061-3 Wyo. Code R. § 3-5

Current through April 27, 2019

Section 3-5 - Retired Status

(a) The Board may waive the requirement that holders maintain active or inactive status and allow a holder to retire the certificate and continue to assume or use the title "Certified Public Accountant, Retired" or "CPA, Retired" if:

(i) The holder is not actively engaged in the practice of public accounting in Wyoming as defined in W.S. 33-3-109(c);

(ii) The assumption or use of the designation is not incident to the practice of public accounting as defined in W.S. 33-3-109(c);

(iii) The certificate has not been revoked or suspended by any jurisdiction for any reason except non-payment of fees; and

(iv) The certificate holder has reached age 65 or is disabled.

(b) A retired certificate holder who has previously held active or inactive status may activate the certificate by providing:

(i) An application in a form provided by the board;

(ii) Documentation of compliance with CPE requirements set forth in chapter 5 of the rules;

(iii) Payment of active status fees; and

(iv) Documentation of lawful presence in the United States.

(c) A holder who maintains the certificate on retired status and begins to provide services as defined in W.S. 33-3-109(c) in Wyoming shall submit a complete application to activate the certificate as set forth in subsection (b) above prior to providing accounting services in Wyoming.

(d) Nothing in this section shall prohibit a retired CPA from offering uncompensated accounting services that could be performed by a non-CPA.

061-3 Wyo. Code R. § 3-5

Amended, Eff. 3/20/2018.