Wyoming’s business-friendly environment makes it an ideal state for CPAs. Ranking #1 on the Tax Foundation’s State Business Tax Climate Index and offering business costs 1% below the national average, Wyoming creates abundant opportunities for accounting professionals. The state’s unique combination of no state income tax, thriving mining and agricultural sectors, and growing small business community drives strong demand for qualified CPAs.
According to the U.S. Department of Labor, accounting and auditor positions in Wyoming are projected to grow 10% through 2028, faster than the national average. With 2,580 accountants and auditors currently employed statewide earning competitive salaries, now is an excellent time to pursue your Wyoming CPA license.
This comprehensive guide walks you through the exact requirements and steps to become a licensed CPA in Wyoming, including education requirements, exam details, experience criteria, and ongoing professional obligations.
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Important: Always verify current requirements with the Wyoming Board of Certified Public Accountants, as regulations may change. This guide was last updated in 2025.
Step 1: Meet Wyoming’s CPA Education Requirements (150 Credit Hours)
The Wyoming Board of Certified Public Accountants (WBCPA) requires all CPA candidates to complete specific educational requirements before sitting for the CPA exam. Understanding these requirements early helps you plan your educational path effectively.
Core Education Requirements
To qualify for the Wyoming CPA exam, you must complete:
- Bachelor’s degree or higher from an accredited institution
- 150 total semester hours (225 quarter hours) of college credit
- 24 semester hours of upper-division or graduate-level accounting courses
- 24 semester hours of business courses
Since most bachelor’s degrees consist of 120 semester hours, candidates typically need 30 additional credits. Popular options include earning a master’s degree in accounting, completing a post-baccalaureate certificate, or enrolling in a specialized five-year CPA track program.
Acceptable Accounting Coursework (24 Semester Hours Required)
Your accounting courses must be upper-division or graduate-level and may include:
- Financial Accounting (beyond principles level)
- Cost/Managerial Accounting
- Auditing
- Taxation
- Accounting Information Systems
- Governmental/Not-for-Profit Accounting
- Advanced Accounting Topics
Note: Introductory accounting or principles of accounting courses do NOT count toward the 24-hour requirement.
Acceptable Business Coursework (24 Semester Hours Required)
Business courses can cover various subjects, including:
Accreditation Requirements
The WBCPA recognizes degrees from institutions accredited by:
- Higher Learning Commission (formerly North Central Association)
- New England Commission of Higher Education
- Middle States Commission on Higher Education
- Northwest Commission on Colleges & Universities
- Southern Association of Colleges and Schools
- WASC Senior College and University Commission
- Association to Advance Collegiate Schools of Business (AACSB)
If you earned your degree from a foreign institution, you must have your transcripts evaluated by a WBCPA-approved credential evaluation service.
Wyoming Candidate Eligibility
To qualify as a Wyoming CPA exam candidate, you must:
- Be at least 18 years old
- Meet ONE of these criteria:
- Hold a valid Wyoming driver’s license
- Have a current Wyoming street address (P.O. boxes not accepted)
- Currently work at a Wyoming address
- Be a current University of Wyoming student or recent graduate (within 6 months)
- Be enrolled at a Wyoming community college
Step 2: Pass the Uniform CPA Exam in Wyoming
After meeting the education requirements, you’re eligible to take the Uniform CPA Examination. The exam consists of four sections, each testing different competencies essential for public accounting practice.
CPA Exam Sections and Testing Windows
Wyoming CPA Exam Application Process
- Complete the Application: Access the Wyoming CPA exam application through the WBCPA website
- Submit Required Documents:
- Completed application form
- $110 application fee ($50 for re-examination)
- Proof of identity or Verification of Lawful Presence form
- Official transcripts (sent directly from your institution)
- Mail to:
Wyoming Board of CPAs
2020 Carey, Suite 702
Cheyenne, WY 82002-0610 - Receive Authorization: Upon approval, you’ll receive:
- Authorization to Test (ATT) notification
- Payment coupon from NASBA
- Pay Exam Fees: Current fees per section: $238.15 (subject to change)
- Schedule Your Exam: Through Prometric within 6 months of receiving your Notice to Schedule (NTS)
Exam Preparation Tips
- Most candidates spend 300-400 hours studying for all four sections
- Consider investing in a CPA review course
- Plan to take sections strategically based on your strengths
- Wyoming requires a minimum score of 75 on each section
- You have 18 months to pass all four sections once you pass your first
Testing Locations in Wyoming
While Wyoming doesn’t have a Prometric testing center, candidates can test at nearby locations in:
- Denver, Colorado (approximately 100 miles from Cheyenne)
- Fort Collins, Colorado (approximately 45 miles from Cheyenne)
- Billings, Montana (approximately 210 miles from Sheridan)
Step 3: Gain Required Professional Experience
Wyoming requires one year of qualifying experience under the supervision of a licensed CPA. This experience ensures you can apply theoretical knowledge in practical situations before receiving your license.
Experience Requirements Overview
Qualifying Experience Types
Traditional CPA Experience:
- Public accounting (audit, tax, consulting)
- Corporate accounting and financial reporting
- Government accounting and auditing
- Internal audit functions
- Management accounting and advisory services
Equivalent Experience (requires additional documentation):
- Financial statement preparation and consolidation
- Budget preparation and analysis
- Tax return preparation and planning
- Internal control development and testing
- Financial systems implementation
- Cost accounting and product costing
- Teaching accounting at the college level
Ethics Course Requirement
All Wyoming CPA candidates must complete a professional ethics course from an approved provider:
- Wyoming Society of CPAs – Offers Wyoming-specific ethics content
- AICPA – Professional Ethics: The AICPA’s Comprehensive Course
- Accountants Education Group – Wyoming Ethics for CPAs
The ethics course must be completed before license issuance and covers:
- Wyoming Accountancy Act and Rules
- Professional conduct standards
- Independence requirements
- Ethical decision-making frameworks
Step 4: Apply for Your Wyoming CPA License
Once you’ve passed the CPA exam and gained the required experience, you’re ready to apply for your Wyoming CPA license. Ensure all requirements are met before submitting your application to avoid delays.
License Application Checklist
Before applying, verify you have:
✓ Completed 150 semester hours of education
✓ Passed all four CPA exam sections with scores of 75 or higher
✓ Obtained one year of qualifying experience
✓ Completed approved ethics course
✓ Gathered all required documentation
Application Process
- Complete the Original Certificate Application available on the WBCPA website
- Submit Required Documents:
- Completed application form
- Official transcripts (sent directly from institutions)
- Education and Experience Verification Form
- Ethics course completion certificate
- Application fee: $325
- Experience Documentation:
- Have your supervising CPA complete the verification section
- Include a detailed description of duties performed
- Submit Equivalent Experience Affidavit if applicable
Special Application Scenarios
Transfer Candidates:
If you passed the CPA exam sections in another state, you must demonstrate that you meet Wyoming’s education and experience requirements. Submit exam score transfers through NASBA along with your application.
Reciprocity/Endorsement:
CPAs licensed in other states may qualify for Wyoming licensure through reciprocity if they:
- Hold an active CPA license in good standing
- Meet substantially equivalent requirements
- Have principal place of business in Wyoming (if providing services in-state)
International Candidates:
Chartered accountants from other countries may have the exam requirement waived if they:
- Pass the International Qualification Examination (IQEX) with a score of 75
- Hold an active designation in good standing
- Demonstrate that reciprocal agreements exist
Step 5: Maintain Your License Through Continuing Professional Education
Wyoming CPAs must complete continuing professional education (CPE) to maintain their licenses and stay current with evolving regulations and practices.
CPE Requirements by Renewal Period
CPE Course Categories
Code A Courses (Minimum 2/3 of total hours):
- Accounting and Auditing
- Taxation
- Management Advisory Services
- Financial Planning
- Business Law and Regulatory Ethics
- Specialized Industry Knowledge
- Information Technology
Code B Courses (Maximum 1/3 of total hours):
- Behavioral Ethics
- Communication Skills
- Personal Development
- Human Resources
- Other professional competence areas
CPE Documentation and Compliance
- Retain CPE documentation for a minimum of 4 years
- Wyoming ethics course is required every 3 years from approved providers
- Non-resident Wyoming CPAs must meet home state CPE requirements, plus Wyoming ethics
- Report CPE completion with license renewal
For CPE questions, contact the Wyoming Board of CPAs:
Phone: (307) 777-7551
Email: [email protected]
Wyoming CPA Salary Information
CPAs in Wyoming earn competitive salaries that reflect the state’s business-friendly environment and growing demand for accounting professionals. Here’s the current salary data for accountants and auditors across Wyoming:
Statewide Salary Statistics
Salary by Major Wyoming Cities
Factors Affecting CPA Salaries in Wyoming
- Industry Specialization: CPAs in mining and energy sectors often earn premium salaries
- Experience Level: Entry-level CPAs typically start 15-20% below median
- Firm Size: Big Four firms and large regional firms offer higher compensation packages
- Additional Certifications: Credentials like CFP or CMA can increase earning potential
- Location: Urban areas like Cheyenne and Casper offer more opportunities but vary in compensation
Career Progression and Salary Growth
Typical CPA career progression in Wyoming:
- Staff Accountant (0-2 years): $45,000-$55,000
- Senior Accountant (3-5 years): $60,000-$75,000
- Manager (5-8 years): $80,000-$100,000
- Senior Manager (8-12 years): $95,000-$120,000
- Partner/Director (12+ years): $120,000+
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions About Becoming a CPA in Wyoming
How long does it take to become a CPA in Wyoming?
The typical timeline is 5-6 years: 4 years for a bachelor’s degree, 1-2 years for additional education to reach 150 credits, plus 1 year of required experience. The CPA exam typically takes 6-18 months to complete.
Can I start taking the CPA exam before completing 150 credit hours?
Yes, Wyoming allows candidates to sit for the CPA exam after completing a bachelor’s degree (120 credits), but you must complete all 150 credits before receiving your license.
What’s the pass rate for the CPA exam in Wyoming?
Pass rates vary by section and testing window, but nationally average around 45-60% for first-time test takers. Wyoming candidates typically perform at or above national averages.
Do I need to live in Wyoming to get a Wyoming CPA license?
You must meet one of the Wyoming candidate criteria (driver’s license, address, employment, or education), but you can maintain your license as a non-resident after licensure.
How much does it cost to become a CPA in Wyoming?
Total costs typically range from $3,000-$5,000, including: application fees ($110), exam fees (~$950), study materials ($2,000-$3,000), ethics course ($150-$200), and initial license fee ($325).
Can I transfer my CPA license to Wyoming from another state?
Yes, Wyoming offers reciprocity for CPAs licensed in states with substantially equivalent requirements. You’ll need to demonstrate good standing and meet Wyoming’s specific requirements.
What are the best CPA review courses for Wyoming candidates?
Popular options include Becker, Wiley CPAexcel, Roger CPA Review, and Gleim. Many offer online formats ideal for Wyoming’s rural areas. Compare features and pass rates when choosing.
How often do I need to renew my Wyoming CPA license?
Wyoming CPA licenses are renewed annually. The renewal fee is $110, and you must report CPE compliance according to your renewal cycle.
Next Steps: Start Your Wyoming CPA Journey
Becoming a CPA in Wyoming opens doors to rewarding career opportunities in a business-friendly state with no personal income tax and a growing economy. Whether you’re drawn to public accounting, corporate finance, or entrepreneurship, your CPA license provides the foundation for success.
Immediate Action Items:
- Evaluate Your Education: Review your transcripts against Wyoming’s requirements
- Research Programs: Explore accredited accounting programs to complete your 150 credits
- Connect Locally: Join the Wyoming Society of CPAs as a student member
- Plan Your Timeline: Create a realistic schedule for education, exam, and experience
Additional Resources
Wyoming Board of Certified Public Accountants
2020 Carey, Suite 702
Cheyenne, WY 82002-0610
Phone: (307) 777-7551
Email: [email protected]
Website: cpa.wyo.gov
Professional Organizations:
- Wyoming Society of Certified Public Accountants (WSCPA)
- American Institute of CPAs (AICPA)
- Wyoming Association of Public Accountants
Stay informed about changes to CPA requirements by regularly checking the WBCPA website and maintaining contact with Wyoming’s accounting community. Your journey to becoming a Wyoming CPA starts with taking the first step today.
