Definitions:
Program Sponsor/Provider: The organization or individual responsible for
setting learning objectives, creating the program materials to achieve such
objectives, offering a program to participants and maintaining the
documentation which demonstrates compliance with the Program Standards.
Group Course: An educational program designed to permit a participant to
learn a given subject through interaction with an instructor and other
participants.
Individual Course: An educational program designed to permit an individual to
learn a given subject without interaction with others.
Independent Study: An educational program designed to permit an individual to
learn a given subject under a learning contract with a qualified
provider/sponsor. The learning contract must set forth the
anticipated inputs and outcomes as well as the number of credits to be
recommended at the conclusion of the program.
Credit : One fifty (50) minute period of time spent in the learning
process. One-half credits - 25 minute period of time. One-half credits
are permitted after the first credit has been earned. Total
credits will be determined based on the sum of segments with credits rounded
down to the nearest half credit when the total is not divisible by 50 (180
minutes = 3.5 credits).
Course Requirements:
66% of the total renewal requirement must be met by completing Code A
courses; basically accounting related courses or coursed directly related to a holder's field of business. The balance
can be earned in Code B courses ( personal develpment, human resources, behaviorial, etc.)
General Requirements:
All holders are allowed to select the appropriate
courses to meet their individual needs. Courses must be conducted in
compliance with the Program Requirements and Program Standards as outlined in
the regulations .
A program must be formal and promote
professional competence in the practice of accounting. If called
upon to do so by the Board, holders must be prepared to demonstrate
that providers/sponsors have complied with the Program Standards.
All holders must retain both an outline or
program for each course and evidence of attendance or completion of each
course. Documentation - see sample must be
retained for a period of four (4) years after the completion of the
course. Failure to provide the required documentation of
completion of a course will result in the disqualification of the course.
Refer to Chapter 5, Section 5
for examples of acceptable documentation.
Resident holders must report courses completed
during the current calendar year on the Program Attendance
Record
on the
reverse of the renewal application (if you renew on-line you do not have to complete the
program attendance recored). Non-residents are not required to
report courses, they are expected to comply with the CPE requirements in
their state of residence. If a holder resides in a state that does
not impose a CPE is requirement, the holder must report hours as
though he/she were a Wyoming resident.
Re-entry:
If an individual has been excepted from the CPE
requirements, prior to re-entering practice an individual
must make appropriate application and show compliance with the continuing
education requirements. The Board may waive the requirement to
complete requirements in a given calendar year period and consider a combination
of 120 hours completed within a three year period other than calendar
years. All re-entry applicants must complete the Statutes and Rules Course (see below) prior to re-entry.
Audit:
On an annual basis, the Board will determine the audit sample
size. Individuals will be selected for audit by random
sample. Non-resident holders are subject to the audit and will
be required to show that they have complied with the requirements in their state
of residence.
Wyoming Ethics:
All resident active certificate holders must complete four credits in ethics CPE every three years.
Please see the links page for currently approved courses. All residents must submit certificates of completion
issued by the course provider to the Board office. These may be submitted any time after the course is completed
but before it is due.
When is the Ethics Course Due?
New resident certificate holders must complete an approved course within 6 months of the date of the certificate and every three
years thereafter. Non-residents will be required to show they have completed a course in the applicable renewal period
if selected for audit. Non-residents may meet this requirement if they complete any state's ethics course if that course
includes a law and rules element.
Sponsor/Provider Information:
The Board frequently receives inquiries from continuing education vendors or
others who provide educational seminars. Other than the portion of the ethic courses referenced above which covers Wyoming law and rules which must
be approved by the Board, the Board does not
involve itself in approval or disapproval of individual courses or course
sponsors. Course providers must be able to demonstrate compliance with the program standards set forth
in Chapter 5.
Sponsors should always provide agenda materials such as
brochures or course outlines for all participants. In addition, sponsors
or providers must use sign-in sheets, issue certificates of completion, or some
other individual type of document which verifies attendance at the course.
Click here to link to CPE credit form
for a sample form which may be used.
Commonly Asked Questions and
Answers :
E-mail pmorga@wyo.gov if you have
other CPE questions.
Is there a maximum
number of self-study courses I may use during any
given renewal period?
Answer: No, independent study is limited, self study is
not.
What is independent study?
Answer: Independent study is a program
wherein individuals design a particular learning program - usually a
one-time program - to meet a specific learning objective (such as a research
project or a proprietary computer application training program). A
contract between the individual and a qualified sponsor (individual or
formal provider) is required. Independent study is limited to 12
credits in any three year renewal period.
Do off-the-shelf software courses such as windows applications qualify for
CPE?
Answer: Yes, They qualify as Code A courses.
Do CPA Review Courses qualify for CPE credit?
Answer: Yes, credit may be claimed based
on each 50 minutes of time an individual participated in the review
course.
What if I'm unable to complete the required hours by December 31?
Answer: You may request an automatic 90 day extension (March
31 completion date). If more than 90 days is needed, a formal request
must be submitted to the Board outlining good cause for the extension. *Note
- any extension automatically subjects you to audit.