1. Meet the Education Requirements to Sit for the CPA Exam
To meet the Arkansas requirements to sit for the CPA exam, the Arksansas CPA education requirements must be attained first.
Effective March 5, 2026, Arkansas CPA Exam applicants may sit for the CPA Exam with 18 hours of upper-level accounting courses completed with grades of at least C. No bachelor’s degree, business-course requirement, or 150-hour total is required just to sit for the exam.
Arkansas now offers three CPA licensure pathways:
(1) a master’s degree with accounting and business concentration plus one year of experience;
(2) a bachelor’s degree with 150 semester hours, accounting and business concentration, plus one year of experience;
(3) or a bachelor’s degree with accounting and business concentration plus two years of experience.
For licensure, the accounting concentration consists of 27 hours of upper-level accounting, excluding principles courses, and must include financial accounting, management accounting, federal taxation, auditing and attestation, and accounting information systems. The business concentration consists of 24 hours of business courses.
Effective March 5, 2026, Arkansas CPA Exam applicants may sit for the CPA Exam with 18 hours of upper-level accounting courses completed with grades of at least C. No bachelor’s degree, business-course requirement, or 150-hour total is required just to sit for the exam.
Arkansas now offers three CPA licensure pathways:
(1) a master’s degree with accounting and business concentration plus one year of experience;
(2) a bachelor’s degree with 150 semester hours, accounting and business concentration, plus one year of experience;
(3) or a bachelor’s degree with accounting and business concentration plus two years of experience.
For licensure, the accounting concentration consists of 27 hours of upper-level accounting, excluding principles courses, and must include financial accounting, management accounting, federal taxation, auditing and attestation, and accounting information systems. The business concentration consists of 24 hours of business courses.
2. Apply for the Uniform CPA Exam
Once you have completed at least 18 hours of upper-level accounting courses completed with grades of at least C, you are eligible to take the uniform exam.
Candidates must apply through the ASBPA website and send transcripts to Mary.Roberts@arkansas.gov.
Candidates must apply through the ASBPA website and send transcripts to Mary.Roberts@arkansas.gov.
3. Pay for the Uniform CPA Exam
Candidates should visit the Arkansas State Board website and pay applicable fees directly to the State Board.
Current Arkansas CPA Exam costs include a $50 initial exam application fee and $262.64 per CPA Exam section, for $1,050.56 across all four sections, plus applicable section application fees.
Click here to see a breakdown of the Arkansas CPA exam costs.
Current Arkansas CPA Exam costs include a $50 initial exam application fee and $262.64 per CPA Exam section, for $1,050.56 across all four sections, plus applicable section application fees.
Click here to see a breakdown of the Arkansas CPA exam costs.
4. Notice to Schedule (NTS)
Allow sufficient time for your application to be processed and approved. When your application is approved, NASBA will send you a Notice to Schedule (NTS) the IQEX by mail or email, at which time you may schedule your test through Prometric.
5. Pass the Uniform CPA Exam
Candidates who have obtained a Notice to Schedule are qualified to schedule and take the Uniform CPA Exam. Arkansas candidates must pass all three Core sections and one Discipline section within a rolling 30-month period beginning on the score-release date of the first passed section.
6. Gain Necessary Experience
To meet the Arkansas CPA experience requirements, CPA license applicants must have at least one year of experience (2,000 clock hours) in accounting, attest, management advisory, financial advice, tax, or consulting performed in three calendar years. This experience must be supervised and validated by a CPA who is currently licensed. Experience gained in government, industry, academia, or public practice meets the criteria.
The one-year work experience applies to the master’s pathway and 150-hour bachelor’s pathway, while the bachelor’s degree pathway without the extra 30 hours requires two years of experience.
The one-year work experience applies to the master’s pathway and 150-hour bachelor’s pathway, while the bachelor’s degree pathway without the extra 30 hours requires two years of experience.
7. Ethics Requirement
After passing all four portions of the CPA exam, Arkansas does not appear to require a separate AICPA ethics exam for initial CPA licensure. However, Arkansas CPAs must complete ethics CPE after licensure, including 4 hours of ethics within each 36-month period and 1 hour on Arkansas Board laws and rules.
8. Apply for a CPA License
If you’ve passed the Uniform CPA Exam, met the Board’s education requirements, and have one year of experience, you’re ready to apply for your Arkansas CPA license. Fill out an application for your Arkansas CPA license. When you are prepared to proceed, you must contact the Arkansas State Board of Public Accountancy’s license section at (501) 682-5532 to request the form. Once the Board has approved your application, you will get your license by mail. This procedure typically takes no more than 30 days.
9. Continuing Professional Education (CPE)
Licensees must complete either 40 hours of CPE in the 12 months immediately preceding renewal or 120 hours in the 36 months immediately preceding renewal. The CPE requirement includes 4 hours of ethics within each 36-month period, including 1 hour on Arkansas State Board laws and rules.
10. CPA License Renewal
CPA licenses in Arkansas expire on December 31st of each year. To renew a CPA license, applicants must complete 40 hours of continuing professional education (CPE) in the 12 months preceding the renewal or 120 hours in the 36 months preceding the renewal.
