How many CPE hours do Wyoming CPAs need?
120 hours over a rolling three-year calendar period.
At least 66% of those hours — 80 of the 120 — must be in technical learning categories, and 4 must be Board-approved ethics.
State license Info
Wyoming
Wyoming Board of Certified Public Accountants
Wyoming CPA CPE Requirements
Reviewed August 2026Wyoming CPAs must complete 120 hours of continuing professional education over a rolling three-year period, of which at least 66% — 80 hours — must be in technical learning categories. Four hours must be a Board-approved ethics course covering regulatory and professional ethics; general ethics does not satisfy it. Licenses renew annually on December 31.
New resident certificate holders face a separate deadline: a four-hour Board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations, due within six months of the date of the initial permit.
How the 120 hours break down
One square equals one CPE hour across the rolling three-year period.
4 hrs — Board-approved regulatory and professional ethics
76 hrs — Further technical (Code A), to an 80-hour floor
40 hrs — Non-technical (Code B) ceiling
12 hrs — Maximum independent study in any renewal period
Wyoming CPE at a Glance
| Total CPE hours | 120 hours over a rolling three-year calendar period |
|---|---|
| Reporting period | January 1 to December 31 over a rolling three-year period. At every annual renewal the CPA must be able to show completion of 120 hours over the past three years ending December 31. |
| License renewal | December 31, annually. CPE must be completed by December 31 annually. |
| Technical minimum | At least 66% — 80 of the 120 hours — in technical learning categories (Code A subjects) |
| Technical fields | Accounting, auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, and taxes |
| Non-technical maximum | 40 hours in the three-year period (Code B subjects) |
| Ethics requirement | 4 CPE credits every three years, in a course approved by the Board of Accountancy. General ethics does not fulfil this — the course must cover regulatory and professional ethics. |
| First permit ethics | A four-hour Board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations, within six months of the date of the initial permit, and a four-hour approved course every three years thereafter |
| Independent study | Accepted under a qualified sponsor or provider who has met the applicable program standards. Limited to 12 hours in any renewal period. |
| Self-study | Self-study credits are not limited |
| Nano learning | Maximum 10 full CPE credits — up to fifty 10-minute nano learning programs — within one calendar year |
| Instruction cap | 50%, or 60 hours, with no repetitions |
| Published materials cap | 25%, or 30 hours, provided a copy of the publication is available |
| Excluded | Courses taken to obtain the initial baccalaureate degree do not count toward the CPE requirement |
| Partial credit | Half credits are accepted after the first hour of CPE. Credit is earned in 50-minute hours. |
| Non-residents | A non-resident licensee meets the requirement by meeting the CPE requirements of the state where their principal office is located — but that state must have a 4-hour ethics requirement, and its ethics course must also cover state-specific statutes and rules |
Most common mistake
Using a general ethics course. Wyoming will not accept it. The four hours must be a Board-approved course covering regulatory and professional ethics, and the Board publishes a list of approved ethics providers. Check that list before booking, not after.
Wyoming Ethics, Board-Approved Only
Board-Approved Providers Only
Professional Ethics for Wyoming CPAs
Covers the four-hour Board-approved ethics requirement due every three years, and the same four-hour course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations required of new resident certificate holders within six months of initial permit.
- 4 CPE credits · Regulatory and professional ethics
- Must be approved by the Wyoming Board of Accountancy
- Counts toward the 80-hour technical minimum
$38.954 CPE Credits View Course
NASBA Registry ID
#111907
Approved List
Visit the Board's website for a listing of approved ethics providers before booking
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Rolling Calendar
Wyoming renews annually but measures the requirement across three calendar years ending December 31.
- January 1
Calendar CPE year opens
CPE is tracked on a calendar-year basis with the total calculated over a rolling three-year period.
- Within 3 years
120 hours, 80 technical, 4 Board-approved ethics
At every annual renewal you must be able to show 120 hours over the past three years ending December 31.
- Watch the caps
40 non-technical, 60 instruction, 30 authorship, 12 independent study
Nano learning is separately limited to 10 full credits within one calendar year.
- December 31
CPE completed and license renewed, annually
Both fall on the same date.
- New licensees
Six months from initial permit
New resident certificate holders must complete the four-hour approved course on the Wyoming CPA Act and Rules and Regulations within six months of the date of the initial permit.
The non-resident condition worth reading twice
Wyoming's reciprocity provision is narrower than most states', because it attaches two conditions to the home state's rules.
- A non-resident licensee seeking renewal in Wyoming meets the CPE requirement by meeting the requirements for renewal of the state in which the individual's principal office is located.
- Condition one: the principal place of business state must have a four-hour ethics requirement.
- Condition two: the ethics course in that state must also cover state-specific statutes and rules.
- If your home state has no ethics requirement, or has one that does not include state-specific content, the reciprocity route may not be available to you.
- Wyoming accepts CPE credits for programs offered by National Registry sponsors generally.
Wyoming CPE Questions Answered
What is the Wyoming CPA CPE reporting period?
January 1 to December 31 over a rolling three-year period.
At every annual renewal the CPA must be able to show completion of 120 hours over the past three years ending December 31.
When do Wyoming CPAs renew their license?
Annually, on December 31, with CPE completed by the same date.
Licenses renew every year even though the CPE total is measured across three.
How many technical hours does Wyoming require?
At least 66% of the requirement — 80 of the 120 hours — in technical learning categories.
Technical fields include accounting, auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, and taxes. No more than 40 hours may be non-technical.
Does a general ethics course satisfy Wyoming's requirement?
No. General ethics does not fulfil the Wyoming ethics requirement.
You must complete a regulatory and professional ethics course approved by the Board of Accountancy. The Board publishes a listing of approved ethics providers on its website.
What ethics course do new Wyoming licensees need?
A four-hour Board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations, within six months of the date of the initial permit.
A four-hour approved course is then required every three years thereafter.
Does Wyoming limit independent study?
Yes. Independent study is limited to 12 hours in any renewal period.
It is accepted only under a qualified sponsor or provider who has met the applicable program standards. Self-study credits, by contrast, are not limited.
Does Wyoming accept nano learning?
Yes, up to a maximum of 10 full CPE credits within one calendar year.
That equates to a maximum of fifty 10-minute nano learning programs.
What are the Wyoming caps on teaching and writing?
The maximum credit for instructors is 50%, or 60 hours, with no repetitions.
The maximum credit for articles and books is 25%, or 30 hours, provided a copy of the publication is available.
Do degree courses count toward Wyoming CPE?
No. Courses taken to obtain the initial baccalaureate degree will not count toward meeting CPE requirements.
Other qualifying coursework may count subject to the standard rules.
How is partial CPE credit handled in Wyoming?
Half credits are accepted after the first hour of CPE.
CPE is earned in 50-minute credit hours through qualifying programs, including live webinars, which most boards accept as group internet-based learning.
Are non-resident Wyoming licensees exempt?
A non-resident licensee meets Wyoming's requirement by meeting the CPE requirements of the state in which their principal office is located — but with two conditions.
The principal place of business state must have a four-hour ethics requirement, and that state's ethics course must also cover state-specific statutes and rules.
Which CPE sponsors does Wyoming accept?
Wyoming accepts CPE credits for programs offered by National Registry sponsors.
The ethics requirement is the exception: that course must come from a provider on the Board's approved ethics list.
Wyoming Board of Certified Public Accountants contact information
| Agency | Wyoming Board of Certified Public Accountants |
|---|---|
| Website | Wyoming Board of Certified Public Accountants |
| Approved ethics providers | Listed on the Board's website — confirm your course appears there before booking |
| Note | Confirm the Board's current mailing address and phone number directly, as contact details for this Board have changed in recent years |
Sources
- Wyoming Board of Certified Public Accountants Rules and Regulations, continuing professional education
- Wyoming Statutes Title 33, Chapter 3, Certified Public Accountants
- NASBA Registry — Wyoming CPE requirements summary
This page summarizes Wyoming CPE rules for general informational purposes and is reviewed against NASBA's published summary and Board guidance. The Board's approved ethics provider list changes, and Board contact details should be confirmed directly. Rules change. Confirm your specific obligations with the Wyoming Board of Certified Public Accountants before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 4:04:00 PM
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