061-5 Wyo. Code R. § 5-1
(a) A program qualifies as acceptable continuing education if it is a formal program of learning which contributes directly to the professional competence of a certificate holder in the practice of accounting or is directly related to the holder's field of business and verification of attendance or completion can be provided by a third party.
(b) A program contributes to professional competence if it maintains or improves the certificate holder's current professional knowledge. Selection of the appropriate courses will be at the discretion of the certificate holder and may be selected from any of the following fields of study:
(c) Programs must be conducted in compliance with the Program Requirements and Program Standards as outlined in Section 3 of this Chapter. If called upon to do so by the Board, certificate holders must be prepared to demonstrate that providers/sponsors have complied with the Program Standards.
(d) Certificate holders are required to comply with the CPE requirements in the three (3) fall calendar years immediately preceding the renewal year as set forth below:
| Rolling CPE Requirements | |||
| Renewal Year | First Calendar Year | Second Calendar Year | Third Calendar Year |
| First Renewal | 0 | ||
| Second Renewal | 60 credits in this two year period | ||
| Thereafter | 120 credits in this three year period | ||
- i. With the exception of the requirement stipulated in sub-section (iv)(A) below, certificate holders renewing the initial active certificate are excepted fi-om the continuing professional education reporting requirements;
- ii. To renew an active certificate for the second time, one must complete 60 credits in the two calendar years immediately preceding the renewal year;
- iii. To renew an active certificate thereafter, one must complete 120 credits in the three calendar years immediately preceding the renewal year.
- iv. All certificate holders who maintain their principal place of business in Wyoming are required to complete, as scheduled by the Board, and at least once every three year continuing education period, four credits of continuing education in ethics as approved by the Board. Credits may be earned at separate courses but all four credits must be completed in the same calendar year. To qualify for credit, the course must include a Wyoming statutes and rules element and other topics such as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies with a passing score of 80% unless satisfaction of the requirement is through participation in a group program.
- (A) Holders who obtain initial certificates shall complete an approved regulatory ethics course as set forth in Section 1(d)(iv) of this chapter within six (6) months (month-end of date of initial certificate) of obtaining the initial certificate and every three year renewal period thereafter.
- (v) If a reported/'plamied course as of the date of processing an online certificate renewal application is not completed by December 31st, an amended program attendance record must be submitted to the Board's office reflecting the change.
(e) The continuing professional education requirement of a non-resident certificate holder not using practice privileges is considered to be met if the individual meets the continuing education requirement for renewal of a certificate, permit, or license in the state in which the individual's principal office is located. These individuals must, during the applicable renewal period imposed by the state where the principal office is located, complete four credits of continuing education in ethics covering state specific statutes and rules and such topics as ethical reasoning or standards of professional conduct including those of other applicable regulatory bodies. The non-resident must certify that the continuing professional education requirement has been met in another state. If there is no continuing education requirement in the non-resident's principal place of business or the individual is not licensed in his principal place of business, the individual must comply with the requirements as though he was a resident of Wyoming. Nonresidents are subject to the audit provisions of this Chapter. The Board may verify the continuing professional education status of a non-resident.
(f) Certificate holders should obtain an appropriate mix of group and individual courses that meet their individual needs.
(g) Inactive and Retired certificate holders are excepted from the contmuing education requirements until such a time as they enter or re-enter practice under the provisions of the Act and the Rules and Regulations.
(h) The Board may suspend, relax, or grant exceptions to the continuing education requirements for instances of individual hardship or other good cause shown.
061-5 Wyo. Code R. § 5-1