Administrative Rule Review Report  #AR10-046

Legislative Service Office

20-Jul-10

AGENCY: Board of Certified Public Accountants.

DATE SUBMITTED: July 14, 2010.

SUBJECT: Chapter 1, General Provisions; Chapter 2, Examination; Chapter 3, Certificates; Chapter 4, Permits; Chapter 5, Continuing Professional Education; Chapter 6, Professional Conduct; and Chapter 9, Peer Review.

NATURE OF RULES:                     Interpretive, legislative and procedural.

STATUTORY AUTHORITY:         W.S. 33-3-108

DETERMINATION OF PROCEDURAL COMPLIANCE BASED UPON INFORMATION SUBMITTED BY THE AGENCY TO LSO:  Apparently complete to date.  Two written comments were received concerning amendments to chapter 2.  No changes, however, were made to the proposed rules in light of the comments.

SUMMARY OF RULES:  The proposed amendments clarify and update the prior rules.  The amendments to chapter 1 detail when the Board of Certified Public Accountants may deny any type of  application.  The chapter 2 amendments allow the board to invalidate accounting exam scores under certain circumstances, extend eligibility to take an exam to individuals who have employment offers in Wyoming, and clarify the requirements to take an exam after 1/1/2012.  The chapter 3 amendments specify the requirements for obtaining a certified public accounting certificate for applicants on inactive status in another state and clarify when active status must be maintained.  The amendments to chapters 4 and 5 identify the types of accounting practices permitted and address continuing education requirements.  The amendments to chapters 6 and 9 update references to professional standards and peer review requirements.

FINDINGS:  The rules appear to be within the scope of statutory authority and intent.

STAFF RECOMMENDATION:  That the rules be placed on the Consent List and approved by the Council as submitted.

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Lily Sharpe

Staff Attorney

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Lynda G. Cook

Staff Attorney

LNS/