Wyoming CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Wyoming requires 120 hours of CPE per rolling three-year cycle ending December 31, with strict content requirements. At least 66% of total hours (80 hours) must be in technical learning categories, and 4 hours must come from a Board-approved ethics course that includes a Wyoming statutes and rules component. First-time permit holders must complete the ethics course within six months of receiving their initial permit.
The most notable restriction in Wyoming is the 12-hour cap on independent study per renewal period — one of the lowest in the nation. This means the vast majority of CPE must come from group programs, live courses, or other structured formats. Instruction credit is generous at 3 times presentation time but capped at 50% (60 hours) with no credit for repeat presentations.
Nano learning is limited to 10 credits per calendar year (fifty 10-minute programs) and must come from NASBA registry sponsors only. Published materials credit is capped at 25% (30 hours). Non-residents may use their home state's CPE if it includes equivalent four-hour ethics coverage.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics (Wyoming CPA Act) | 4 | Every renewal | Must be a board-approved course including Wyoming statutes and rules element. First renewal: must be completed within six months of initial permit. |
| Technical Subjects | 80 | Every renewal | At least 66% (80 of 120 credits) must be in technical learning categories. |
First Renewal vs. Standard Renewal
Exemptions
- Non-Resident Reciprocity — Non-residents may satisfy requirements through their principal office's state if it has equivalent four-hour ethics coverage.If principal state does not have equivalent ethics requirement, Wyoming requirements apply
How You Can Complete Your CE
Provider Requirements
Wyoming accepts CPE credits for programs offered by National Registry (NASBA) sponsors. Nano learning must be from registry sponsors only.
Tips for Wyoming CPAs
- Independent study is capped at just 12 hours — plan to complete the vast majority of your 120 hours through group or live programs.
- First-time permit holders must complete the 4-hour Board-approved ethics course within 6 months of initial licensure. Do not delay this.
- The 66% technical subject requirement means only 40 of your 120 hours can be non-technical. Plan your course mix accordingly.
- Nano learning is capped at 10 credits per year and must come from NASBA registry sponsors only.