021-11 Wyo. Code R. § 11-4
(a) Auditors shall be given free and open access, during regular business hours, to any and all books, logs, journals, records or documents of the audited entity which the auditors deem relevant and necessary to the satisfactory completion of the audit and the rendering of a knowledgeable opinion, judgment or recommendation concerning the audited entity. If any book, log, journal, document, record or information relevant and necessary to the audit is kept or maintained electronically, the audited entity shall provide such data or access to such data in electronic form unless some other form is requested by the auditors and mutually agreed to by the audited entity. Auditors shall also be given access to all personnel involved in the production of any records relevant to the audit, for discussion and explanation of the systems and operations which produce the records examined.
(b) The department may subpoena witnesses or documents as necessary for the audit, as authorized by W.S. 9-2-2003(g)(iv) or W.S. W.S. 9-1-506.
(c) If the records and documents defined in the engagement letter are not available to the auditors for commencement of the audit at the agreed time and place, or if additional records determined by the auditors to be necessary for conducting the audit are not made available within such time as the auditors may reasonably allow, the director of the department may apply to the attorney general for an action to obtain the records and for the assessment of costs or such other relief as may be appropriate because of the delay.
021-11 Wyo. Code R. § 11-4