Wyoming Statutes
Wyo. Stat. § 33-3-108 (2026)
Rules and regulations; procedure.
✓ current as of May 2026
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(a) The board shall prescribe rules and regulations not
inconsistent with the provisions of this act as it deems
consistent with, or required by, the public welfare. The rules
and regulations shall include:
(i) Rules of procedure for governing the conduct of
matters before the board;
(ii) Rules of professional conduct for establishing
and maintaining high standards of competence and integrity for
certified public accountants in the profession of public
accountancy;
(iii) Regulations governing educational and
experience requirements for issuance of the certificate of
certified public accountant, and further educational
requirements, and not exceeding one hundred twenty (120) hours
for each three (3) year period, to be met from time to time by
certificate holders in order to maintain their professional
knowledge and competence, as a condition to continuing in the
practice of public accountancy as a certified public accountant;
(iv) Regulations governing certified public
accountant firms practicing public accounting which use the
title "certified public accountant", including but not limited
to rules concerning style, name, title and affiliation with any
other organization;
(v) Rules governing the determination of substantial
equivalence for practice privileges or the issuance of
certificates;
(vi) Rules exempting certificate holders from
maintaining active, inactive or retired status as determined by
the board;
(vii) Rules establishing miscellaneous fees and fee
collection relating to licensing and enforcement operations in
accordance with W.S. 33-1-201.
(b) All rules and regulations of the board shall be
promulgated in compliance with the Wyoming Administrative
Procedure Act.Notes of Decisions
Cited in 4
cases, 1990–1992 · leading case: Porter Muirhead Cornia & Howard v. State ex rel. Wyoming Bd. of Certified Pub. Accountants, 844 P.2d 479 (Wyo. 1992).
Porter Muirhead Cornia & Howard v. State ex rel. Wyoming Bd. of Certified Pub. Accountants, 844 P.2d 479 (Wyo. 1992). “Wyo.Stat. § 33-3-108(a) provides the authority to the CPA Board to adopt rules and grants discretional authority: (a) The board shall prescribe rules and regulations not inconsistent with the provisions of this act [§§ 33-3-101 through 33-3-131] as it deems consistent with, or…”
Wyoming Bd. of Certified Pub. Accountants v. Christensen, 800 P.2d 853 (Wyo. 1990). “See §§ 33-3-108, 121, 123 and 129, W.S.1977 (June 1987 Repl.”
Christensen v. Wyoming Bd. of Certified Pub. Accountants, 838 P.2d 723 (Wyo. 1992). “The statutory basis for the State Board to adopt rules and regulations is provided in Wyo.Stat. § 33-3-108 (1987), with subsection (a)(ii) applicable here: (a) The board shall prescribe rules and regulations not inconsistent with the provisions of this act [§§ 33-3-101 through…”
WYO. BD. OF CPA v. Christensen, 800 P.2d 853 (Wyo. 1990). “See §§ 33-3-108, 121, 123 and 129, W.S. 1977 (June 1987 Repl.”
— Wyo. Stat. § 33-3-108(a) — 1 case
Porter Muirhead Cornia & Howard v. State ex rel. Wyoming Bd. of Certified Pub. Accountants, 844 P.2d 479 (Wyo. 1992). “Wyo.Stat. § 33-3-108(a) provides the authority to the CPA Board to adopt rules and grants discretional authority: (a) The board shall prescribe rules and regulations not inconsistent with the provisions of this act [§§ 33-3-101 through 33-3-131] as it deems consistent with, or…”
— Wyo. Stat. § 33-3-108(a)(ii) — 1 case
Porter Muirhead Cornia & Howard v. State ex rel. Wyoming Bd. of Certified Pub. Accountants, 844 P.2d 479 (Wyo. 1992). “Wyo.Stat. § 33-3-108(a) provides the authority to the CPA Board to adopt rules and grants discretional authority: (a) The board shall prescribe rules and regulations not inconsistent with the provisions of this act [§§ 33-3-101 through 33-3-131] as it deems consistent with, or…”
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