Section 33-3-201 - Accountants; liability; definitions(a) As used in this article, "accountant" means:(i) Any individual holding a certificate as a certified public accountant under W.S. 33-3-109;(ii) Any individual holding a practice privilege under W.S. 33-3-116;(iii) Any certified public accountant firm registered with the state board of certified public accountants under W.S. 33-3-118;(iv) Any firm that is exempt from registration pursuant to W.S. 33-3-118(b)(xiv) or (xv); or(v) Any employee, agent, partner, manager, member, officer or shareholder of any partnership, corporation or any other allowable form of organization registered with the state board of certified public accountants.(b) This section governs any action based on an act, error or omission occurring on or after July 1, 1995 brought against any accountant or firm of accountants practicing in this state by any person claiming to have been injured as a result of financial statements or other information examined, compiled, reviewed, certified, audited or in the course of an engagement to provide other public accountancy services.(c) No action may be brought under this section unless:(i) The plaintiff: (A) Is the issuer, or his successor, of the financial statements or other information examined, compiled, reviewed, certified, audited or otherwise reported or opined on by the defendant; and(B) Engaged the defendant accountant to examine, compile, review, certify, audit or otherwise report or render an opinion on such financial statements or to provide other public accountancy services; or(ii) The defendant accountant or firm: (A) Was aware at the time the engagement was undertaken with the accountant's client that the financial statements or other information were to be made available for use in connection with a specified transaction by the plaintiff and the transaction was specifically identified to the defendant; and(B) Was aware that the plaintiff intended to rely upon such financial statements or other information in connection with the specified transaction.(d) In order to be entitled to the limitation on liability contained in this article, an accountant shall: (i) Identify the purpose of the document and the persons or entities that are entitled to receive and rely upon the financial statement or other information examined, compiled, reviewed, certified, audited or otherwise reported or opined on by the accountant in the document prepared by the accountant; and(ii) Include thereon a statement in a prominent place that advises users of the document that the liability of the accountant to third parties who use the document may be limited pursuant to this article.