Wyoming CPA CPE Requirements 2026: 120 Credits in Three Years

Wyoming CPAs must complete 120 CPE credits in the three full calendar years before the renewal year, at least two thirds of them in technical fields, and Wyoming-resident practitioners must take a four-credit Board-approved regulatory and professional ethics course once every three years. Certificates expire on December 31, and the renewal period for 2027 runs from October 1 to December 31, 2026. This guide follows Chapter 5 of the Board of Certified Public Accountants rules, effective July 15, 2020, which is still the current version. For a comparison across states see our CPA CPE requirements guide.

Wyoming CPE requirements at a glance

How the three-year count works

Wyoming certificates renew every December 31, and the CPE count is measured over the three full calendar years before the renewal year. For the 2027 renewal that means calendar years 2024, 2025 and 2026, which is our reading of the rule definition of the renewal year rather than a sentence in the rule. A new certificate holder reports nothing at the first renewal and 60 credits for the two calendar years before the second renewal, and from the third renewal the full 120 applies. The rule has no annual minimum, and credits count in the calendar year the course is completed.

The Wyoming ethics course

Certificate holders whose principal place of business is in Wyoming must complete four credits in regulatory and professional ethics approved by the Board once every three years, and all four credits must be completed in the same calendar year. The course includes a Wyoming statutes and rules element with other topics such as ethical reasoning, and it requires a passing score of 80 percent unless it is a group program. New certificate holders must complete the course within six months of the initial certificate. The Board lists approved providers on its ethics page, and general ethics does not satisfy the rule. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Technical and non-technical hours

At least 66 percent of the credits, which is 80 of 120 or 40 of 60, must be in technical fields. The rule lists them as accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics and taxes. The rest can be behavioral ethics, business management, communications and marketing, computer software, personal development, personnel and human resources, and production.

How credit is counted

One 50-minute period equals one credit, rounded down to the nearest half credit. College courses count 15 credits per semester hour and 10 per quarter hour, but courses for the initial degree that qualified you for the exam do not count. Nano-learning is limited to 10 credits in a calendar year, which is 50 ten-minute programs, and must come from sponsors on the NASBA Learning Registry. Teaching earns presentation time plus two credits of preparation per hour and is capped at 60 credits in three years. Authoring is capped at 30 credits, and independent study at 12 credits per renewal period. Our overview of how CPE credits are counted compares counting rules across states.

Extensions

An extension of 90 days is available at renewal for a $150 processing fee, and CPE taken in the extension counts toward the earlier year. Anything longer must be requested in writing by March 1 with good cause. A holder who does not finish by the extended date must complete the shortage, or no more than 16 credits, within 30 days, and those credits do not count toward any future requirement. Anyone granted an extension is audited.

Reactivation, inactive and retired status

Inactive and retired holders are exempt from CPE until they return. To activate, the Board page asks for 120 credits in the three years before activation, including the Wyoming ethics course, though the rule itself says only that the holder must show compliance. Within 120 days of expiration an applicant can renew by completing the shortage and paying the $150 extension fee. Reinstating a revoked or suspended certificate is a separate process with a hearing and a $1,000 fee.

Renewal and fees

Active and inactive certificates expire on December 31. The Board sends renewal notices by email around October 1, and you renew online with a list of the courses you completed or plan to complete that year and your certificates. The fee schedule in Chapter 1 shows $190 for an active renewal, $80 for inactive and $50 once for retired status. Check your own dashboard for the date your ethics course is due.

Sponsors and records

A qualifying program is a formal program of learning with third-party verification of attendance, and sponsors must follow the NASBA and AICPA Statement on Standards for CPE Programs. The rule does not require a registry sponsor except for nano-learning. Our explainer on what NASBA does describes the registry. Keep evidence for four years after the course, showing your name, the sponsor, title, dates and credits. The Board tests compliance by audit of up to 20 percent of holders, and a deficiency must be remedied within 90 days of formal notice.

Planning your hours

Count calendar years 2024 to 2026 now and check you have 120 credits with at least 80 technical. If your principal place of business is in Wyoming, check the date your four-credit ethics course falls due on your dashboard. For a comparison across states see our CPA CPE requirements guide.

What we could not confirm

We read the Chapter 5 text from both the Secretary of State rules database and the Board copy, and they match. The three-year dates for the current period are inferred from the rule definition and the Board home page. The Board audit page and renewal instruction files are out of date, and the rule has cross-reference errors in sections 3, 6 and 9. The Board agenda for August 27, 2026 lists an item on ethics course and sponsor approval, and we do not know the outcome. A draft bill on CPA qualifications for the 2027 session appears to cover licensure and not CPE, but we could not read it.

Frequently asked questions

How many CPE credits do Wyoming CPAs need?

120 credits in the three full calendar years before the renewal year.

Does Wyoming require an ethics course?

Yes, for Wyoming-based holders: four Board-approved credits once every three years, all in the same calendar year.

When do Wyoming certificates expire?

On December 31 each year.

Is there an annual minimum in Wyoming?

The rule does not state one.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Wyoming Board of Certified Public Accountants Chapter 5 (rules.wyo.gov, effective July 15, 2020), Wyoming Statutes 33-3-101 and following, and Board pages (cpaboard.wyo.gov), checked October 2026.