CPA exam and license requirements in Arkansas
Arkansas requires 18 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Arkansas State Board of Public Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 18
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Arkansas?
Arkansas requires 18 semester credit hours to sit for the CPA exam. Candidates in Arkansas sit under the rules of the Arkansas State Board of Public Accountancy.
How many credit hours do you need for a CPA license in Arkansas?
Arkansas requires 150 semester credit hours for CPA licensure. That is 132 more than the 18 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Arkansas?
The CPA exam in Arkansas costs $262.64 per section, a $50 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Arkansas board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Arkansas?
Arkansas gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Arkansas require a CPA ethics exam?
Arkansas: No separate ethics exam for initial licensure; ethics is met through CPE (4 hours per 36 months, including 1 hour on Arkansas law and Board rules).
What work experience is required for a CPA license in Arkansas?
Arkansas requires one year of qualifying experience for the master's or 150-hour pathways, or two years for the bachelor's-only pathway, verified by a licensed CPA.
Who regulates CPAs in Arkansas?
CPAs in Arkansas are regulated by the Arkansas State Board of Public Accountancy. Its published requirements are at https://labor.arkansas.gov/licensing/state-board-of-public-accountancy/.
Recent changes and notes for Arkansas
- Distinctive: only 18 upper-level accounting hours (grade C or better) are needed to sit, with no degree or 120-hour minimum required to sit.
- Three licensure pathways effective Mar 5, 2026: master's + 1 yr, bachelor's/150 hours + 1 yr, or bachelor's-only + 2 yrs.
- Licensure requires a 27-hour upper-level accounting concentration plus 24 business hours.
- Board sits under the Arkansas Dept. of Labor and Licensing; apply directly to the Board ($50 first-time fee, no separate NASBA evaluation fee).
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://labor.arkansas.gov/wp-content/uploads/Revised-Board-Rules-Now-in-Effect.pdf. Requirements change; confirm with the Arkansas State Board of Public Accountancy before applying.