Reference Source

Arkansas

What is the license renewal date for Arkansas?

For Arkansas, license renewal date is 1/1 annually; cpe reporting period is 1/1 to 12/31 annually; general cpe hours requirement is 40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.); other subject area requirements is At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting). At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting); date of last revision is 5/5/2025, verified against its source on 2026-11-10.

General Requirements 40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.)

— nasbaregistry.org, retrieved 2026-09-01

Jurisdiction
Arkansas our reading
License renewal date
1/1 annually verified
CPE reporting period
1/1 to 12/31 annually verified
General CPE hours requirement
40 hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.) verified
Ethics CPE requirement
Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license. One (1) hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a free, 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. 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. verified
Other subject area requirements
At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting). At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting). verified
CPE reciprocity policy
Principal Place of Business: May meet Arkansas's CPE requirements by meeting the CPE requirements of the Principal Place of Business. Licensee must be a non-resident licensee. Licensee must still fulfill one hour of Arkansas Specific Ethics. Licensee may be asked to demonstrate compliance with an audit. If Principal Place of Business has no CPE requirements, licensee must comply with Arkansas CPE requirements. verified
Date of last revision
5/5/2025 verified
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DatasetCPA continuing professional education (CPE) requirements by US jurisdiction

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

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This source states these in separate places, so each value is shown with the passage that states it.

License renewal date

License Renewal Date 1/1 annually

CPE reporting period

CPE Reporting Period 1/1 to 12/31 annually

Ethics CPE requirement

Ethics Requirement Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license. One (1) hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a free, 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. 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.

Other subject area requirements

Other Subject Area Requirements At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting). At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting).

CPE reciprocity policy

CPE Reciprocity Principal Place of Business: May meet Arkansas's CPE requirements by meeting the CPE requirements of the Principal Place of Business. Licensee must be a non-resident licensee. Licensee must still fulfill one hour of Arkansas Specific Ethics. Licensee may be asked to demonstrate compliance with an audit. If Principal Place of Business has no CPE requirements, licensee must comply with Arkansas CPE requirements.

Date of last revision

Date of Last Revision: 5/5/2025

— all from nasbaregistry.org, retrieved 2026-09-01

Source

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