state eligibility guide
Wyoming CPA exam requirements
Wyoming requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Wyoming Board of Certified Public Accountants makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- bachelor's degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Accreditation: Degree and courses must satisfy Wyoming Board standards.
Required accounting subjects
- Financial accounting and reporting
- Governmental or not-for-profit accounting
- Auditing or assurance
- Managerial or cost accounting
- Taxation
- Accounting information systems, data analytics, fraud, internal controls, research, or related accounting subjects
Required business subjects
- Business law
- Economics
- Finance
- Management or marketing
- Business communications or technical writing
- Statistics or quantitative methods
- Information technology, ethics, or data analytics
The Board's Chapter 2 rule lists qualifying accounting and business subject areas. No more than six semester hours of internship credit may be applied across the education requirements.
Personal eligibility rules
- Minimum age: 18
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is required
- Character review before sitting: No pre-exam character requirement is listed
- Wyoming nexus through a Wyoming driver's license, current Wyoming street address, current Wyoming employment or accepted employment beginning within six months, or current enrollment at a Wyoming community college or the University of Wyoming
Wyoming does not require every applicant to reside in the state, but each applicant must satisfy one of the published Wyoming nexus options.
How to apply
Apply through Wyoming Board of Certified Public Accountants Signed Board application submitted by email or mail.
Documents commonly required for this application
- Signed Board examination application
- Copy of valid unexpired government-issued identification
- Official transcripts sent directly by each institution
- Foreign credential evaluation when applicable
- Required fee
Apply only for sections you expect to take during the next six months. NASBA requires payment for every authorized section before any one section can be scheduled.
Published exam fees
- Initial exam application: $110.00 Charged once for a first-time candidate.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
- Re-examination application: $50.00 Use this instead of the initial application fee when applying again within the Board's re-exam window.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: No; the education requirement must be completed first
- Sit before the degree is awarded: No; the education requirement must be completed first
The baccalaureate degree and required coursework must be completed and documented before initial exam eligibility. Current Wyoming enrollment can satisfy a nexus option but does not waive the completed-degree requirement.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NASBA International Evaluation Services is required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
The Board directs candidates with foreign academic credentials to NASBA for evaluation.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
The Authorization to Test expires six months after the application date if no NTS is obtained. Once issued, the NTS is valid for six months. Passing credit is retained for 30 months from the date the candidate sat for the section.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Required
- Alternative pathway: verified current requirements
Published licensure pathways
- Baccalaureate degree and 150 semester hours with the required coursework plus one year of qualifying experience.
Wyoming's separate licensure requirements retain the 150-hour education and one-year experience structure.
Official sources used
- Exam Fees — Wyoming Board of Certified Public Accountants (accessed 2026-08-08)
- CPA Exam Information — Wyoming Board of Certified Public Accountants (accessed 2026-08-07)
- CPA Exam Application Information — Wyoming Board of Certified Public Accountants (accessed 2026-08-09)
- Initial Exam Applicants — Wyoming Board of Certified Public Accountants (accessed 2026-08-09)
- Wyoming CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-07)
- Original Certificate Application Information — Wyoming Board of Certified Public Accountants (accessed 2026-08-09)
- Wyoming Statutes section 33-1-114 — Wyoming Legislature (accessed 2026-08-09)
- Re-Exam Applicants — Wyoming Board of Certified Public Accountants (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.