Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Arkansas CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting: 30 upper-level hours in accounting or 20 graduate hours in accounting or a combination of both.
Exam sitting requirements: 150 hours (must complete education requirement prior to sitting for exam)
Experience requirements: 1 year experience through employment in government, industry, academia or public practice
Ethics exam: No ethics exam
Materials to be Submitted by Initial Applicants
First-time (and transfer) applicants must submit to the Arkansas State Board of Accountancy:
(1) Completed and signed application;
(2) Payment by Cashier’s Check or Money Order only made payable to the Arkansas State Board of Public Accountancy
(ASBPA) for the total amount of the $50 first time application fee plus the required application and examination fee for the applicable testing section(s);
(3) Official transcript(s) (or foreign evaluation) showing degree conferred sent directly to the Board office from each academic institution at which credit toward the 150-hour educational requirement was earned. Please note: If your degree has been earned but will be conferred at a later date, you must contact the Arkansas State Board of Public Accountancy before submitting an application [refer to 3.3(c)];
(4) Clear, color copy of government issued identification document – (State issued driver’s license, state identification card, current US passport, or current foreign passport).
Materials to be Submitted by Re-exam Applicants
(1) Completed and signed application;
(2) Payment by Cashier’s Check or Money Order only made payable to the Arkansas State Board of Public Accountancy
(ASBPA) for the total amount of the required application and examination fee for the applicable testing section(s);
(3) Clear, color copy of government issued identification document – (State issued driver’s license, state identification card, current US passport, or current foreign passport);
Arkansas CPA Exam Fees
Applicants may apply for one or more examination section(s) of the examination and take them in any order. However, you should not apply and pay for any examination section(s) unless you are ready to take it within the next six (6) months, as the Notice to Schedule expires six months after issuance. Applicants cannot apply for a test section more than once during the same test window.
All initial (first-time) applicants are required to pay an initial (first-time) fee, as well as application-section fee and examination provider fee(s) upon submission of this application. Payment of all Board fees, application–section fees and examination provider fees must be made
payable to the Arkansas State Board of Public Accountancy in the form of a cashier’s check or money order drawn on a US bank and in US dollars. These fees are nonrefundable and may not be used towards a future application to sit for the examination. The fees to be submitted with the application are as follows:
Initial (first-time) $ 50.00
AND
Examination 4 sections $ 120.00
Examination 3 sections 105.00
Examination 2 sections 90.00
Examination 1 section 75.00
AND
The following fees are collected by the Board and paid to the contract examination providers for the following examination sections:
Auditing and Attestation (AUD) $195.35
Business Environments and Concepts (BEC) $176.25
Financial Accounting & Reporting (FAR) $195.35
Regulation (REG) $176.25
The fee to transfer credit from another jurisdiction is $10.00 per exam section. This fee should be submitted with your application and the
Authorization for Interstate Exchange of Examination and Licensure Information form.
Arkansas Society of Certified Public Accountants
Robin Harris
Phone Number: 501-664-8739
Address: 11300 Executive Center Drive, Little Rock, AR 72211-4352
Email: ascpa@arcpa.org
Arkansas State Board of Public Accountancy
Phone Number: 501-682-1520 or 501-682-5532 (License Application)
Fax Number: 501-682-5538
Address: 101 East Capitol, Suite 450, Little Rock, AR 72201
Email: james.corley@arkansas.gov
