Wyoming

Wyoming Board of Certified Public Accountants
sites.google.com/a/wyo.gov/wyoming-cpa/

150 semester hours of postsecondary education from an accredited institution, including a bachelor's degree or higher with 24 semester hours of upper-level accounting coursework (financial accounting, auditing, taxation, managerial/cost accounting) and 24 semester hours of business coursework (W.S. 33-3-109). CARE did not confirm a separate, lower credit-hour threshold to merely sit for the Exam distinct from the 150-hour licensure figure — confirm current sit-eligibility rules directly with the Board.

1 year of qualifying experience, defined by Board rule (Chapter 3) as a minimum of 2,000 working hours, in auditing, attestation, taxation, cost/financial accounting, or consulting, verified by an active CPA. Equivalent experience under non-CPA supervision is possible but requires Board review of sample work product.

Wyoming requires completion of the AICPA's 9-hour 'Professional Ethics: AICPA's Comprehensive Course' with a certificate of completion for original-certificate licensure.

Not yet confirmed by CARE for this jurisdiction — check with the board.

The original-certificate application fee is $225 (as of this review). Wyoming's Board now appears to operate its public-facing site at cpaboard.wyo.gov rather than the sites.google.com/a/wyo.gov address on file — confirm the current URL before directing candidates there. No 120-hour alternative pathway was found in this research pass.

https://cpaboard.wyo.gov/individuals/certificate-application-information/original-certificate — accessed 2026-09-30