ARCPA Requirements 2026Updated July 27, 2026
Arkansas CPA Requirements
Everything you need to become a CPA in Arkansas
120/150
Credit Hours*
1
Year Experience
$50
License Fee
40
CPE Hours/Year
Key Facts
- ✓To sit: a bachelor's degree, 30 upper-level accounting hours and 30 business hours, every course at grade C or better
- ✓120-credit pathway with 2 years experience is active (board rules in effect March 5, 2026)
- ✓1 year of supervised experience required (traditional pathway)
- ✓$50 initial fee, $150 annual renewal
- ✓40 hours of CPE required annually
*Arkansas offers a 120-credit pathway with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30
Business Credits30
Additional Requirements:
- •Must include upper-level accounting courses
Arkansas offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to SitBachelor's degree with 30 upper-level accounting credits and 30 business credits, each course at grade C or better
Accounting Credits to Sit30
Business Credits to Sit30
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$50
Renewal Fee$150
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours with accounting concentration
- •1 year of supervised experience
Active
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: March 5, 2026
- •Bachelor's degree with accounting and business concentration
- •2 years of experience verified by a CPA
- •Board rules approved by the Legislative Council February 20, 2026 and in effect as of March 5, 2026
- •Master's degree + 1 year and bachelor's + 150 hours + 1 year pathways also available
Arkansas State Board of Accountancy
Arkansas State Board of Public Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Arkansas State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
Arkansas CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$50
Renewal Fee
$150 every 1 year
Frequently Asked Questions
To sit for the CPA exam in Arkansas you need a bachelor's degree, 30 hours of upper-level accounting courses and 30 hours of business courses, each completed with a grade of C or better. The accounting hours must cover financial, management, governmental or not-for-profit, federal taxation, auditing and attestation, and accounting information systems. The 150-hour requirement applies to licensure rather than to sitting; for licensure three pathways are available: a master's degree with an accounting and business concentration plus 1 year of experience, a bachelor's degree with 150 semester hours plus 1 year, or a bachelor's degree with an accounting and business concentration plus 2 years.
Education Programs for Arkansas
4 programs meet CPA education requirements in Arkansas. Browse by category to find the right fit.
150-Hour Pathways
3Related Resources
Planning your CPA journey in Arkansas? These guides can help.
CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data
Ready to Start Studying?
Find the perfect CPA review course for your Arkansas CPA journey.