Arkansas CPA requirements

Learn the Arkansas CPA requirements, including what you need to sit for the CPA Exam and then the next steps you'll need to take to earn your license. While we regularly update our requirements pages, it's also important to verify any information with the Arkansas State Board of Accountantcy. 

Arkansas CPA Exam Requirements

To sit for the CPA Exam in the state of Arkansas, you must meet the following requirements: 

• Hold a bachelor's degree from an accredited university
• Complete 30 semester (45 quarter) hours of upper-level accounting with a grade of "C" or above. Classes must cover the following six topics:
  • Financial accounting (intermediate accounting)
  • Management accounting (cost accounting)
  • Governmental or not-for-profit accounting (institutional accounting)
  • Federal taxation (advanced income tax or fundamentals of taxation)
  • Auditing and attestation
  • Accounting information systems
• Complete 30 semester (45 quarter) hours of business courses with a grade of "C" or above. 

After meeting this requirement, you may apply to sit for the CPA Exam with the Board. 

Arkansas CPA License Requirements

In addition to passing the CPA Exam, you'll need to meet additional requirements:

• Pass a criminal background check conducted by the Identification Bureau of the Division of Arkansas State Police and Federal Bureau of Investigation.
• Gain at least 2,000 hours, or one year, of work experience providing any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax, or consulting skills. This experience will be acceptable if it was gained through employment in government, industry, academia or public practice.
• Pass the Arkansas Board of Accountancy's Ethics Exam  

Arkansas CPA CPE Requirements

CPA License Renewal

Arkansas CPA licenses are renewed yearly, every January 1 (period of Dec. 31 to Jan. 1).

CPE Requirements in Arkansas

Arkansas CPA CPE requirements state that all licensees must complete either 40 hours of CPE annually or 120 hours over 36 months. Within this rule, you must also meet the following: 

• Complete a minimum of eight hours of  group study per 40 hours of CPE
• Complete a minimum of 16 hours per 40 hours of CPE in accounting/attest, accounting ethics, or taxation (only those working in public accounting
• Complete a minimum of eight hours per 40 hours of CPE in accounting/attest (only those engaged in attest or compilation functions)
• Complte four hours of accounting ethics in any 36-month reporting cycle

Arkansas CPA license fees

Learn more about the fees here.

Sources:

Arkansas State Board of the Accountancy CPA requirements - Sitting for the CPA Exam

CPE, renewals

Ethics exam