[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199206-en":3,"doc-seo-199206-105":31,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199206,2336474466712,"Quinn Holloway","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","Revised Board Rules Now in Effect - New CPALicensure Pathway in Arkansas","Revised Arkansas Board rules for CPA licensure were approved by the Arkansas Legislative Council on February 20, 2026 and published on February 23, 2026, taking effect March 5, 2026. The update clarifies how Arkansas applicants may sit for the CPA exam using 18 hours of upper-level accounting courses with at least a C, and outlines three licensure pathways based on degree type and experience. It also revises key procedures and standards, including substantial equivalency, license revocation after lapse, automated licensure for service members, practice review, client notification upon practice sale, and rule wording changes.","Revised Board Rules Now in Effect:  \nNew CPALicensure Pathway in Arkansas  \nRule changes proposed by the Arkansas Board of Public Accountancy (ASBPA) were approved by the Arkansas Legislative Council on February 20, 2026 and were published by the Secretary of State’s office on February 23, 2026. The changes to the Board rules described below are in effect as of March 5, 2026.  \nSitting for the CPA Exam: Applicants for the CPA exam in Arkansas may sit for the exam with 18 hours of upper-level accounting courses in which a grade of at least a ‘C’ has been obtained. No other requirements are necessary to sit for the exam. To apply to sit for the exam:  \n1. Complete your application on the ASBPA website at [https://ar.accessgov.com/asbpa/Forms/Page/asbpa/cpa](https://ar.accessgov.com/asbpa/Forms/Page/asbpa/cpa)exam/1; and  \n[2. Mail your transcripts to](2. Mail your transcripts to Mary.Roberts@arkansas.gov)[ ](2. Mail your transcripts to Mary.Roberts@arkansas.gov)[Mary.Roberts@arkansas.go](2. Mail your transcripts to Mary.Roberts@arkansas.gov)[v](2. Mail your transcripts to Mary.Roberts@arkansas.gov).  \nApplying for a CPA License: Applicants for a CPA license in Arkansas will be able to choose from three different pathways:  \n1. Master’s degree, accounting and business concentration, and one (1) year of experience;  \n2. Bachelor’s degree, 150 semester credit hours, accounting and business concentration, and one (1) year of experience; or  \n3. Bachelor’s degree, accounting and business concentration, and two (2) years of experience.  \nThe accounting concentration consists of 27 hours of upper-level accounting courses (this does not include the accounting principles  \ncourses) . The upper-level accounting courses must include courseson the following subjects:  \n1. Financial Accounting (Intermediate)  \n2. Management Accounting (Cost)  \n3. Federal Taxation  \n4. Auditing and Attestation  \n5. Accounting Information Systems  \nThe business concentration consists of 24 hours of business courses.  \nOther Rule Changes: Other rule changes now in effect include:  \n• re-defining substantial equivalency;  \n• board revocation after a license lapses;  \n• automated licensure for service members and their spouses;  \n• practice review procedures including peer review and quality review requirements;  \n• notification to clients upon sale of a practice;  \n• various verbiage changes to the Board’s rules and Code of Professional Conduct for rule clarification.  \nThe Board’s rules and Code of Professional Conduct, including the approved changes, will be published by the Bureau of Legislative Research and available for viewing on their website on March 16, 2026. New rules should be published to the ASBPA website by the end of March.  \nFor questions regarding the revised Board rules, please contact the ASBPA office at 501.682.1520 or Tim Montgomery  \nat [tim. montgomery@arkansas.go](tim. montgomery@arkansas.gov)[v](tim. montgomery@arkansas.gov).","cbCaitBNZp8edRqf","https://ap.wps.com/l/cbCaitBNZp8edRqf","pdf",98402,2,1,3,"English","en",105,"# Revised Board Rules Now in Effect\n## New CPALicensure Pathway in Arkansas\n## Sitting for the CPA Exam\n## Applying for a CPA License\n## Other Rule Changes","[{\"question\":\"What CPA exam eligibility change is included in the revised Arkansas Board rules?\",\"answer\":\"Arkansas applicants may sit for the CPA exam with 18 hours of upper-level accounting courses with at least a C; no other requirements are needed to sit for the exam.\"},{\"question\":\"What are the three pathways to apply for a CPA license in Arkansas?\",\"answer\":\"Pathway 1: Master’s degree in accounting and business concentration plus 1 year of experience. Pathway 2: Bachelor’s degree with 150 semester credit hours, accounting and business concentration, plus 1 year of experience. Pathway 3: Bachelor’s degree with accounting and business concentration plus 2 years of experience.\"},{\"question\":\"Which additional rule changes are now in effect beyond licensure pathways?\",\"answer\":\"Updates include redefining substantial equivalency, revocation after a license lapses, automated licensure for service members and spouses, practice review procedures with peer and quality review requirements, client notification upon sale of a practice, and clarifying wording changes to the Board rules and Code of Professional Conduct.\"}]","Revised Board Rules Now in Effect - New CPALicensure Pathway in Arkansas | PDF",1788505135,8,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":29},"revised-board-rules-now-in-effect-new-cpa-licensure-pathway-in-arkansas","",{"@graph":37,"@context":84},[38,52,67],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,50],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":22},"https://docshare.wps.com/document/exam/",{"item":51,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/revised-board-rules-now-in-effect-new-cpa-licensure-pathway-in-arkansas/199206/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":24,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":42,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-05","2026-09-04",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"What CPA exam eligibility change is included in the revised Arkansas Board rules?","Question",{"text":74,"@type":75},"Arkansas applicants may sit for the CPA exam with 18 hours of upper-level accounting courses with at least a C; no other requirements are needed to sit for the exam.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"What are the three pathways to apply for a CPA license in Arkansas?",{"text":79,"@type":75},"Pathway 1: Master’s degree in accounting and business concentration plus 1 year of experience. Pathway 2: Bachelor’s degree with 150 semester credit hours, accounting and business concentration, plus 1 year of experience. Pathway 3: Bachelor’s degree with accounting and business concentration plus 2 years of experience.",{"name":81,"@type":72,"acceptedAnswer":82},"Which additional rule changes are now in effect beyond licensure pathways?",{"text":83,"@type":75},"Updates include redefining substantial equivalency, revocation after a license lapses, automated licensure for service members and spouses, practice review procedures with peer and quality review requirements, client notification upon sale of a practice, and clarifying wording changes to the Board rules and Code of Professional Conduct.","https://schema.org",{"og:url":51,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":51},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":91},[92,96,100,103,108,113,118,122,127,130,134],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":104,"doc_module":4,"doc_module_name":47,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":47,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":30,"doc_module":4,"doc_module_name":47,"category_name":119,"show_sort_weight":120,"slug":121},"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":47,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":47,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":47,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":47,"category_name":136,"show_sort_weight":104,"slug":137},19,"General","general"]