061-4 Wyo. Code R. § 4-3

Current through April 27, 2019
Section 4-3 - Non-certificate Holders

CPA firms whose ownership includes non-certificate holders shall provide a listing of the names of all certificate and non-certificate holder owners at initial registration. This listing 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).

061-4 Wyo. Code R. § 4-3