061-3 Wyo. Code R. § 3-6

Current through April 27, 2019
Section 3-6 - Renewal

(a) All active and inactive certificates expire December 31 each year. Renewal notifications shall be provided to all certificate holders by mail or e-mail no later than October 1 each year. Renewal applicants shall provide all information required by the board. Incomplete paper renewal applications may be returned to the applicant.

(b) Active Status: Renewal applications shall be postmarked or received by the board's office no later than November 1 each year and shall include the following:

  • (i) Resident certificate holders shall comply with Wyoming's CPE requirements by providing a list of courses completed or proposed to be completed during the current calendar year with the certificate renewal application.
  • (ii) Designated certificate holders as defined in chapter 1, section 2(l) of the rules who provide services in a Wyoming office must submit the application to renew the CPA firm permit in conjunction with the individual certificate renewal application.
  • (iii) Applicable fees set forth in chapter 1, section 12 shall be included with the certificate renewal application.

(c) Inactive Status: Certificate holders who maintain an inactive certificate shall annually renew the certificate by complying with the provisions of section 4 of this chapter no later than December 31 each year.

  • (i) Inactive certificate holders who submit renewal applications postmarked after December 31 or who attempt to renew an expired inactive certificate shall pay the annual inactive fee plus the late and notice fees set forth in chapter 1, section 12 of the rules.

(d) Individual certificate holders shall be responsible for the truth and accuracy of all renewal information submitted regardless of the application method.

(e) Expired or Surrendered Certificates.

  • (i) Expired or surrendered certificates may be restored upon application, payment of fees set forth in chapter 1, section 12 of the rules, and compliance with other requirements imposed on such certificate holders including but not limited to CPE requirements.

(f) On-line Renewal: Certificate holders may renew active or inactive status certificates electronically by certifying compliance with all applicable requirements.

061-3 Wyo. Code R. § 3-6

Amended, Eff. 3/20/2018.