Arkansas

BOARD INFORMATION FOR REFERRALS:

Arkansas State Board of Accountancy
101 East Capitol, Suite 450
Little Rock, Arkansas 72201
Phone: (501) 682-1520
Website: www.arkansas.gov/asbpa

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF ARKANSAS? YES

The board requires provider to register with NASBA. They will also accept courses from NASBA-QAS sponsors. We are a registered sponsor with NASBA and NASBA-QAS and have issued credits in the state of Arkansas without any problems.

LICENSE RENEWAL INFORMATION:

• 120 hours within the 36 months or 40 hours within the 12 months immediately preceding the renewal date of application.
• 60% of the hours must be in accounting, accounting ethics, attest, taxation, computer science or management advisory services.
• License holders engaged in attest or compilation function, shall complete at least 20% in subject areas of attest and accounting theory and practice.
• All holders must complete at least 4 hours of CPE in the area of accounting professional conduct and ethics during any 36 month reporting cycle. PES course #4650: Ethics and Professional Conduct for Arkansas satisfies this requirement. In addition, PES general ethics courses #4200 (2hr course. You will need 2 more additional ethics hours), #4205 or #4325 will meet this requirement.

LICENSE EXPIRATION INFORMATION:

• Registrants must register annually by 12/31.

CPE COMPLETION DUE BY:

• CPE must be completed on or preceding license expiration date of 12/31.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS:

Registrants may claim up to 60% of their CPE hours in formal self-study programs in any renewal period.

ACCEPTABLE AREAS OF STUDY:

The regulations state: "A program qualifies as acceptable continuing education if it is a formal program of learning which contributes directly to the professional competence of an individual licensed to practice as a public accountant. The responsibility for substantiating that a particular program is acceptable and meets the requirements rests solely upon the licensee."

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 4/15/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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