iii) the possibility of obtaining admissions
				of fact and of documents to avoid unnecessary proof;
(iv) formulating procedures to govern the
				hearing; or
(v) such other matters
				as may aid in the disposition of the case.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-19 - Order of Procedure at Hearing

Current through July 13, 2024
The hearing will be conducted in substantially the following
				  order:
(a) Opening announcements are
				made by the hearing officer, including case name and docket number, the
				issue(s) to be considered, parties and counsel present, and subpoenas
				issued;
(b) Witnesses should be
				identified and sworn;
(c) Opening
				statements may be made at the discretion of the hearing officer. In cases of
				license denial, the applicant should go first. In disciplinary cases the IBM
				should go first;
(d) Presentation
				of Evidence. The order above will be followed with each party, the hearing
				officer, and the Board having the opportunity to cross-examine the witnesses.
				Rebuttal evidence may be presented;
(e) Exhibits offered in evidence by the
				applicant or the license holder will be marked with the letters of the
				alphabet. Those offered by the IBM will be marked numerically;
(f) Closing arguments may be made at the
				discretion of the hearing officer. Time may be limited, the order of
				presentation is as above, and brief rebuttal time may be allowed. The hearing
				and the evidence are then closed, unless reopened by the hearing officer for
				good cause shown.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-20 - Decisions

Current through July 13, 2024
(a) Proposed Decisions:
(i) At the discretion and direction of the
				Board, the parties may file proposed findings of fact, conclusions of law, and
				order after the hearing and before the deadline announced in the hearing's
				closing announcements.
(ii) At the
				discretion and direction of the Board, the hearing officer shall prepare
				proposed findings of fact, conclusions of law, and order.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-21 - Findings

Current through July 13, 2024
(a) Revocations and Suspensions:
(i) Upon conclusion of a hearing or after a
				written decision has been entered by the hearing panel, the Board shall
				communicate the information to the following parties or locations as
				applicable:
(A) Original
				Complainant;
(B) Internal Revenue
				Service;
(C) Wyoming State
				Department of Audit;
(D) Applicable
				national disciplinary information system;
(E) Wyoming Society of CPAs;
(F) American Institute of Certified Public
				Accountants;
(G) Foreign Licensing
				Authority;
(H) Recipients of the
				Board newsletter;
(I) The Wyoming
				Board's Web site;
(J) Cognizant
				Federal Agencies;
(K) The Public
				Company Accounting Oversight Board;
(L) Local and regional Wyoming newspapers;
				and
(M) Any other state Board of
				Accountancy as applicable.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-22 - Appeals

Current through July 13, 2024
A Petition for Judicial Review of the Board decision may be
				  filed in the district court in accordance with the Wyoming Rules of Appellate
				  Procedure.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-23 - Transcript

Current through July 13, 2024
If a Petition for Judicial Review is filed in the district
				  court, the petitioner shall either arrange for the preparation and pay for the
				  transcript of the testimony, or reimburse the Board for the cost of the
				  transcript if previously prepared at Board expense.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-24 - Reinstatement of the Certificate, Permit, or Practice Privilege

Current through July 13, 2024
(a) The Board shall hold hearings to consider
				the written requests to reinstate certificates, permits, or practice privileges
				that have been suspended or revoked by prior Board action.
(i) Completed reinstatement applications must
				be accompanied by a written statement which outlines good cause for the
				reinstatement, a reinstatement fee as set forth in Chapter 1, Section 12, plus
				applicable firm permit fees.
(ii)
				Reinstatement hearings shall be scheduled during the regularly scheduled Board
				meetings to the extent possible. Written reinstatement applications must be
				received in the Board office no later than forty-five (45) days prior to the
				scheduled meeting.
(iii) The Board
				may require additional documentation be submitted to substantiate compliance
				with other regulatory requirements, including but not limited to: compliance
				with probationary terms, compliance with continuing professional education, or
				peer review.
(iv) The Board shall
				advise all applicable entities listed in Section 20(a)(i) of this Chapter of
				reinstatement actions entered under this section.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 7 - APPLICATION REVIEW, COMPLAINTS AND HEARING PROCEDURES › Section 7-25 - Return of Certificate or Permit

Current through July 13, 2024
Any certificate or permit that has been revoked or suspended
				  shall be returned to the Board office with fifteen (15) business days of
				  receipt of notification of suspension or revocation. If a certificate has been
				  lost or destroyed, the holder shall submit an Affidavit of Lost/Destroyed CPA
				  Certificate to the Board's office.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 8 - Petitions for Rule Making › Section 8-2 - Form of Petition

Current through July 13, 2024
(a) The Board will
				consider written requests that could reasonably be construed as requests to
				change rules when presented as follows:
(i)
				Requests must provide concise language regarding whether the recommended rule
				is to promulgate a new rule, amend a current rule, or repeal a rule;
(ii) The specific rule must be identified by
				chapter and section;
(iii) Specific
				information outlining relevant data, views, and arguments must be included in
				the written request.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 9 - PEER REVIEW › Section 9-2 - Definitions

Current through July 13, 2024
(a) "Administering
				Entity (AE)" means an entity approved by a Board-approved sponsoring
				organization to administer the Board-approved peer review program.
(b) "Peer Review Oversight Committee" (PROC)
				- means a Board-appointed committee of at least three licensed CPAs, none of
				whom is a current member of the Board, for the purpose of monitoring the
				Board-approved peer review program, including sponsoring organizations' AE's,
				to provide reasonable assurance that AEs and respective Peer Review Committee
				and Report Acceptance Bodies are functioning in a manner that effectively
				enforces the performance and reporting of peer review in accordance with peer
				review standards.
(c) "Sponsoring
				Organization" means a Board-approved professional association, society, or
				other organization responsible for the facilitation and administration of peer
				reviews directly or through its Administering Entities and responsible for the
				oversight of the Administering Entities pursuant to the sponsoring
				organization's peer review standards.
Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 9 - PEER REVIEW › Section 9-3 - Enrollment in Board-approved peer review program

Current through July 13, 2024
(a) CPA firms
				permitted under
				W.S.
				33-3-118(a) whose accounting
				and auditing practice includes one or more engagements performed under the
				AICPA's Statements on Auditing Standards (SAS), Statements on Standards for
				Accounting and Review Services (SSARS), Statements on Standards for Attestation
				Engagements (SSAEs), or Government Auditing Standards issued by the United
				States Governmental Accountability Office are subject to review under the
				requirements of a practice monitoring program at least once every three and
				one-half (3.5) years.
(i) CPA firms who
				perform accounting and auditing engagements as set forth in paragraph (a) above
				for clients with a home office in Wyoming are subject to review under the
				requirements of a practice monitoring program at least once every three and
				one-half (3.5) years.
(ii) A CPA
				firm is not required to enroll in a Board-approved peer review program if its
				only level of service is performing preparation of financial statements (with
				or without disclaimer reports) under SSARs. If the firm elects to enroll in a
				Board-approved peer review program, it is required to have a peer review that
				includes preparation of financial statements within the scope of the
				review.