(a) Partnerships, corporations, limited liability companies, or sole proprietorships shall register the entity and obtain a permit prior to rendering professional services when: - (i) an office as defined in Chapter 1, Section 2(w) exists and attest services as defined in W. S. 33-3-102(a)(vi) and in subsection (b) of this section are provided;
- (ii) an office as defined in Chapter 1, Section 2(w) exists and the entity or individuals associated with it hold out as CPA(s) in any manner;
- (iii) an office as defined in Chapter 1, Section 2(w) exists, a majority interest in the entity is owned by CPAs, and services as defined in W. S. 33-3-109(c) and Chapter 1, Section 2(dd) and Section 2(e) are provided;
- (iv) the firm does not have an office as defined in Chapter 1, Section 2(w) but performs any audit in accordance with the Statements on Auditing Standards, any examination of prospective financial information in accordance with the Statements on Standards for Attestation Engagements, or any engagement in accordance with the PCAOB auditing standards when these services are performed for a client whose home office is in Wyoming; or
- (v) the firm does not have an office as defined in Chapter 1, Section 2(w), performs any attest services as defined in W. S. 33-3-102(a)(vi)(B) for a client whose home office is in Wyoming and is not required to comply with the AICPA peer review requirements or some state's peer review requirements.
(b) All certificate holders who perform compilation services outside of a permitted firm from a Wyoming office shall register and obtain permits. - (i) a firm that does not have an office as defined in Chapter 1, Section 2(w), but performs compilations for a client whose home office is in Wyoming and is not required to comply with the AICPA peer review requirements or some state's peer review requirements must register with the Board and obtain a permit.
(c) CPA firms required to register shall meet the application requirements as follows: - (i) A corporation must file a copy of the filed articles of incorporation at the time of initial application and any subsequent amendments thereto in accordance with Chapter 1 of the Rules and Regulations.
- (A) The practice of public accounting in Wyoming is permitted in the professional corporation form in compliance with the additional requirements of W.S. W.S. W.S. 17-3-101 through 104 specifically but not limited to the requirement of W.S. W.S. W.S. 17-3-101 that all owners of capital stock be licensed or permitted under Wyoming law and the requirements of W.S. W.S. 17-3-103 with respect to corporate name.
- (ii) A limited liability company must file a filed copy of the articles of organization at the time of initial application and any subsequent amendments thereto in accordance with Chapter 1 of the Rules and Regulations.
(d) An application to register shall be made on forms provided by the Board and upon the affidavit of a designated certificate holder who holds an active Wyoming certificate or qualifies for practice privileges and is responsible for the CPA firm in the State of Wyoming. All notifications required under this act and the Rules and Regulations shall be the responsibility of this designated certificate holder.
(e) Designated certificate holders shall register all Wyoming office locations with the CPA firm registration and provide the following information: - (i) Office address, both physical and mailing, if different;
- (iii) Name of certificate holder providing attest or compilation services at each location.