To become a CPA in Arkansas, you’ll need to meet the following requirements:
- Education: Just 18 upper-level accounting hours to sit for the exam – no degree required to sit; a bachelor’s or master’s degree with 27 accounting hours and 24 business hours is required for licensure under one of three pathways effective 5 March 2026
- Exam: Pass all four sections of the Uniform CPA Exam applied for directly through the Arkansas State Board of Public Accountancy, within a 30-month rolling credit window
- Experience: 1 year for Pathways 1 and 2 (master’s and 150-hour routes) or 2 years for Pathway 3 (bachelor’s only); verified by any licensed CPA with knowledge of your work
- Ethics: No separate ethics exam required for initial licensure – Arkansas addresses ethics through CPE only
- International candidates: No residency, no minimum age; NACES member evaluation required for foreign credentials; sufficient unique identification required for the NASBA database
- Licensure and CPE: Apply to the Arkansas State Board of Public Accountancy once all requirements are met; choose either a 40-hour annual or 120-hour 36-month CPE track; licences renew annually on 31 December
Arkansas introduced three CPA licensure pathways effective 5 March 2026.
Rule changes approved by the Arkansas Legislative Council on 20 February 2026 and published 23 February 2026 took effect on 5 March 2026. The changes introduced a new bachelor’s degree pathway (requiring two years of experience) alongside the existing 150-hour and master’s degree pathways.
The same rules also removed the degree requirement for sitting the exam – making Arkansas one of the very few states where candidates can begin the CPA Exam with just 18 accounting hours, before completing a degree.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Arkansas CPA requirements: Quick summary
| CPA requirement | Arkansas |
|---|---|
| Education to sit | 18 upper-level accounting hours (grade C or above) – no degree required |
| Education to license | Bachelor’s or master’s degree + 27 accounting hours + 24 business hours |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 1 and 2) or 2 years (Pathway 3) |
| Ethics requirement | No separate ethics exam – ethics addressed through CPE |
| Credit window | 30 months, rolling from score release date |
| CPE | 40 hours/year OR 120 hours/36 months (licensee’s choice) |
| Tier system | One-tier |
| Minimum age | None |
| Residency | Not required |
Arkansas is one of very few states where no ethics exam is required for initial CPA licensure. Most US states require candidates to pass the AICPA Professional Ethics exam (typically with a score of 90%) before applying for a licence. Arkansas does not.
Ethics obligations are met entirely through ongoing CPE – specifically 4 hours of ethics CPE per 36-month cycle, including 1 hour of the Arkansas State Board Laws and Rules course. Candidates moving from another state’s exam requirements to Arkansas should note this distinction.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Arkansas?
Arkansas uses a sharply different education threshold for sitting the exam versus obtaining a licence – a gap that is wider than in most states.
Requirements to sit for the exam
To apply to sit for the CPA Exam as an Arkansas candidate, you need only:
- 18 semester hours of upper-level accounting courses (junior, senior, or graduate level)
- A grade of C or above in each qualifying course
- Principles of Accounting courses do not count toward the 18 hours
No degree is required to sit. The Arkansas State Board of Public Accountancy’s revised rules, effective 5 March 2026, explicitly state that no other requirements are necessary to sit for the exam beyond the 18 accounting hours. The instructions document on the ASBPA website predates these rule changes and should not be relied upon for the sitting requirement – the March 2026 rules are authoritative.
This is genuinely distinctive. Most US states require a bachelor’s degree and 120 semester hours as a minimum to sit; Arkansas now requires only a focused accounting coursework threshold.
Three licensure pathways
A degree is required for all three licensure pathways. The accounting and business concentration requirements are the same across all three pathways:
Accounting concentration – 27 upper-level accounting hours covering all five subjects:
- Financial Accounting (Intermediate)
- Management Accounting (Cost)
- Federal Taxation
- Auditing and Attestation
- Accounting Information Systems
Business concentration: 24 hours of business courses
| Arkansas licensure | Pathway 1 (master’s) | Pathway 2 (150-hour) | Pathway 3 (new, from 5 Mar 2026) |
|---|---|---|---|
| Education | Master’s degree + accounting and business concentration | Bachelor’s degree + 150 semester credit hours + accounting and business concentration | Bachelor’s degree + accounting and business concentration |
| Experience | 1 year | 1 year | 2 years |
| Available | 5 March 2026 | 5 March 2026 | 5 March 2026 |
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Arkansas?
Arkansas processes all exam applications directly through the Arkansas State Board of Public Accountancy. The Board collects all fees – including the NASBA section sitting fees – and remits the section fees to NASBA, the AICPA, and the test delivery provider on the candidate’s behalf. Candidates do not pay NASBA directly.
Apply online through the ASBPA exam application portal and email transcripts to [email protected].
| Detail | Arkansas |
|---|---|
| First-time application fee (to ASBPA, non-refundable) | $50.00 |
| Per-section Board application fee | 1 section $75 / 2 sections $90 / 3 sections $105 / 4 sections $120 |
| NASBA section sitting fee | $268.59 per section |
| Total exam fees, new candidate, 4 sections (1 section per Board application to be conservative) | $1,424.36 ($50 + ($75 + $268.59) × 4) |
| NTS validity | 6 months from date of issue |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| Minimum age | None |
| Processing time | 2-4 weeks (initial); 1-2 weeks (re-exam) |
The per-section Board application fee is graduated by the number of sections applied for at one time – applying for all four at once costs $120 total, not $120 per section. All Board fees are non-refundable. Section sitting fees are refundable if the Board determines you do not meet the requirements before an NTS is issued.
Official transcripts must be sent directly from the registrar of every college or university attended to the Board – one per institution. Transcripts marked “issued to student” or without an official seal will not be accepted. Electronic transcripts from institutions are acceptable.
A background check is conducted before licensure (not at the exam stage). Moral character disclosures are made on the application; court dispositions must be submitted for any charges disclosed.
Arkansas Prometric test centres are in Little Rock and Fort Smith. Candidates may also sit at any approved Prometric centre outside Arkansas.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Arkansas?
| Detail | Pathways 1 and 2 (master’s / 150-hour) | Pathway 3 (bachelor’s) |
|---|---|---|
| Duration | 1 year minimum | 2 years minimum |
| Hours | 2,000 hours | 2,000 hours per year |
| Maximum duration | 3 years | 3 years |
| Timing | Before or after passing the exam | Before or after passing the exam |
| Verifier | Any licensed CPA with knowledge of the work | Same |
| Direct supervision required | No – verifier need not be the direct supervisor | Same |
Arkansas has one of the more flexible experience frameworks in the country. The verifying CPA does not need to have directly supervised the applicant – they only need sufficient knowledge of the applicant’s work to certify its character, extent, and nature.
This allows experience gained under non-CPA managers or in settings where the direct supervisor is not a CPA to still qualify, provided a CPA elsewhere in the organisation or engagement chain can speak to the work.
Experience can be gained before or after passing the CPA Exam, in public accounting, private industry, government, or academia.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA licence | $50.00 |
| Annual renewal – active status (licence to practice) | $110.00 |
| Annual renewal – inactive status | $55.00 |
| Firm licence | $110.00 |
| Branch office (each beyond first) | $25.00 |
| Late fee – active licence/firms | $25.00 per month |
| Late fee – inactive status | $10.00 per month |
| Reinstatement | $150.00 |
| Duplicate/replacement certificate of licensure | $40.00 |
| Act 725 of 2021 fee waiver | Available for eligible applicants (excludes exam and background check fees) |
Licence expiry and renewal: All licences expire on 31 December each year. Licences not renewed by 1 April (the first day of the fourth month after expiry) lapse. The Board may revoke a lapsed licence after notice and hearing.
What are the CPA ethics requirements in Arkansas?
Arkansas does not require a separate ethics exam for initial CPA licensure. This sets it apart from the majority of US states, which require the AICPA Professional Ethics: The AICPA’s Comprehensive Course with a score of 90% as a condition of receiving a licence. In Arkansas, no such exam exists as a licensure requirement.
Ethics obligations are addressed entirely through continuing education:
| Detail | Arkansas |
|---|---|
| Initial licensure ethics exam | Not required |
| Annual ethics CPE | Included within the 40-hour/year or 120-hour/36-month CPE obligation |
| Ethics CPE per 36-month cycle | 4 hours minimum |
| Arkansas Laws and Rules requirement | 1 of the 4 ethics hours must be the Arkansas State Board Laws and Rules course |
| Arkansas Ethics Course (ETA) | Available through the ASBPA – satisfies the Arkansas Laws and Rules CPE hour |
The Arkansas Ethics Course (ETA) is a Board-administered course that fulfils the 1-hour Arkansas Laws and Rules CPE requirement. It is not an exam for initial licensure; it is a CPE compliance tool used at renewal.
What are the CPA requirements for international candidates in Arkansas?
| Detail | Arkansas |
|---|---|
| US citizenship required | No |
| Residency required | No |
| Minimum age | None |
| SSN | Sufficient unique identification required for NASBA national database; SSN is one accepted form |
| Foreign credential evaluation | Any NACES member organisation |
Arkansas imposes no citizenship, residency, or age requirement.
For candidates without a Social Security Number, the ASBPA instructions note that “sufficient candidate information to provide accurate identification” must be entered in the NASBA national candidate database – SSN is listed as one example of such information alongside date of birth and mother’s maiden name. Candidates without an SSN should contact the ASBPA before applying to confirm acceptable alternative identification arrangements.
For candidates with education completed outside the United States, the ASBPA does not evaluate foreign transcripts itself. Candidates must obtain an evaluation from a member of the National Association of Credential Evaluation Services (NACES).
Any NACES member organisation is acceptable – Arkansas does not mandate a specific service. The evaluation must include degree equivalency and credit hour equivalency, and must be sent directly from the evaluation service to the Board.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Arkansas?
Arkansas offers two CPE tracks. Licensees choose whichever applies to their situation; both are acceptable to the Board.
| CPE requirement | 40-hour rule | 120-hour rule |
|---|---|---|
| Total hours | 40 hours per calendar year | 120 hours per rolling 36-month period |
| Minimum group study | 8 hours | 24 hours |
| Content minimum (public practice) | 16 hours in Accounting/Attest, Accounting Ethics, or Taxation | 48 hours in same areas |
| Ethics per 36-month cycle | 4 hours (including 1 hour Arkansas Laws and Rules) | 4 hours (including 1 hour Arkansas Laws and Rules) |
| Reporting cycle (120-hour rule) | N/A | 36 months immediately preceding licence expiration date |
| New licensees | CPE prorated from initial licence date; ethics exemption for first full year | Same |
The content minimum (16 hours under the annual rule; 48 hours under the triennial rule) applies to CPAs engaged in the practice of public accountancy. The Arkansas Laws and Rules requirement is 1 hour within the ethics total, not an additional hour – so licensees need 4 ethics hours per cycle, of which 1 must be the Arkansas Laws and Rules course.
CPE sponsors: Sponsors must be registered with NASBA. Professional accounting organisations, legal organisations, accredited universities and colleges, firms, and government entities are exempt from the NASBA registration requirement and may offer qualifying CPE without a registry number.
New licensees: CPE hours are prorated based on the date of initial licensure. New licensees are also exempt from the ethics CPE requirement until their first full calendar year of licensure – giving new CPAs licensed late in the year a practical grace period before the ethics clock starts.
FAQs
No, and you do not even need 150 hours or a degree to sit for the exam. As of 5 March 2026, Arkansas requires only 18 upper-level accounting hours to sit.
For licensure, the three pathways require a bachelor’s plus 150 hours (one year of experience), a master’s degree (one year of experience), or a bachelor’s degree only (two years of experience). Arkansas was among the earlier states to formalise a bachelor’s-only pathway.
Under Pathways 1 and 2 (master’s or 150 hours), most candidates take 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of experience.
Under the new Pathway 3 (bachelor’s only), the education phase ends sooner but the experience requirement doubles to 2 years. Because Arkansas allows exam sitting without a degree, highly motivated candidates can begin the exam process early – before completing the degree required for licensure – potentially shortening the overall timeline.
Yes – CPAs licensed in other US jurisdictions may apply for an Arkansas reciprocal CPA licence for $50. Reciprocal applicants must submit proof of at least 40 hours of CPE earned within the last full calendar year or 120 hours over the previous three full calendar years, plus an experience affidavit confirming at least one year of experience (2,000 hours).
Arkansas also participates in CPA mobility – use the NASBA Mobility Tool to verify whether an Arkansas CPA can practise in a specific other state without a separate licence.
Arkansas CPA demand is anchored by Little Rock’s financial services, government, and healthcare sectors, with growing demand in Northwest Arkansas driven by the presence of Walmart and its extensive network of suppliers and logistics firms.
The Northwest Arkansas corridor has become one of the fastest-growing business regions in the country, creating sustained demand for accounting talent at both large firms and mid-market companies. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Arkansas imposes no citizenship or residency requirement. Candidates with education from outside the United States must have transcripts evaluated by a NACES member organisation – any NACES member is accepted, sent directly to the Board.
Candidates without a Social Security Number should contact the ASBPA before applying to confirm what alternative identification information will satisfy the NASBA national database requirement.
Yes, in most cases. Arkansas is recognised as substantially equivalent under NASBA’s mobility framework, meaning an Arkansas CPA in good standing can generally practise in other states without a separate licence, provided Arkansas remains their principal place of business.
Candidates who licence under Pathway 3 (bachelor’s degree only) should verify education requirements with target states before providing services there, as many still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Arkansas State Board of Public Accountancy.
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