061-7 Wyo. Code R. § 7-21

Current through April 27, 2019
Section 7-21 - Findings

(a) Revocations and Suspensions:

  • (i) Upon conclusion of a hearing or after a written decision has been entered by the hearing panel, the Board shall communicate the information to the following parties or locations as applicable:
    • (A) Original Complainant;
    • (B) Internal Revenue Service;
    • (C) Wyoming State Department of Audit;
    • (D) Applicable national disciplinary information system;
    • (E) Wyoming Society of CPAs;
    • (F) American Institute of Certified Public Accountants;
    • (G) Foreign Licensing Authority;
    • (H) Recipients of the Board newsletter;
    • (I) The Wyoming Board's Web site;
    • (J) Cognizant Federal Agencies;
    • (K) The Public Company Accounting Oversight Board;
    • (L) Local and regional Wyoming newspapers; and
    • (M) Any other state Board of Accountancy as applicable.

(b) Consent Agreements, Settlements, Other:

  • (i) Results of consent agreements, settlements, and other final decisions entered by the Board shall become a part of the public record pursuant to the content and terms of the agreement. Unless otherwise provided in the agreement or directed by the Board, these results shall be reported as in subsection (a)(i) of this section.
  • (ii) Settlement agreements or other final decisions entered by the Board which involve a practice restriction shall be reported as in (a)(i) above.

(c) Record:

  • (i) Unless otherwise provided in this section, a copy of the Board's final decision filed as a result of formal proceedings heard or settled by the Board, shall be placed in the public file and acted upon pursuant to the Board's legal retention schedules.
  • (ii) Investigation records are not public pursuant to W. S. 16-4-203(a)(ii) and W. S. 16-4-203(b)(i). The custodian shall deny requests for the right of inspection of investigative records. Any person denied the right to inspect may apply to the district court pursuant to W. S. 16-4-203(f). The investigative file shall be retained in a private file in accordance with the Board's legal retention schedules. The Board may share investigative records with other law enforcement agencies including other state accountancy boards.
  • (iii) Advisory letters and dismissal notices issued prior to hearing are not public information and shall be retained in a private file in accordance with the Board's legal retention schedules.

061-7 Wyo. Code R. § 7-21