Check News & Information - Examinations for additional important examination information.
General:
Chapter 2 of the Rules and Regulations
governs the examination
process. All candidates should familiarize themselves with these rules.
To qualify to write the examination as a Wyoming candidate, one must:
a) be a resident of the state or be regularly employed in
the State;
b) have met Wyoming's education requirements - earned a B.S. degree with 24 semester hours in accounting from an accredited institution or have completed
150 semester hours of college education including a
baccalaureate degree with 24 semester hours in upper division
accounting courses and 24 semester hours in business
courses. *Note - experience requirements will vary based on education requirements completed, see Certificates and Permits
The examination is administered at least five (5) days per week at
testing centers nationwide. Test center and other information is available at Prometric.com. Single or multiple portions of the exam can be taken
two of every three months of the year. A candidate may not re-take a test section in the same period (testing window = two of every three months).
Testing Windows: January, February, April, May, July, August, October and November.
Application Requirements:
Applications must
be completed and accompanied by the applicable fees
and proof of identity - a government issued identification card such as a drivers license. Initial candidates and all candidates who have
not provided evidence of completion of the education requirements must submit a transcript which evidences confirmation of the degree earned and completion of the required number of accounting courses. Official transcripts are required (transcripts issued "to student" are not acceptable) and must be sent directly to the Board office.
Be certain you only apply for those section you intend to take in the next six months. You must pay for all sections applied for and sit for those sections within 6 months of the date of the notice to schedule or application date if the notice to schedule is not issued.
Denied Applications: If your application has been denied, you have the right
to reconsideration if you can provide new or additional information.
When applications are denied, fees are not refunded.
Transfer Candidates:
The Wyoming Board will accept applications from candidates who have written
the CPA examination in other jurisdictions when those applicants become Wyoming residents. Credit earned for any sections passed will be accepted if those candidates comply with all other requirements
(education, credit expiration, etc.) imposed upon Wyoming candidates. Transfer
candidates should complete the
Authorization for Interstate Exchange of Examination and Licensure
Information form to send to the other jurisdiction. Some
states do charge fees to complete these forms. We recommend you
contact them and inquire as to the applicable fees. Applications
will not be complete until the Exchange Form
has been received at the Board office. Transfer applicants will also be required to complete Transfer Application Information Form and send it to the Wyoming Board.
Wyoming candidates who wish to transfer their exam credit to other states should
submit the applicable form to the Board office. We will complete the
form and forward all applicable information to the transfer state. No
fees are charged for this service. The Wyoming Board will retain your
examination information electronically on a permanent basis. However, any other
documents submitted with your application are subject to the Board's Records
Retention Schedules and may not be available in the Board office should you
seek information in the future.
Foreign Academic Credentials:
Individuals who otherwise qualify to write the examination as a Wyoming candidate
but who have graduated from foreign universities must have their
transcripts evaluated by an acceptable evaluation service. Currently
the Board recognizes those services who have been approved by the California
Board of Accountancy. This approval process is evergreen. Please
contact the Board office to determine if a particular service is
acceptable.
Cheating:
The Board is committed to maintaining the integrity of the examination.
All instances of alleged cheating will be investigated by the Board.
Please carefully review the documents outlining the Board's policy on cheating and the
regulations in Chapter 2, Section 3(e).
Americans With Disabilities:
The Board will make reasonable accommodations for candidates with
disabilities. This does not mean that all requests for modifications or
auxiliary aids will be approved. Candidates should complete
the Request for Accommodation of Disabilities and the
Professional Evaluation and Documentation of Disability form. These
forms must be submitted with the application form. The Board will evaluate these requests and advise the candidate regarding the accommodations which will be made.
Scores:
Candidate scores will be distribued as as possible after receipt from
NASBA. The Board will not release score or passing information over the phone. The pass the exam one must earn a
minimum score of 75 on each section of the exam.
Rescore/Review Options: A rescore is a review and verification of a candidates Uniform CPA Examination score.
Unsuccessful candidates who would like their score to be reviewed and verified one more time, may wish
to request a rescore/review. You should understand that all scores are subjected to several quality control checks
before they are reported. Therefore, rescores very rarely result in a score change. Note that the option to apply
for a rescore is available only for a short period of time after your score has been reported to you. If you
apply after the deadline, your request will not be processed. After the Board submits your rescore request to the
AICPA, and the AICPA reviews your score, the AICPA will report the result through NASBA to the Board. The
Board will then transmit the result to you. Please see the application to rescore form for additional information
and fees.
Credit:
A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen (18) months from the actual date the candidate took that test section(s), without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections, provided that: a) Candidates must pass all four section within a rolling eighteen (18) month period which begins on the date that the first test section passed was taken; b) Candidates cannot re-take a failed test section in the same examination window; and
c) Candidates who do not pass all four sections within the rolling eighteen month period shall lose credit for any test section(s) passed outside of the eighteen (18) month period and that test section(s) must be retaken.