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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement No
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 30 upper-level hours, 20 graduate hours or a combination of both. Classes must cover Financial Accounting (Intermediate Acct.), Management Accounting (Cost Acct.), Governmental or Not-for-Profit Accounting (Institutional Acct.), Federal Taxation (Adv. Income Tax or Fundamentals of Taxation), Auditing and Attestation, and Accounting Information Systems.
Exam sitting requirements: Bachelor's Degree, thirty hours upper level Accounting, and thirty hours in Business, other than Accounting. Accounting and Business classes must be completed with a grade of “C” or above.
Experience Requirements: 1 year experience, verified by a licensed CPA, through employment in government, industry, academia or public practice providing any type of services or advice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills.
Ethics Exam: No ethics exam
State Society

Arkansas Society of Certified Public Accountants

Robin Harris

11300 Executive Center Drive

Little Rock, AR



State Board

Arkansas State Board of Public Accountancy


101 East Capitol

Suite 450

Little Rock, AR


Applicant instructions for the uniform CPA examination


  • Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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