061-9 Wyo. Code R. § 9-6
Registrants or CPA firms that provide services as defined in Section l(a)(i) of this chapter must comply with peer review requirements as follows:
(a) AlCPA members and other registrants or CPA firms whose principle place of business requires them to comply with peer review shall comply with the requirements imposed by the AICPA, PCAOB, other Board approved administering entities, md'or the applicable state law and are not required to submit reports to the Wyoming Board as set forth in Section 4 of this Chapter.
(b) Non AICPA member registrants or CPA firms whose principle place of business is in a state that does not require peer review as a regulatory requirement or other registrants or CPA firms who are not required to comply with peer review in their principal places of busmess shall submit reports to the Wyoming Board as set forth in Section 4 of this Chapter.
(c) Any registrant or CPA firm not required to submit reports to the Wyoming Board shall maintain records of participation in a qualified peer review organization and shall provide copies of such records upon the Board's written request for good cause.
061-9 Wyo. Code R. § 9-6