120 hours

• CPA Ethics: 4 hours of state board approved ethics CPE
• Code A Subjects: Minimum of 80 CPE hours must be in Accounting and Auditing, Business Law, Economics, Finance (Financial Planning), Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, Taxes

While all courses may be Code A, Code B Subjects are non-technical courses topics that may also be used to meet the remainder of the CPE credit. These topics include: Behavioral Ethics, Business Management & Organization, Communications and Marketing, Computer Software & Applications, Personal Development, Personnel/Human Resources, or Production.

1/1 to 12/31 over a rolling three-year period

Courses may not be taken for credit more than once in a 3-year rolling license term

• Instruction: Maximum 60 hours
• Nano Learning: Maximum 10 hours
• Published Materials: Maximum 30 hours
• Independent Study (not Self-Study): Maximum 12 hours

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

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 1st 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. 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.

Renew online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase.

WebCE does not report CPE course completions to the Wyoming Board of Public Accountants.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 4 years following the completion of each reporting activity.

A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license of the state in which the individual's principal office is located. The principal place of business must have a 4-hour ethics requirement. The ethics course in the state of principal place of business must also cover state specific statues and rules. If the state of the principal place of business has no CPE requirements for renewal of a license or lacks the necessary ethics requirement, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state.

The Board may exempt a licensee from continuing education requirements for the following reasons:

• Inactive and Retired certificate holders
• Individual Hardship
• Other good cause

In order to receive and exemption from CPE, a qualifying individual must submit a written request for an exemption to the Board.