Effective March 5, 2026, applicants in Arkansas may sit for the CPA Exam with 18 hours of upper-level accounting coursework in which a grade of “C” or higher has been earned. No additional requirements are necessary to apply to sit for the exam.
To apply:
Complete the application on the ASBPA website at: https://ar.accessgov.com/asbpa/Forms/Page/asbpa/cpa-exam/1
and send your transcripts by email to: Mary.Roberts@arkansas.gov.
Also beginning March 5, 2026, applicants seeking a CPA license in Arkansas may choose from three pathways:
• Master’s degree (with an accounting & business concentration)
• One (1) year of supervised experience
• Passage of the CPA Exam
• Bachelor’s degree (with an accounting & business concentration)
• 30 additional credit hours
• One (1) year of supervised experience
• Passage of the CPA Exam
• Bachelor’s degree (with an accounting & business concentration)
• Two (2) years of supervised experience
• Passage of the CPA Exam
Accounting Concentration consists of 27 hours of upper-level accounting courses (excluding accounting principles courses).
The upper-level accounting courses must include courses on the following subjects:
Business Concentration consists of 24 hours of business coursework.
For questions regarding the revised rules, please contact the AR State Board of Public Accountancy office
at 501-682-1520 or Tim Montgomery at tim.montgomery@arkansas.gov.