Arkansas: CPE, firm permit and peer review rules for CPAs.

This page lists what the Arkansas board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Arkansas, field by field.

Board of accountancy

Arkansas State Board of Public Accountancy (Arkansas Department of Labor and Licensing)

CPE hours & reporting period

40 hours in the 12 months, or 120 hours in the 36 months, preceding January 1 of the renewal year; licenses expire December 31 each year. 17 CAR § 236-1203(a): "An applicant for renewal of a license must have completed acceptable CPE ... in the amount of one hundred twenty (120) hours within thirty-six (36) months or forty (40) hours within twelve (12) months immediately preceding January 1 of the year for which the license is renewed." A.C.A. § 17-12-502(a) states the same 40-hour/120-hour requirement measured to the expiration date of the license. Subject minimums: licensees in public accounting must complete at least 40% of required hours in the content subject areas of accounting, accounting ethics, attest or taxation; licensees not in public accounting at least 20% (§ 236-1203(b)); licensees engaged in any attest or compilation function at least 20% in attest and accounting theory/practice (§ 236-1203(c)). The Board's CPE summary page states these as 16 hours under the 40-hour rule or 48 hours under the 120-hour rule (8 or 24 for licensees not in public practice; 8 or 24 in accounting/attest for attest or compilation work) and a group-study minimum of 8 hours under the 40-hour rule or 24 hours under the 120-hour rule. Licensees in their first calendar year of licensure complete prorated hours (§ 236-1203(e)). Combined self-study and authorship credit "shall not exceed eighty percent (80%) of the total CPE hours required" (§ 236-1204(f)); nano learning is capped at four hours per year (§ 236-1204(b)(2)(E)).

Ethics CPE requirement

4 hours per 36 months, including 1 hour of Arkansas-specific content. 17 CAR § 236-1203(d)(1): "Licensees must complete at least four (4) hours of CPE in the area of accounting professional conduct and ethics during the thirty-six (36) months immediately preceding the expiration date of their current license." § 236-1203(d)(2)(A): "Licensees must complete one (1) hour of CPE on Arkansas State Board of Public Accountancy specific laws and rules (also known as Arkansas Ethics or ETA) during the thirty-six (36) months immediately preceding the expiration date of their current license", satisfied by a web-based course via the Board's website or group training taught by a board member, board staff member or board designee, and counted toward the 4 hours (§ 236-1203(d)(2)(B)-(C)). The requirement "is not required until your first full calendar year of initial licensure" (§ 236-1203(d)(3)). The Board's Arkansas Ethics Course (ETA) page: "the Board has contracted with a vendor to provide a 1 hour self-study course" at "no charge for course", described as 1 hour of ASBPA Ethics plus 3 additional hours of ethics over every 3-year period.

CPA firm permit / registration

Firm registration with the Board is required for any firm with an Arkansas office engaged in the practice of public accounting or using the title CPA or CPA firm, and for out-of-state firms performing specified attest services for Arkansas home-office clients; registrations expire December 31 each year. A.C.A. § 17-12-401(b)(1): "A firm shall hold a registration under this section if the firm: (A) Has an office in this state: (i) Engaged in the practice of public accounting; or (ii) That uses the title 'CPA' or 'CPA firm'; or (B) Does not have an office in this state but performs attest services described in § 17-12-103(a)(2)(A), § 17-12-103(a)(2)(C), or § 17-12-103(a)(2)(D) for a client having its home office in this state." 17 CAR § 236-904(a): "A firm engaged in the practice of public accounting that has an office in this state must register with the Arkansas State Board of Public Accountancy"; firm includes a corporation, partnership, limited liability company, sole proprietorship and other permissible forms of practice (§ 236-904(a)(2)). § 236-904(b): a firm without an Arkansas office must register to perform, for a client whose home office is in Arkansas, a financial statement audit or other SAS engagement, an SSAE examination of prospective financial information, or a PCAOB-standards engagement. A.C.A. § 17-12-504(b)(2): "Unless otherwise provided by board rule, all firm registrations shall expire on December 31 of each year and may be renewed annually for a period of one (1) year by registrants in good standing upon payment of the annual renewal fee."

Peer review requirement

Required of licensees performing attest services, once every three years; compilation-only and preparation-only practices are excluded from peer review but are subject to the Board's practice review. A.C.A. § 17-12-508(a)(1): "Beginning January 1, 2019, the Arkansas State Board of Public Accountancy shall by rule require licensees who perform attest services to enroll in an approved peer review program and have a peer review one (1) time every three (3) years." § 17-12-508(a)(2): "Licensees who perform compilation or preparation of financial statements as their highest level of service shall be excluded from the peer review requirement under this section." 17 CAR § 236-1904(a)-(b): enrollment in a board-approved peer review program is required of each licensee performing attest services; a licensee that begins attest work must notify the Board within 30 days and provide enrollment information within 12 months; the initial peer review is ordinarily due 18 months from enrollment; subsequent peer reviews must be completed and submitted to the sponsoring organization within three years and six months from the peer review year end of the previous review (§ 236-1904(b)(3)(B)); a licensee whose highest level of service is compilations or preparation engagements is not required to enroll, but if it enrolls the review must cover those engagements (§ 236-1904(b)(4)). Board Practice Review page (2026 Practice Review): licensees that issued attest reports complete the Practice Review Survey Form and must grant the Board access to peer review documents through their AICPA PRIMA account (17 CAR § 236-1906); licensees that issued compilation reports only complete the survey form and an engagement form for each compilation type and submit them with the fee and a copy of the most recently issued report of each type; the due date and fee are stated in the licensee's 2026 Practice Review notification.

Licence renewal cycle

Annual, expiring December 31. A.C.A. § 17-12-504(a)(2): "Unless otherwise provided by board rule, all licenses shall expire on December 31 of each year and may be renewed annually for a period of one (1) year by current licensees in good standing upon payment of the annual renewal fee." § 17-12-504(f): a monthly late penalty runs from the first day of the first month after expiration, and "If the license or registration is not renewed by the first day of the fourth month after expiration, the license or registration shall lapse." Board Licensing page: "all licenses expire on December 31 of each year. If the license is not renewed by the first day of the fourth month after expiration, specifically April 1, shall lapse." Reinstatement application is accepted on or before July 1 following the lapse (§ 17-12-504(g)); a license for which no reinstatement application is received by that date is revoked after notice and hearing (§ 17-12-504(h)). 17 CAR § 236-903: the Board renews the license when the annual registration form is furnished, the fee paid and no suspension exists.

Mobility / practice privilege

Yes, without notice, registration or fee, for CPAs licensed in any state whose principal place of business is outside Arkansas and who meet the rule's education and experience pathways (or held practice privileges as of December 31, 2025). 17 CAR § 236-501(a)(1): such an individual "shall have all the practice privileges of this state without the need to obtain a license from the Arkansas State Board of Public Accountancy"; § 236-501(a)(2): an individual holding a valid active CPA license from any state as of December 31, 2025 who then had practice privileges keeps them while the license stays valid; § 236-501(a)(3): may offer or render services "without: (A) Notifying the board; (B) Registering with the board; or (C) Paying a fee." § 236-501(a)(4): financial statement audits and other SAS engagements, SSAE examinations of prospective financial information and PCAOB-standards engagements for a client with its home office in Arkansas may be performed "only through a firm that has registered under Arkansas Code § 17-12-401." Firms without an Arkansas office may perform other services for Arkansas home-office clients without notifying the board, registering or paying a fee if the conditions in § 236-501(b) are met. Statutory basis: A.C.A. § 17-12-311 (the Board may determine substantial equivalency requirements and promulgate rules).