Arkansas CPA CPE Requirements

How to reach the regulator directly.

Arkansas State Board of Public Accountancy
101 East Capitol, Suite 450
Little Rock, AR 72201

Tel: (501) 682-5534
Fax: (501) 682-5538

Email: ASBPA@Arkansas.gov

The regulator's own published rules and related resources.

Arkansas State Board of Public Accountancy

The total continuing education hours required.

120 hours during the preceding 36 months OR 40 hours during the preceding 12 months.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

BASIC REQUIREMENTS:

Technical Subjects:

Effective January 1, 2020: Beginning January 1, 2020 (CPE taken for the 2021 license year and beyond), licensees engaged in the practice of public accounting shall complete at least 40 percent of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. Licensees not engaged in the practice of public accounting shall complete at least 20 percent of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.

Effective August 17, 2013 through December 31, 2019: CPE periods beginning January 1, 2014 and through December 31, 2019: All licensee holders shall complete at least 50 percent of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.

• Clarification Note: Technical subjects no longer include credit in Computer Science or Management Advisory Services.

Prior to August 17, 2013: CPE periods ending December 31, 2013 and earlier: All license holders shall complete at least 60 percent of the required hours in the subject areas of accounting, accounting ethics, attest, taxation, computer science (computer science does not include tutorials and/or related videos) or management advisory services.

License Holders Engaged In Any Attest Or Compilation Function:

License holders engaged in any attest or compilation function shall complete at least 20 percent of the required hours in the subject areas of attest and accounting theory/practice.

Ethics:

All license holders must complete at least 4 hours of CPE in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of the current license.

• Note: The Board has informed CeriFi CPEdge that, while general Ethics courses are acceptable as well as those which contain Arkansas specific information, courses which only contain topics based solely on another state's regulations are not acceptable.

Effective for license periods ending December 31, 2015 and after: Licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a web based course via the Board’s website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement. The hour of CPE on Board specific rules and laws must be completed during the 36 months immediately preceding the expiration date of the current license.

• Note: August 18, 2014: CeriFi CPEdge has confirmed with the AR Board that the 1-hour ethics program will be administered via the AR Board and will not be available until January 2015. For more information, contact the AR Board.

Limitation On Credit for Individual Study Programs and Publications:

Effective January 1, 2020: Combined credit awarded in individual study programs, distance learning, independent study, self-study, and publication shall not exceed 80 percent of the total CPE hours required.

Prior to January 1, 2020: Combined credit awarded through individual study programs and publication credit shall not exceed 60 percent of the total CPE hours required.

How the reporting cycle is structured.

Calendar year (Every 3 calendar years.)

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

Applicants for renewal of a license must submit with their annual registration a representation that the applicant has met the CPE requirement for issuance of a license together with a CPE statement, in a form prescribed by the Board, showing the continuing education programs and hours completed during the twelve months immediately preceding January 1 of the year for which the license is being renewed.

Responsibility for documenting the acceptability of the continuing education requirement rests with the applicant, who must retain such documentation for a period of five (5) years following the end of the year of completion of the continuing education hours.

The CPE statement shall show the following:

1. Name of the attendee (effective January 1, 2014);
2. NASBA registration number or an E, if the sponsor is exempt;
3. Sponsoring organizations;
4. Location of program;
5. Title of program or description of content;
6. Dates attended and/or completed and submitted;
7. Field of Study;
8. Hours claimed; and
9. Other information as designated by the Board.

The renewal or reporting deadline.

December 31.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure by applicant for renewal of a license to complete the CPE requirement shall constitute grounds for revocation, suspension, or refusal to issue or renew such license.

On an annual basis, the Board will audit the CPE statements of a selected number of licensees, and those licensees will be required to submit support documentation acceptable to the Board as part of the audit process.

Effective January 1, 2014: Licensees who fail the CPE audit can appeal to the CPE Compliance Committee, and if necessary, the full Board.

Noncompliance and Sanctions:

1. Should a licensee report less than the required number of CPE hours, the licensee shall complete the balance of the CPE hours for the reporting period and provide the Board with appropriate documentation no later than January 31 of the following CPE reporting period. Delinquent CPE hours reported to the Board under Section 13.6 shall first apply to the deficiency and any remaining CPE hours shall be applied to the current CPE reporting period.
2. Should a licensee fail to timely report CPE hours in conjunction with the renewal application or fail to timely file a report on completion of the balance of the CPE hours as provided in the paragraph above, the Board shall serve notice of noncompliance upon the licensee. The notice shall state the nature of the noncompliance. The licensee shall, within thirty (30) days of the date of the notice, deliver acceptable documentation to the Board that the licensee has successfully completed the minimum CPE hours to correct the noncompliance.
3. In addition to the notice of noncompliance described above, the Board may institute a proceeding to impose disciplinary action against a licensee who fails to comply with any provision under Rule 13. The disciplinary action for a licensee who completes the minimum number of CPE hours during the period provided in paragraph (a) of this section shall be a monetary penalty unless the Board determines that other disciplinary action is appropriate. The disciplinary action for a licensee who failed to obtain the minimum CPE hours before the date for correction of the delinquency under paragraph (a) of this section or who completed the minimum CPE hours after notice of noncompliance under paragraph (b) of this section may be suspension of the license unless the Board determines other disciplinary action to be appropriate.
4. A licensee who has been suspended pursuant to this section may file a petition for reinstatement which shall state the reasons for noncompliance, that the licensee is presently in compliance, any other material information and that the licensee has not performed any of the services (set forth in A.C.A § 17-12-505) since the suspension under this section. The petitioner may request a hearing and the Board may require additional CPE hours as a condition of reinstatement. Any reinstatement shall be subject to the provisions of Rule 13.9 ("Activation of Delinquent, Suspended or Revoked Licenses").

Reduced or prorated requirements for a first renewal.

Credits Required:

Effective August 17, 2013: Licensees who are in their first calendar year of licensure must obtain CPE hours prorated based on the date of initial licensure.

• Note: CeriFi CPEdge has confirmed that the proration will begin with individuals licensed on or after January 1, 2013. Proration to be calculated based on whole and partial months remaining in the first calendar year times 3.33, rounded up to the nearest half hour.
  • Example: if someone was licensed on October 10, 2013, they would need 9.99 hours, which is rounded up to 10.0 hours (3 months X 3.33).

Prior to August 17, 2013: The requirement for new licensees is identical to that for experienced licensees. Thus, in theory, credits earned prior to licensure can be applied towards the CPE requirement.

Ethics:
Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure.

Non-Acceptable Continuing Education:

Acceptable continuing education will not include any education leading to completion of the requirements to acquire a CPA certificate. Included in this category is:

1. any academic work necessary to qualify to take the CPA Examination and
2. any CPA Review courses or course(s) offered for the specific purpose of preparing to take the CPA Examination.

Rules for professionals licensed elsewhere.

Multiple/Reciprocal License:

Effective February 26, 2016: For a holder of an active CPA license in multiple jurisdictions, continuing education courses accepted by the jurisdiction of residence will be accepted. However, minimum requirements prescribed in Rule 13.2(a) must be met. (Refer to "Basic Requirements" in the "Breakdown of Specific Requirements" section above.)

Prior to February 26, 2016: Updated January 25, 2016: In the case of an Arkansas reciprocal license, continuing education programs that have been accepted for fulfillment of the CPE credit in the jurisdiction of the original licenses will be accepted.

Prior to January 25, 2016: Rule Repealed: A non-resident licensee seeking renewal of a permit to practice in this state can satisfy the CPE requirement of this state by meeting the comparable CPE requirements for renewal of a license, permit or registration in the state in which the licensee's principal office is located (home state).

Prior to January 25, 2016: Rule Repealed: A non-resident applicant for renewal shall be presumed to have complied with the CPE requirements in his home state by certifying that he has met the CPE renewal requirements of that state on the renewal application of this state.

Prior to January 25, 2016: Rule Repealed: If a non-resident licensee's home state has no CPE requirements for renewal of a licensee, permit or registration or those requirements are less than 40 hours in the past twelve months or 120 hours in the past three years, the non-resident licensee must comply with the CPE requirements for renewal of a permit to practice in this state; provided, however, any hours accepted by the Board in his home state shall be credited toward his CPE requirements in this state.

CE Programs in Other Jurisdictions:

Effective January 1, 2014: Continuing education programs accepted in other jurisdictions that have a sponsor review program will be accepted.

Prior to January 1, 2014: Continuing education programs offered in other jurisdictions that have comparable CPE rules to the Arkansas Board’s rules will be accepted. The burden of proof on comparable CPE lies with the licensee.

Who may be excused from all or part of this requirement.

The Board may make exceptions for reasons of individual hardship including, but not limited to, health, military service, foreign residency, or other good cause. No exception shall be made solely because of age or retirement.

Military Exemption:

Effective January 25. 2016: The Board shall allow a full or partial exemption from continuing education requirements for the following licensees:

1. An active duty military service member deployed outside of the State of Arkansas;
2. A returning military veteran within one (1) year of his or her discharge from active duty; or
3. the spouse of a person under (1) or (2) above.

Effective January 25. 2016: In order to receive a full or partial CPE exemption, a qualifying individual must submit a written request for an exemption to the Board. The written request must explain whether a full or partial waiver of the CPE requirement is sought and why such waiver is appropriate under the individual’s specific circumstances. In deciding the extent of any CPE waiver allowed under this Rule, the Board will take into consideration factors including, but not limited to:

1. ability to access any CPE programs;
2. ability to access various types of CPE;
3. applicant’s personal circumstances; and
4. the length of time on active duty.

Inactive Status:

1. Updated January 1, 2020: Except as provided in A.C.A.§ 17‐12‐505(c), a licensee on inactive status shall not perform for the public any services (as set forth in A.C.A.§ 17‐12‐505(a)). If the licensee performs any such services, he or she shall be subject to discipline by the Board.
2. A licensee who complies with this Rule 13.7 shall be granted an exception to the continuing education requirement.
3. To qualify for this exception, the licensee must annually pay the appropriate inactive status registration fee as determined by the Board and complete a form prescribed by the Board.
4. A person on inactive status may convert to active status as follows:
   1. Complete a form prescribed by the Board and submit payment of the appropriate fee(s) (initial or upgrade) for active status.
   2. Comply with CPE requirements under these rules for the renewal period following reinstatement on a pro rata basis, such hours to be computed at a rate of 3 1/3 hours per month from the date of reinstatement to the end of the renewal period in which reinstatement occurs.
   3. Effective February 26, 2016: Undergo a federal and state background check.
   4. Updated February 26, 2016: Comply with the appropriate condition below:
      1. If inactive for less than three (3) years, the licensee must deliver documentation acceptable to the Board showing completion of forty (40) hours of CPE, qualified pursuant to Rule 13.2, for each consecutive (12) month period the licensee was on inactive status. For any period of less than twelve (12) consecutive months, whether alone or as part of a period exceeding twelve (12) months, the number of CPE hours shall be prorated at the rate of 3 1/3 hours of CPE per month of inactive status.
      2. If inactive for less than (1) year, the licensee will be considered not to have been inactive for CPE reporting purposes.
      3. If inactive for three (3) years or more, the licensee must develop and deliver to the Board a proposed program of CPE as specified in Rule 13.2(a) (to include four hours of accounting professional conduct and ethics). After the Board’s approval of the CPE program, the licensee shall complete all of the CPE hours during the 36-month period immediately preceding the date of the licensee’s application for active status. The licensee shall attach to said application documentation acceptable to the Board showing successful completion of all of the CPE hours comprising said CPE program.
      4. Updated February 26, 2016: Applicants who have been inactive for three (3) years or more must have at least one year of experience verified by a form approved by the Board from a licensee as defined in the Act or from another state. This experience must have been earned within the five years preceding the application for active status.

RETIRED [AND DISABLED] STATUS:

Updated February 26, 2016 / Updated May 3, 2018: Retired Status: A licensee who is at least 55 years old and has filed a request on a form prescribed by the Board stating that he or she has no association with accounting work for compensation may be granted retired status upon approval of the application. Licensees on retired status are not required to comply with the continuing professional education requirements set forth in Board Rule 13 or to make payment of annual license fees.

1. The licensee who has been granted retired status immediately becomes ineligible for retired status upon:
   1. Re-entering the workforce in a position that has an association with accounting work for which he or she receives compensation; or
   2. Serving on a Board of Directors, Board of Trustees, or in a similar governance position, unless the service is provided without compensation and is for a charity or a civic or not-for-profit organization.
2. Upon the occurrence of either 13.8(a)(1)(a) or 13.8(a)(1 )(b) above, the licensee must notify the Board and request an application for active status or inactive status (if eligible) and:
   1. Pay the license fee established by the Board;
   2. Complete the active or inactive license application; and
   3. If converting to active status, meet the requirements of Board Rule 13.7(d).

Effective May 3, 2018: Disabled Status. Disabled status may be granted to a licensee who submits to the Board a statement and a letter from the licensee’s physician that identifies the disability and states that the individual is unable to work because of a severe, ongoing, physical or mental impairment or medical condition that is not likely to improve within the next 12 consecutive months. Licensees on disabled status are not required to comply with the continuing professional education requirements set forth in Board Rule 13 or to make payment of annual license fees.

1. The licensee who has been granted disabled status immediately becomes ineligible for disabled status upon:
   1. Re-entering the workforce in a position that has an association with accounting work for which he or she receives compensation; or
   2. Serving on a Board of Directors, Board of Trustees, or in a similar governance position, unless the service is provided without compensation and is for a charity or a civic or not-for-profit organization.
2. Upon the occurrence of either 13.8(b)(1)(a) or 13.8(b)(1)(b) above, the licensee must notify the Board and request an application for active status or inactive status (if eligible) and:
   1. Pay the license fee established by the Board;
   2. Complete the active or inactive license application; and
   3. If converting to active status, meet the requirements of Board Rule 13.7(d).

For purposes of this section the term “association with accounting work” shall include, but not be limited to, the following:

1. Whether for the public or for an employer - Working, supervising, or providing oversight of accounting work performed in the areas of financial accounting and reporting; tax compliance, planning or advice; management advisory services; accounting information systems; treasury, finance, or audit; or
2. Representing to the public, including an employer, that the individual is a CPA or public accountant in connection with the sale of any services or products involving accounting work, including such designation on a business card, letterhead, proxy statement, promotional brochure, advertisement, or office; or
3. Offering testimony in a court of law purporting to have expertise in accounting and reporting, auditing, tax, or management services.

All Board rules and all provisions of the Public Accountancy Act of 1975 apply to an individual in retired or disabled status. Licensees in retired status must use the term “Retired” adjacent to their CPA or PA title. Licensees in disabled status must use the term “Inactive” adjacent to their CPA or PA title.

Activation of Delinquent, Suspended or Revoked Licenses:

A person whose license is delinquent, suspended, void, or revoked and who applies for active status will be subject to the same CPE requirements as those who wish to activate inactive licenses (refer to "Inactive Status" above).

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective January 1, 2020:

1. Effective January 1, 2020: Beginning January 1, 2020 (CPE taken for the 2021 license year and beyond), licensees engaged in the practice of public accounting shall complete at least 40 percent of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. Licensees not engaged in the practice of public accounting shall complete at least 20 percent of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.
2. Nano Learning and Nano Learning Limitation: Effective January 1, 2020: (CPE taken for the 2021 license year and beyond) a licensee may earn a maximum of 4 hours of CPE each year by completing nano learning courses. A nano learning course is a tutorial program designed to permit a participant to learn a given subject in a 10‐minute increment using electronic media and without interaction with a real time instructor. For purposes of calculating CPE credits, one CPE hour shall consist of five ten‐minute courses.
3. Limitation On Credit for Individual Study Programs and and Publications: Effective January 1, 2020: Combined credit awarded in individual study programs, distance learning, independent study, self-study, nano learning and publications shall not exceed 80 percent of the total CPE hours required.
4. The definition of 'Computer Science' has been rescinded from the rules.
5. Clarifications have been made to Retired and Disabled statuses.

Effective February 26, 2016:

• The AR Board made numerous language clarifications and updates to the regulations as part of the February 26, 2016 rule changes. Changes to not affect basic CPE requirements for licensees, however, language has been updated related to: multiple/reciprocal licenses; inactive status; and .

Requirements for Non-Residents / Exemptions:

Prior to January 25, 2016: Rule Repealed: A non-resident licensee seeking renewal of a permit to practice in this state can satisfy the CPE requirement of this state by meeting the comparable CPE requirements for renewal of a license, permit or registration in the state in which the licensee's principal office is located (home state).

Prior to January 25, 2016: Rule Repealed: A non-resident applicant for renewal shall be presumed to have complied with the CPE requirements in his home state by certifying that he has met the CPE renewal requirements of that state on the renewal application of this state.

Prior to January 25, 2016: Rule Repealed: If a non-resident licensee's home state has no CPE requirements for renewal of a licensee, permit or registration or those requirements are less than 40 hours in the past twelve months or 120 hours in the past three years, the non-resident licensee must comply with the CPE requirements for renewal of a permit to practice in this state; provided, however, any hours accepted by the Board in his home state shall be credited toward his CPE requirements in this state.

Exemptions / Military Exemption:

Effective January 25. 2016: The Board shall allow a full or partial exemption from continuing education requirements for the following licensees:

1. An active duty military service member deployed outside of the State of Arkansas;
2. A returning military veteran within one (1) year of his or her discharge from active duty; or
3. the spouse of a person under (1) or (2) above.

Effective January 25. 2016: In order to receive a full or partial CPE exemption, a qualifying individual must submit a written request for an exemption to the Board. The written request must explain whether a full or partial waiver of the CPE requirement is sought and why such waiver is appropriate under the individual’s specific circumstances. In deciding the extent of any CPE waiver allowed under this Rule, the Board will take into consideration factors including, but not limited to:

1. ability to access any CPE programs;
2. ability to access various types of CPE;
3. applicant’s personal circumstances; and
4. the length of time on active duty.

Breakdown of Specific Requirements:

Revised Ethics Requirement: Effective for 3-year license periods ending December 31, 2015 and after: Licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a web based course via the Board’s website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement. The hour of CPE on Board specific rules and laws must be completed during the 36 months immediately preceding the expiration date of the current license.

• Note: August 18, 2014: CeriFi CPEdge has confirmed with the AR Board that the 1-hour ethics program will be administered via the AR Board and will not be available until January 2015. For more information, contact the AR Board.

Requirements for Non-residents:

Multiple/Reciprocal License: Effective January 1, 2014: For a holder of an active CPA license in multiple jurisdictions, continuing education courses accepted by the jurisdiction of residence will be accepted. However, minimum AR Board requirements must be met.

General Characteristics of Accredited Education:

Definition of Group Program: Updated 2014: An educational process designed to permit a participant to learn a given subject through interaction with an instructor and other participants either in a classroom setting or using the Internet or video conferencing technology (noninteractive Internet courses will not qualify in this area). Interactive webinars are considered group programs. The key component in interactive CPE courses is that the content is delivered in a manner so that the participants can interact with the remote instructor.

CE Programs in Other Jurisdictions: Effective January 1, 2014: Continuing education programs accepted in other jurisdictions that have a sponsor review program will be accepted.

Effective August 17, 2013: CPE periods beginning January 1, 2014 and after: All licensee holders shall complete at least 50 percent of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.

Requirements for New Licensees:

Effective August 17, 2013: Licensees who are in their first calendar year of licensure must obtain CPE hours prorated based on the date of initial licensure.

• Note: CeriFi CPEdge has confirmed that the proration will begin with individuals licensed on or after January 1, 2013. Proration to be calculated based on whole and partial months remaining in the first calendar year times 3.33, rounded up to the nearest half hour.
  • Example: if someone was licensed on October 10, 2013, they would need 9.99 hours, which is rounded up to 10.0 hours (3 months X 3.33).

Exemptions:

Effective August 17, 2013: Applicants who have been inactive for three (3) years or more must have their experience verified by a form approved by the Board from a licensee as defined in the Act or from another state. This experience must have been earned within the five years preceding the application for active status. If an individual is unable to meet the experience requirement, in lieu of this requirement the licensee may complete 120 hours of CPE in content areas (prescribed in Rule 13.2(a)(1)).

Credit for Self-Study Education / Standards of Approval of CE Activities:

Definition of Self-study Program: An educational process designed to permit a participant to learn a given subject without major involvement of an instructor. Self-study programs use a word count formula (effective August 17, 2013) or a pilot test (a sampling of at least three individuals) to measure the average completion time from which the recommended CPE credit is determined.

Breakdown of Specific Requirements:

Ethics: The Ethics requirement no longer has a proration for those new licensees who were licensed in 2005. Originally, licensees issued their first license in 2005 were required to report at least one credit of ethics during the 2005 reporting year. However, given that the requirement was changed in December 2005 to require 4 hours of ethics during any 36 month reporting period, this proration is no longer valid and new licensees who did not attain their 1 credit hour by the end of 2005 will not be punished for failing to do so.