Arkansas offers promising opportunities for aspiring CPAs, with the state serving as the headquarters to major corporations such as Walmart, Tyson Foods, and J.B. Hunt. The Arkansas Division of Workforce Services projects a strong 13% increase in accountant and auditor jobs through 2028, making it an excellent time to pursue your CPA license in the Natural State.
This comprehensive guide walks you through each step of becoming a CPA in Arkansas, from meeting educational requirements to maintaining your license through continuing professional education.
Arkansas CPA Requirements at a Glance
- Education: 150 semester hours (Bachelor’s degree + 30 additional credits)
- Exam: Pass all 4 sections of the Uniform CPA Exam
- Experience: 2,000 hours (1 year) supervised by a licensed CPA
- License Timeline: Typically 30 days after application approval
- CPE: 40 hours annually or 120 hours every 3 years
- Reciprocity: Available for out-of-state CPAs meeting requirements
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1. Arkansas CPA Education Requirements
The Arkansas State Board of Public Accountancy requires all CPA candidates to complete 150 semester hours of education, including a bachelor’s degree from an accredited institution. Here’s what you need to know about meeting these educational requirements.
Degree and Credit Hour Requirements
To qualify for CPA licensure in Arkansas, you must:
- Earn a bachelor’s degree or higher from an accredited college or university
- Complete a total of 150 semester credit hours
- Include specific accounting and business coursework (detailed below)
Since most bachelor’s degrees consist of 120 semester hours, you’ll need an additional 30 credits. Common pathways include:
- Master’s degree in accounting (most popular option)
- Post-baccalaureate certificate in accounting
- Five-year integrated bachelor’s/master’s CPA track programs
- Additional undergraduate coursework
Required Coursework Breakdown
Your 150 semester hours must include specific accounting and business courses:
Required Accounting Course Topics:
- Accounting information systems
- Auditing and attestation
- Federal taxation
- Not-for-profit accounting
- Governmental accounting
- Management accounting
- Financial accounting
Additional Credit Options:
- Internships: Maximum 3 semester hours can count toward accounting OR business requirements (not both)
- Independent Study: Maximum 3 semester hours toward accounting OR business requirements
- Military Service: Maximum 3 semester hours (cannot apply to accounting component)
Accepted Accreditation Bodies
Arkansas recognizes degrees from institutions accredited by these regional bodies:
- Middle States Association of Colleges and Schools
- Southern Association of Colleges and Schools–Commission on Colleges
- Higher Learning Commission
- Western Association of Schools and Colleges
- New England Association of Schools and Colleges
- Northwest Commission on Colleges and Universities
Foreign Education Credentials
If you attended a foreign university, you must have your transcripts evaluated by a National Association of Credential Evaluation Services (NACES) member agency. The evaluation must demonstrate equivalency to U.S. educational standards.
2. Taking the Uniform CPA Exam in Arkansas
Once you’ve completed your educational requirements, you’re eligible to sit for the Uniform CPA Exam. Arkansas has specific rules about when you can take the exam and how to apply.
Eligibility Requirements
To take the CPA exam in Arkansas, you must have:
- Completed all 150 semester hours of required education
- Finished all required accounting and business coursework
- Earned your bachelor’s degree or higher
- Completed all courses needed for graduation (you cannot test while still enrolled)
Important: Arkansas does not allow CPA exam candidates to test before completing all educational requirements, unlike some other states.
Application Process
- Complete the Online Application
- Submit through the Arkansas State Board of Public Accountancy website
- Pay the initial $50 application fee
- Pay the exam section fees as required
- Submit Required Documents
- Email to: [email protected]
- Color copy of photo identification
- Name change documentation (if applicable)
- Official transcripts (sent directly from your school)
- Receive Your Notice to Schedule (NTS)
- Issued by NASBA once approved
- Delivered via your chosen method (mail, fax, or email)
- Valid for specific testing windows
- Schedule Your Exam
- Book through Prometric’s website
- Arkansas testing locations:
- Little Rock
- Fort Smith
- Arkadelphia
CPA Exam Sections and Format
The Uniform CPA Exam consists of four sections:
For detailed exam preparation strategies and study tips, visit our comprehensive CPA exam guide.
3. Arkansas CPA Experience Requirements
Arkansas follows the Uniform Accountancy Act, requiring one year (2,000 hours) of qualifying professional experience before you can receive your CPA license.
Experience Guidelines
- Duration: 2,000 hours total (equivalent to one year of full-time work)
- Timeframe: Must be completed within three years
- Employment Type: Can be full-time or part-time
- Supervision: Must be supervised and verified by a licensed CPA
Qualifying Experience Areas
Your experience must include work in one or more of these areas:
- Public accounting
- Industry accounting
- Government accounting
- Academia (teaching accounting)
Required Skills Coverage
Your experience should demonstrate competency in:
Documentation Requirements
You’ll need your supervising CPA to complete the official Work Experience Summary form, which includes:
- Detailed description of duties performed
- Verification of hours worked
- Confirmation of skill areas covered
- CPA supervisor’s license information
4. Obtaining Your Arkansas CPA License
After passing the CPA exam and completing your experience requirement, you’re ready to apply for your Arkansas CPA license.
License Application Checklist
Before applying, ensure you have:
- ✓ Completed 150 semester hours of education
- ✓ Earned your bachelor’s degree or higher
- ✓ Passed all four sections of the CPA exam
- ✓ Completed 2,000 hours of qualifying experience
- ✓ Obtained your Work Experience Summary form from your supervisor
Application Process
- Request Application Form
- Contact the Arkansas State Board of Public Accountancy
- Call licensing department: (501) 682-5532
- Submit Complete Application
- Include all required documentation
- Pay applicable licensing fees
- Submit official transcripts (sent directly from school)
- Processing Time
- Typical processing: 30 days or less
- License is delivered by mail once approved
Interstate Reciprocity
If you hold a CPA license from another state, you may qualify for reciprocal licensure in Arkansas. Requirements include:
- Current, valid CPA license in good standing
- Four years of public accounting experience in the past 10 years
- Meet Arkansas CPE requirements (40 hours annually or 120 hours in 3 years)
- Verification through CPA Mobility
International Reciprocity
Arkansas offers reciprocal licensing for credential holders from:
- Institute of Chartered Accountants in Australia (ICAA)
- CPA Australia (CPAA)
- Canadian Institute of Chartered Accountants (CICA)
- Instituto Mexicano De Contadores Publicos (IMCP)
- Institute of Chartered Accountants in Ireland (ICAI)
International candidates must pass the International Qualification Exam (IQEX) and meet additional requirements.
5. Arkansas CPA Salary Information
Understanding salary expectations is crucial when planning your CPA career in Arkansas. The following data reflects the most recent Bureau of Labor Statistics information for accountants and auditors in the state.
Statewide Salary Overview
Metropolitan Area Salary Comparison
Factors Affecting CPA Salaries in Arkansas
- Industry: Public accounting firms typically offer competitive starting salaries with rapid advancement
- Company Size: Fortune 500 companies like Walmart often pay premium salaries
- Specialization: Tax specialists and forensic accountants may command higher wages
- Location: Northwest Arkansas (Fayetteville area) generally offers higher salaries
- Experience: CPAs with 5+ years of experience see significant salary increases
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
6. Continuing Professional Education (CPE) in Arkansas
Maintaining your Arkansas CPA license requires ongoing professional development through continuing education.
CPE Requirements
Arkansas CPAs must complete:
- Annual Option: 40 hours of CPE in the 12 months before license expiration
- Three-Year Option: 120 hours of CPE in the 36 months before license expiration
Subject Matter Requirements
Approved CPE Formats
Acceptable continuing education includes:
- Technical sessions at professional conferences
- University credit courses (1 semester hour = 15 CPE hours)
- Self-study programs from NASBA-approved sponsors
- Webinars and online courses
- In-house training programs
- Published articles or books (author credit)
CPE Reporting and Records
- Submit the CPE report with license renewal
- Maintain documentation for 5 years
- Include program details, dates, and sponsor information
Professional Organizations
Consider joining these organizations for CPE opportunities and professional development:
- Arkansas Society of Certified Public Accountants
- American Institute of CPAs (AICPA)
- Institute of Management Accountants
7. Frequently Asked Questions
How long does it take to become a CPA in Arkansas?
The typical timeline is 5-6 years: 4 years for a bachelor’s degree, 1-2 years for additional education (150 hours), plus time to pass the CPA exam and complete the one-year experience requirement. Most candidates complete the entire process within 6-7 years.
Can I take the CPA exam before graduating in Arkansas?
No, Arkansas requires you to complete all 150 credit hours and earn your degree before sitting for the CPA exam. You cannot test while still enrolled in courses needed for graduation.
What’s the CPA exam pass rate in Arkansas?
Pass rates vary by section and testing window, but Arkansas candidates typically perform at or above the national average of approximately 50% per section. First-time candidates often have higher pass rates than repeat test-takers.
How much does it cost to become a CPA in Arkansas?
Total costs typically include: CPA exam fees ($1,000-$1,500), application fees ($50), licensing fees, and education costs. Budget approximately $3,000-$5,000 for all CPA-related expenses beyond your education.
Can I get my CPA license with an online accounting degree?
Yes, as long as your online degree is from a regionally accredited institution and meets all course requirements. Arkansas treats online degrees the same as traditional degrees.
Do I need to be a U.S. citizen to become a CPA in Arkansas?
No, U.S. citizenship is not required. However, you must have proper work authorization to complete the experience requirement and maintain a valid address in the United States.
How often do I need to renew my Arkansas CPA license?
Arkansas CPA licenses must be renewed annually. Renewal includes confirming completion of CPE requirements and paying the renewal fee.
What happens if I don’t complete my CPE requirements?
Failure to complete CPE requirements can result in license suspension or revocation. The board may allow a grace period or a remediation plan depending on circumstances.
Can I practice in Arkansas with an out-of-state CPA license?
Through CPA Mobility provisions, you may provide temporary services in Arkansas with an active license from another state. However, establishing a principal place of business in Arkansas requires obtaining an Arkansas license.
What career paths are available for Arkansas CPAs?
Arkansas CPAs work in diverse roles, including public accounting, corporate accounting for major employers like Walmart and Tyson Foods, government positions, internal auditing, tax consulting, and financial planning. The state’s business environment offers opportunities across industries.
