Arkansas CPA Exam & License Requirements

Arkansas CPA Exam & License Requirements

In Arkansas, you must have state residency to obtain a CPA license.  This is defined by being an Arkansas resident, employee, or currently keeping an office(s) in the state. Their education requirements are more complicated than most and should be closely examined to ensure that you meet their requirements.

To be eligible to sit for the cpa exam students must first fulfill these qualifications and education requirements:

  1. No minimum age requirement
  2. US citizenship NOT required
  3. State residency required
  4. Bachelor’s degree or higher

Education Requirements

  1. Must complete 120 semester hours to sit for CPA exam. Must complete 30 additional units within 3 years of passing the CPA exam to get licensed (150 total semester hours).
  2. 30 semester units in accounting courses with a minimum grade of “C”
  3. 30 semester units in business courses
  4. Graduate degree holders have different requirements. Please visit the State Board website at the bottom of this page for details.

* 1 semester = 1.5 quarters

* semester hours = semester units

The cost to take all four sections of the CPA exam in Arkansas is $743 plus $125 – $170 in application fees depending on how many sections you sign up for.  The re-examination application fee is $75 – $120 plus the exam fees.

Arkansas Exam Fees

Auditing and Attestation (AUD)$195.35
Business Environment and Concepts (BEC)$176.25
Financial Accounting and Reporting (FAR)$195.35
Regulation (REG)$176.25
Application Fee:See Below

*Important Note: You should not apply and pay for exam sections that will not be taken within six months because your “Notice to Schedule” expires six months after issuance.

Application Fees (non-refundable and non-transferable)

First-time application fee$50
Applying for 1 section$75
Applying for 2 sections$90
Applying for 3 sections$105
Applying for 4 sections$120

Additional CPA Requirements

In addition to the above requirements, there are a few more in order to obtain a CPA license:

  • Pass all 4 sections of the CPA exam with a score of 75 or higher
  • Pass the CPA ethics exam administered by the AICPA
  • Pay the $50 certification fee
  • Submit all required paperwork

For more information please visit:

Arkansas CPA Application Forms

Arkansas State Board of Public Accountancy


Arkansas State Board of Accountancy
101 East Capitol, Suite 450
Little Rock, AR 72201

Phone: 501-682-1520
Fax: 501-682-5538

What’s Next?

Now that you have started the CPA exam application process, your next step is to find the right CPA review course that best fits your budget, learning style and schedule.  

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!