021-8 Wyo. Code R. § 8-4
As used in these rules:
"AICPA" means the American Institute of Certified Public Accountants;
"Audit" means an examination performed under the requirements of state statutes, Government Auditing Standards or standards established by the AICPA;
"CPA" means a certified public accountant licensed or authorized to practice in the State of Wyoming;
"Department" means the department of audit;
"Director" means the director of the department of audit;
"Government Auditing Standards"means the standards promulgated by the Comptroller General, United States Government Accountability Office;
"Governmental entity" means any state agency, University of Wyoming or any other local government; "Local Government" means cities and towns, counties, school districts, joint powers boards, public entities, community college districts, special districts and their governing bodies, all political subdivisions of the state, and their agencies, instrumentalities and institutions.
"Review" means an examination performed in accordance with theStatements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.
021-8 Wyo. Code R. § 8-4