Arkansas

Arkansas State Board of Public Accountancy
www.labor.arkansas.gov/licensing/state-board-of-public-accountancy/

To sit for the Exam (Board Rule 3.2): a bachelor's or graduate degree including at least 30 semester credit hours (SCH) of undergraduate accounting above the principles level, or 20 SCH of graduate-level accounting (or a combination), plus at least 30 SCH of non-accounting business coursework (or 20 SCH at the graduate level) — a grade of "C" or better is required in each course. For licensure (Rule 3.11): 150 SCH total, to be completed within 3 years of the date the last Exam section was passed (extension available for hardship).

1 year (2,000 hours) of experience in accounting, attest, management advisory, financial advisory, tax, or consulting work, completed within 1 to 3 calendar years, verified by a licensed CPA.

Arkansas's own Board rules reviewed by CARE do not show a standalone ethics exam requirement for initial licensure (CPE rules require 4 hours of ethics, including 1 hour of Arkansas-specific law/rules, every 36-month renewal cycle). Some secondary sources describe an "Arkansas Ethics Exam" for licensure, but CARE could not independently confirm this in the Board's own rules. Confirm with the Board.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Arkansas's Rule 3.12 (relicensure) exempts CPAs who held an initial license under older education standards from having to meet current standards when relicensing. Candidates who sit under the coursework-based standard must complete the full 150 SCH within 3 years of their last passed section.

https://www.labor.arkansas.gov/wp-content/uploads/Complete-Set-of-Rules-01-31-2024.pdf — accessed 2026-09-30