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 CPA Examination

All candidates are encouraged to visit the AICPA's web site, www.cpa-exam.org to complete the tutorial and familiarize themselves with the exam format. A comprehensive Bulletin detailing specific instructions for exam applicants is available. To view or print the Bulletin, click the following link - BULLETIN. The Bulletin is only available online. Printed copies will not be mailed or distributed to candidates.

  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.