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Arkansas CPA Exam Requirements

For Candidates in Arkansas that have not Taken the Uniform CPA Exam

The Arkansas State Board of Accountancy was established in 1915 with three members sitting on the board. It is now made up of seven board members that serve under an executive director. The board is responsible for the testing and evaluation of CPA licensure candidates in the state.

Education Requirements

You do not need 150 semester hours to sit for the CPA exam in Arkansas.

The education requirements that must be met to sit for the Uniform CPA exam in Arkansas:

  • 120 semester hours of undergraduate work, resulting in a bachelor’s degree
    • At least 30 semester hours must be upper level accounting classes
    • At least 30 semester hours must be upper level business classes 
  • The board may require you to provide course description and documentation for classes of independent study and internships that fulfill accounting and/or business education requirements

General Requirements

  • There is no residency or citizenship requirement for taking the CPA exam in Arkansas
  • The passing grade for each section of the Uniform CPA exam in Arkansas is a 75

Fee Requirements

The fees for first time applicants are as follows:

  • Application submission – $50
  • Examination registration for the state of Arkansas
    • All four sections – $120
    • Three sections – $105
    • Two sections – $90
    • One section – $75
  • Examination registration for the providers
    • Auditing and Attestation (AUD) – $192.03
    • Business Environments and Concepts (BEC) – $172.51
    • Financial Accounting and Reporting (FAR) – $192.03
    • Regulation (REG) – $172.51

Prometric text centers in Arkansas can be found in:

  • Fort Smith
  • Arkadelphia
  • Little Rock

Already passed the CPA Exam and looking for additional licensing requirements in Arkansas? – Click Here