Arkansas CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Baccalaureate degree with at least 30 hours of upper-level accounting courses and 30 hours of business courses
  • Need 150 hours for licensure but do not need 150 to sit for exam
  • Candidates must complete additional 30 hours within 3 years of passing the last section of the Exam

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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Arkansas CPA Application Process

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Arkansas CPA Exam Requirements exam fees

Initial Application Fee: $170
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $943.80

Special Fees: Application fee and re-exam registration fee vary based on number of parts

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Arkansas CPA Exam Requirements state board contacts

Arkansas State Board of Public Accountancy
101 East Capitol, Suite 450
Little Rock, AR 72201

Phone: 501-682-1520
Fax: 501-682-5538

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Arkansas CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Arkansas, follow these steps: Before applying for the exam, evaluate your current credentials. You will need:

    A baccalaureate degree granted by a four-year degree-granting college or university that is accredited by one of the six regional accrediting agencies recognized by the board, and

    At least 30 hours of upper-level accounting, above the principles level, or 20 graduate hours in accounting (or a combination thereof). The accounting component must include coverage of financial accounting, management accounting, governmental and not-for-profit accounting, federal taxation, auditing and attestation, and accounting information systems, and

    An undergraduate degree, including 150 hours with at least 30 upper-level or 20 graduate hours in accounting (or a combination thereof) from a college or university that meets the criteria for either Level 1 or Level 2, or

    At least 30 hours of undergraduate courses in business, other than accounting, or 20 hours of graduate business courses other than accounting (or a combination thereof).

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the Arkansas State Board of Public Accountancy using the link provided in the Becker website. The application fee will be $170. The State Board will also collect the exam fees of $773.80. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the Arkansas State Board of Public Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third month is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Arkadelphia, Fort Smith, Little Rock, or any other Prometric location that is convenient to you.