Arkansas CPA CPE Subject Area Requirements
CPA Ethics: All license holders must have at least 4 hours of ethics CPE in any 36-month reporting cycle.
State Law: 1 hour of the 4 required ethics hours, must be in Arkansas specific laws and rules. This requirement may be satisfied by completing the free web-based course,
Arkansas Board Ethics; found
here
Accounting/Auditing: If performing attests or compilation services, CPA must obtain a minimum of 20% of hours in Accounting/Auditing
Technical:
- Licensees engaged in the practice of public accounting: Minimum of 40% of the CE hours must be in Accounting/Attest, Accounting Ethics or Tax
- Licensees not engaged in the practice of public accounting: Minimum of 20% of the CE hours for licensees must be in Accounting/Attest, Accounting Ethics or Tax.