Arkansas CPE Requirements
/The Arkansas State Board of Public Accountancy CPE requirements are noted below.
What is the Arkansas License Renewal Deadline?
Related Courses
Annually, by December 31
What is the Arkansas CPE Reporting Period?
Annually, by December 31
What are the Arkansas CPE Requirements?
Complete 40 hours within the past 12 months, or you can use 120 hours in the past three years if deficient in the current year.
Complete at least 40% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.
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.
The credit for service as a lecturer is equal to twice the number of actual hours of the lecture, which covers preparation and presentation time for each program offered.
Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures and other subjects which will not contribute directly to the professional competence of the licensee.
What is the Arkansas Ethics Requirement?
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 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.
Note: The AccountingTools Ethics for Arkansas course fulfills these requirements.
What Areas of Study Are Allowed for Arkansas CPAs?
The Board states in its rules, “CPE credit may be given for a program that provides a formal course of learning at a professional level and contributes directly to the professional competence of participants. The responsibility for substantiating that a particular program meets the requirements of this paragraph rests solely upon the licensee.”
Allowable Arkansas Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
Arkansas CPE Reciprocity
For a holder of an active CPA license in multiple jurisdictions, continuing education courses accepted by the jurisdiction of residence will be accepted.
Arkansas CPE Rule Reference
Rule 13
Arkansas Board of Accountancy Address
900 W. Capitol Avenue, Ste. 400
Little Rock, AR 72201
Office: 501-682-1520
asbpa.arkansas.gov