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Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Arkansas CPA requirements. Please note that obtaining a CPA license in Arkansas may require additional qualifications, including continuing education or work experience.

CPA Exam Requirements in Arkansas

Education

Bachelor’s degree required.
Specific accounting courses required
30 semester hours of upper-level accounting courses required
30 hours of business courses required

View Other Arkansas Education Requirements.

Residency

U.S. citizenship not required
Arkansas residency not required

Age

No age requirements

Exam Fees:

Initial Application Fee $50
Exam Application Fee $75
Core: Auditing and Attestation (AUD) $262.64
Core: Financial Accounting and Reporting (FAR) $262.64
Core: Tax and Regulation (REG) $262.64

Discipline (choose 1): 

  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)
 $262.64
Total: $1,175.56*

*Note that the fee structure is subject to change.

CPA License Requirements in Arkansas

Education

150 semester hours

Applicant’s license must be obtained within 3 years of completing the CPA Exam.

Work Experience

1 Year of work experience required

Other Qualifications

Social Security Number required

Legislative Update 17 CAR § 236-311 [Effective March 5, 2026]

Arkansas now allows candidates to qualify for CPA licensure through an alternative pathway with a bachelor’s degree and 2 years of experience. Candidates can choose any 1 of the following pathways to obtain a CPA license in Arkansas:

Pathway 1: Post-Bachelor’s Degree + 1 Year of Experience

  • Hold a post-bachelor’s degree
  • Complete 27 semester hours of upper-level accounting courses, 18 graduate-level accounting hours, or a combination of both
  • Cover Financial Accounting, Managerial or Cost Accounting, Federal Taxation, Auditing and Attestation, and Accounting Information Systems
  • Complete 24 semester hours of undergraduate business courses or 16 graduate-level business hours, or a combination
  • Earn a grade of C or better in all required courses
  • Complete 1 year of verified experience (at least 2,000 hours) within 1–3 years

Pathway 2: Bachelor’s Degree + 30 Additional Credit Hours + 1 Year of Experience

  • Hold a bachelor’s degree and complete 30 additional semester credit hours
  • Meet the same accounting course requirements as Pathway 1
  • Meet the same business course requirements as Pathway 1
  • Earn a grade of C or better in all required courses
  • Complete 1 year of verified experience (at least 2,000 hours) within 1–3 years

Pathway 3: Bachelor’s Degree + 2 Years of Experience 

  • Hold a bachelor’s degree
  • Meet the same accounting course requirements as Pathway 1
  • Meet the same business course requirements as Pathway 1
  • Earn a grade of C or better in all required courses
  • Complete 2 years of verified experience (at least 4,000 hours) within 2–6 years

Now that you know if you qualify to sit for the CPA exam, it’s time to choose CPA prep that’s right for you. Try our course free for 7 days and discover what makes our CPA review courses better than the competition.

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