Arkansas CPE Requirements

CPE Information

• Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 yrs totaling 120 hours if you are deficient in current reporting year.

• Four (4) hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license.
• One (1) hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satsfied by completing a web based course via the Board's website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.
• Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure.

• At least 40% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax (if public accounting).
• At least 20% of hours in the following subjects: Accounting/Attest, Accounting Ethics, or Tax (if not public accounting).

• Self-study courses shall not exceed 80% of the total CPE hours required.

• Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreations, or foreign language and cultures and other subjects which will not contribute directly to the professional competence of the licensee.