Section 3-3 - Reciprocal Certificates CPAs of other states or accountants from foreign countries whose principal place of business is in Wyoming or who do not qualify for practice privileges shall obtain an active Wyoming certificate before furnishing services in Wyoming. All applicants for reciprocal certificates shall document lawful presence in the United States.
(a) Duly qualified persons may be certified under W.S. 33-3-109(o) and W.S. 33-3-116(c) when they submit applications, proof of qualifications, applicable fees, document lawful presence in the United States and other information as follows: - (i) A person holding an active CPA certificate based on passing the examination prior to January 1, 2012 and issued by any state or jurisdiction when the person had completed at least one year of broad based experience set forth in section 2(d) of this chapter meets requirements substantially equivalent to Wyoming's requirements and shall demonstrate applicable certification is in good standing and the person has not been otherwise disciplined for cause.
- (ii) A person holding an active CPA certificate based on passing the examination after January 1, 2012 and issued by any state or jurisdiction when the person had met the requirements specified at W.S. 33-3-116(c) meets requirements substantially equivalent to Wyoming's requirements and shall demonstrate applicable certification is in good standing and the person has not been otherwise disciplined for cause.
- (iii) A person holding an active CPA certificate issued by a state or jurisdiction deemed substantially equivalent to the Uniform Accountancy Act by NASBA National Qualification Appraisal Service meets requirements substantially equivalent to Wyoming's requirements and shall demonstrate applicable certification is in good standing and the person has not been otherwise disciplined for cause.
- (iv) A person holding an inactive or retired CPA certificate in any other state shall either activate the certificate in a substantially equivalent state or submit documents to demonstrate the individual qualifications have been determined by NASBA to be substantially equivalent or shall meet the requirements as set forth in section 2 of this chapter. An applicant meeting the requirements of section 2 shall provide an official transcript showing compliance with the educational requirements imposed by W.S. 33-3-109 and documentation that shows compliance with the CPE requirements to activate a certificate.
- (v) Pursuant to W.S. 33-1-117 and notwithstanding any law or rule to the contrary, military spouses registered in good standing as CPAs in other states deemed to be substantially equivalent may practice under a temporary permit not to exceed one hundred twenty (120) days or until an application for certification in Wyoming has been granted or denied, whichever first occurs.
(b) Foreign Reciprocity. An applicant holding a credential from a foreign country comparable to the CPA certificate is required to meet the qualifications for certificates provided in W.S. W.S. 33-3-109(k). - (i) The board shall waive the examination and issue a certificate to an applicant who has completed an examination comparable to the Uniform CPA Examination administered by a foreign authority evaluated by NASBA's International Qualifications Appraisal Board (IQAB) with requirements determined to be substantially equivalent to the requirements for a CPA whose certificate was issued by a U.S. State Board of Accountancy.
- (A) An applicant shall pass the AICPA International Uniform Certified Public Accountant Qualification Examination (IQEX) with a minimum score of seventy-five (75).
- (B) An applicant shall evidence satisfactory completion of the comparable examination administered by the foreign authority.
- (C) An applicant shall provide certification from an appropriate foreign authority that no designation awarded has expired, been revoked, suspended, or is under investigation and is otherwise in good standing.
- (D) An applicant shall provide certification from the foreign authority that the authority provides similar provisions to Wyoming CPAs to obtain a comparable designation.
- (E) Fees for the application shall be submitted in U.S. funds by money order or a properly encoded draft drawn on a United States bank in U.S. funds.
- (F) An applicant shall document lawful presence in the United States.