CPA Arkansas Requirements

How to become a CPA in the state of Arkansas…

How to become a CPA in Arkansas?

To become a CPA, you need to meet certain eligibility criteria. The CPA Exam requirements vary by state. On this page, you’ll find all information about CPA Exam requirements in Arkansas.

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Overview of Arkansas Requirements


Semester Units


in Application fees


Hours of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

Arkansas CPA Exam requirement details:

Credit Requirements: 120 semester units with 30 hours of upper-level accounting courses and 30 hours of business-related courses other than accounting. A grade of “C” or above is required for accounting and business courses. Accounting classes must cover the following topics:

  •         Financial Accounting
  •         Management Accounting
  •         Governmental or Not-for-Profit Accounting
  •         Federal Taxation
  •         Auditing and Attestation
  •         Accounting Information Systems

Minimum degree: Baccalaureate.

Additional Requirements: Applicants must pass 30 additional semester units to obtain a license.

Educational Requirement: 150 semester hours including Bachelor’s Degree, 30 of which must be in accounting (20 hours of upper-level courses) and 30 in business-related subjects.

Experience Requirements: at least 2,000 hours of work experience with a Certificate of Experience signed by a licensed CPA who is not the applicant’s direct supervisor.

Ethics Exam: Yes. One must pass the Arkansas Ethics Exam covering Accountancy Law and Board Rules. The exam takes an hour. 

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: U.S. citizenship is not mandatory.

More Requirements: None.

Arkansas Society of CPAs

11300 Executive Center Drive

Little Rock AR 72211


800-482-8739 in AR

[email protected]

Initial application fee: $50

Transfer Credit fee: $10 per examination section.

Re-examination application: $50 application fee plus examination fee for the necessary sections.

Examination four sections: $120

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,122.60

All fees are non-refundable unless an applicant decides not to take the exam before an NTS is issued or does not meet the exam requirements. The Board will refund only the exam fees but not the application fees.

Arkansas CPA licenses expire each year on December 31. The license must be renewed by the first day of the fourth month of the new year. Otherwise, the Board may revoke the license after notice. 

Arkansas CPA license holders must complete 120 hours within three years preceding license expiration or 40 hours within one year preceding the expiration to qualify for renewal. At least 50% of the required hours must relate to accounting, attest, taxation, or accounting ethics fields. At least four hours must be focused on the Laws and Rules of the Arkansas State Board of Public Accountancy (ASBPA). 

CPA license holders engaged in compilations or attest must complete eight out of 40 hours in the year preceding license expiration or 24 of the 120 hours in three years preceding the expiration. Combined credit awarded for publications of books and articles or individual study programs shouldn’t exceed 60% of the total CPE hours.

Learn more by visiting the Arkansas Society of Certified Public Accountants website or the Arkansas State Board of Public Accountancy page.

Arkansas CPA Exam quick guide: here. Detailed fee information can be found here.

Note: For a better understanding of Arkansas CPA Examination laws, see Arkansas Code of 1987 Title 17: Professions, Occupations and Businesses Subtitle 2: Nonmedical Professions Chapter 12: Accountants.

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