Arkansas CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from an accredited college or university 

Education requirements
Note: 120 semester hours to sit for the CPA exam, however, candidates then have 3 years to fill the 30-hour gap if needed (see “150 hours” below)

150 semester (225 quarter) hours including:

  • 30 semester hours in business courses (must earn grade of C or better in each course)
  • 30 semester hours in upper-level accounting courses (must earn grade of C or better in each course) which must include:
    • financial accounting
    • management accounting
    • government and nonprofit accounting
    • federal taxation
    • auditing and attestation
    • accounting information systems
    • no more than 3 semester hours can be an accounting internship and no more than 3 semester hours can be in independent study of accounting or business

Ethics exam requirement

All licensees are required to take one hour of Arkansas Board Ethics covering the Accountancy Law and Board Rules. This requirement will replace one of the four hours of ethics from previous Board Rule requirements (now requiring one hour of ASBPA Ethics and three additional hours of ethics over every three-year period).

Experience requirement
One year’s experience that includes providing any type of services or advice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills        

yearly, every January 1 (period of Dec. 31 to Jan. 1)

CPE requirements
An applicant for renewal of a license must have completed acceptable continuing education, except as otherwise provided in Section 13.2(b), in the amount of 120 hours within 36 months or 40 hours within 12 months immediately preceding January 1 of the year for which the license is renewed, and further provided that: (1) Beginning January 1, 2014, all license holders shall complete at least 50% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. (2) License holders engaged in any attest or compilation function shall complete at least 20% of the required hours in the subject areas of attest and accounting theory/practice. (3) License holders must complete at least 4 hours of CPE in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license. Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure. Licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a web based course via the Board's website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement. The hour of CPE on Board specific rules and laws must be completed during the 36 months immediately preceding the expiration date of the current license.


Learn more about the fees here.

First-time application fee


Applying for one section $75
Applying for two sections $90
Applying for three sections $105
Applying for four sections $120
CPA/PA license $50
Reinstatement $150
Annual license to practice $110
Annual inactive license status $55


Other requirements
Successful completion of a criminal background check.



CPE, renewals


Criminal background check

Ethics exam

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