H.B. No. 0008
Certified public accountants-revisions.
Sponsored By: Joint Corporations, Elections and Political Subdivisions Interim Committee
AN ACT relating to certified public accountants; providing definitions; providing for fees; providing for educational, examination and experience requirements; providing for practice privileges for accountants licensed in other states; providing for permitting of accounting firms; and providing for an effective date.
11/26/2008 Bill Number Assigned
1/13/2009 H Received for Introduction
1/13/2009 H Introduced and Referred to H07
1/20/2009 H07 Recommended Amend and Do Pass
Ayes: Representative(s) Brown, Craft, Diercks, Hales, Illoway, Lubnau, Miller, Stubson and Zwonitzer, Dn.
Ayes 9 Nays 0 Excused 0 Absent 0 Conflicts 0
1/20/2009 H Placed on General File
Page 6-line 7 Strike "an" insert "a reasonable".
Page 8-line 19 After "of" insert "certified".
Page 10-line 4 After "practice" insert "certified". ILLOWAY, CHAIRMAN
Page 1-line 12 After "(d)," insert "(e),".
Page 2-line 1 After "33-3-127" insert ", 33-3-132(a)(i)".
Page 6-After line 19 Insert:
"33‑3‑109. Certified public accountant; qualifications.
(e) Applications for renewal of an active certificate shall be accompanied by evidence of satisfaction of the continuing education requirements during the three (3) years preceding the application. Failure by an individual applicant to furnish this evidence shall constitute grounds for nonrenewal under W.S. 33‑3‑121, unless the board determines the failure is due to reasonable cause or excusable neglect. The board may renew a certificate despite the failure to furnish evidence of satisfaction of the requirements of continuing education upon the condition that the applicant follow a particular future program or schedule of continuing education. In issuing rules, regulations and individual orders regarding requirements of continuing education, the board may use and rely upon guidelines and pronouncements of recognized educational and professional associations, may prescribe the content, duration and organization of courses, shall take into account the applicant's access to continuing education courses and any impediments to the interstate practice of certified public accounting which may result from differences in these requirements in other states and may provide for relaxation or suspension of the requirements for applicants who certify that they do not intend to engage in the practice of certified public accountancy or for instances of individual hardship.".
Page 29-After line 24 Insert:
"33‑3‑132. Practice monitoring program.
(a) As used in this article:
(i) "Peer review" means a study, appraisal or review of one (1) or more aspects of the professional work of a person or firm in the practice of certified public accountancy by a person who holds certificates and who is not affiliated with the person or firm being reviewed;". ILLOWAY
1/22/2009 H Passed CoW
Page 10-line 4 Delete the standing committee amendment (HB0008HS001/A) to this line. BROWN
1/23/2009 H Passed 2nd Reading
1/26/2009 H Passed 3rd Reading
Ayes: Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Childers, Cohee, Connolly, Craft, Davison, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hallinan, Hammons, Harshman, Harvey, Illoway, Jaggi, Jorgensen, Landon, Lockhart, Lubnau, Madden, McKim, McOmie, Mercer, Meyer, Miller, Millin, Moniz, Patton, Peasley, Pedersen, Petersen, Philp, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.
Excused: Representative(s) Diercks
Ayes 59 Nays 0 Excused 1 Absent 0 Conflicts 0
1/29/2009 S Received for Introduction
1/29/2009 S Introduced and Referred to S07
2/5/2009 S07 Recommended Do Pass
Ayes: Senator(s) Case, Cooper, Hastert, Johnson and Scott
Ayes 5 Nays 0 Excused 0 Absent 0 Conflicts 0
2/5/2009 S Placed on General File
HB0008SW001/ADOPTED (TO ENGROSSED COPY)
Page 2-line 8 Delete "providing" insert "any of".
Page 9–line 16 Delete "such" insert "the".
Page 22-line 8 After "managers" insert ",". CASE
2/18/2009 S Passed CoW
2/19/2009 S Passed 2nd Reading
2/20/2009 S Passed 3rd Reading
Ayes: Senator(s) Anderson, J., Bebout, Burns, Case, Coe, Cooper, Decaria, Dockstader, Esquibel, F., Geis, Hastert, Hines, Hunnicutt, Jennings, Johnson, Landen, Larson, Massie, Meier, Nicholas, Perkins, Peterson, Ross, Schiffer, Scott, Sessions, Townsend, Vasey and Von Flatern
Excused: Senator(s) Martin
Ayes 29 Nays 0 Excused 1 Absent 0 Conflicts 0
2/20/2009 H Received for Concurrence
2/23/2009 H Did Concur
Ayes: Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Childers, Cohee, Connolly, Craft, Diercks, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hallinan, Hammons, Harshman, Harvey, Illoway, Jaggi, Landon, Lockhart, Lubnau, Madden, McKim, McOmie, Mercer, Meyer, Miller, Millin, Moniz, Patton, Peasley, Pedersen, Petersen, Philp, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.
Excused: Representative(s) Davison and Jorgensen
Ayes 58 Nays 0 Excused 2 Absent 0 Conflicts 0
2/23/2009 Assigned Number HEA No. 0050
2/26/2009 H Speaker Signed HEA No. 0050
2/26/2009 S President Signed HEA No. 0050
3/2/2009 Governor Signed HEA No. 0050
3/2/2009 Assigned Chapter Number
Chapter No. 0099 Session Laws of Wyoming 2009.