Ethical dilemmas in the accounting profession can pose significant challenges, especially when CPAs must navigate complex regulations and codes of conduct. This Wyoming CPA CPE ethics course addresses the critical need for ethical clarity among Wyoming CPAs, focusing on the nuanced aspects of ethical thought and the core values of the CPA profession. This ethics CPE course delves into the specific requirements and standards outlined in the Wyoming Board Rules of Professional Conduct, Firm Permits, Continuing Professional Education, and Peer Review, as well as the Wyoming Certified Public Accountants Act of 2005. The solution is presented through detailed coverage of these regulations and the AICPA Code of Professional Conduct, enhanced by case studies and summaries of Wyoming disciplinary actions. This comprehensive 4-hour CPA ethics course is designed not only to meet the ethics CPE requirement for Wyoming CPAs but also to equip them with the knowledge and tools necessary for sound ethical reasoning and decision-making in their professional practice. A passing score of 80% is required.