Administrative Rule Review Report #AR11-041
Legislative Service Office
28-Aug-11
AGENCY: Wyoming Board of Certified Accountants
DATE SUBMITTED: 8/18/2011
SUBJECT: Chapter 1, General Provisions; Chapter 2, Examination; Chapter 3, Certificates; Chapter 4, Permits; Chapter 5, Continuing Education; Chapter 7, Application Review, Complaints and Hearing Procedures; and Chapter 10, Practice Privileges.
NATURE OF RULES: 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. Notice of the proposed adoption of the new rules was provided by the LSO as required by W.S. 28-9-103(d). No comments have been received to date.
SUMMARY OF RULES:
Chapter 1, General Provisions.
The amendment of this chapter is largely a housekeeping effort, alphabetizing the definitions, correcting grammatical errors, and clarifying language contained in the definition of terms. In addition, in Section 12(a) of this Chapter, the Certificate Fees were lowered as a result of the positive financial position of the Agency. A fee of one hundred dollars ($100.00) was also added for course verification of board approved ethics courses. The Statement of Reasons indicates this is in effort to encourage vendors to submit complete and accurate course submissions to the Board for approval.
Chapter 2, Examination.
Section 1(h)(iv) of this Chapter was revised in eliminate the requirement for lawful presence in the United States when seeking to take the examination associated with becoming a certified public accountant in accordance with advice from the Attorney General's Office. In addition, Section 3(d) was revised to clarify the fees associated with sitting for such an examination. Lastly, there were minor revisions made to correct typographical errors present in the previous rules.
Chapter 3, Certificates.
These rules were revised to require lawful presence in the United States to obtain a certificate under these regulations. Citations to applicable statutes were added for the ease of the reader in Sections 1(a)(i) and (ii) and to provide clarification regarding acceptable work experience required for certification. The same requirement for lawful presence in the United States was added in Sections 3(a) and (b)(ii)(F) in relation to obtaining a Reciprocal or Foreign Certificate. The requirements for activating an inactive or retired certificate were amended in Sections 3 and 4 of these Rules; requiring the form be as provided for by the Board and documentation of lawful presence in the United States in both instances. The requirement prohibiting practicing accountants from allowing their certificate to expire has been deleted from Section 5(e). In its Statement of Reasons, the Board indicates such a requirement is practically unenforceable. The conditions under which a certificate holder may request an exemption from obtaining an active status certificate, but still perform accounting functions, has been revised in Section 7 of these Rules. In addition, the conditions under which a certificate holder can utilized the transition to practice privileges have been modified by Section 8 of the Rules. Lastly, various typographically errors were corrected throughout this Chapter.
Chapter 4, Permits.
Chapter 4 has been revised to correct typographical errors and clarify the requirement for both physical and mailing addresses, if different, be provided to the Board in registration of a Certified Public Accounting firm.
Chapter 5, Continuing Education.
These rules were revised to clarify that certificate holders
renewing the initial active certificate are not required to comply with
continuing education reporting requirements. Section 6 of these
Rules was revised to require that prior to providing accounting services,
appropriate application and evidence of meeting the applicable continuing education
requirements must be provided. The rules previously provided a thirty (30) day
allowance to provide such evidence. Lastly, there were minor revisions made to
correct typographical errors present in the previous rules.
Chapter 7, Application Review Complaints and Hearing Procedures.
The application review process and the complaint process as contained within this Chapter were substantively modified in accordance with recommendations by the Attorney General's Office. The process outlined by rule and regulation as amended calls for the involvement of the assigned assistant attorney general in such instances and compliance with the Wyoming Administrative Procedures Act.
Chapter 10, Practice Privileges.
Section 7 governing "Conditions of Practice Privileges" was added to this Chapter. The new language addresses the conditions under which an individual may exercise the privileges associated with W.S. 33-3-116(a).
FINDINGS: The rules appear to be within the scope of statutory authority and legislative intent.
STAFF RECOMMENDATION: That the rules be placed on the Consent List and be approved by the Council as submitted by the Agency.
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Tania Hytrek
Staff Attorney
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Lynda G. Cook
Staff Attorney
TSH