40 hours from the prior year or 120 hours over the prior 3 years
Renewal applicants are 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.

CPA Ethics, required in the 3 year period: 4 CPE hours; 1 hour must be in Arkansas specific laws and rules.
This 1 hour requirement may be satisfied by completing the free WebCE course, Arkansas Board Ethics.

Licensees engaged in the practice of public accounting: minimum of 40% of CPE hours must be in Accounting/Attest, Accounting Ethics, or Tax topics
Licensees not engaged in the practice of public accounting: minimum of 20% of CPE hours must be in Accounting/Attest, Accounting Ethics, or Tax topics
Accounting & Auditing: If performing attests or compilation services, a minimum of 20% of CPE hours must be in Accounting/Auditing

1/1 annually

Courses cannot be repeated more than once in a 1 year license term.

• Group Study: Minimum of 8 hours based on 40-hour rule or 24 hours based on 120-hour rule is required.
• Independent study, self-study, and authorship credit: Maximum of 80% of CE credit
• Published Materials: Maximum 20 hours
• Nano Learning: Maximum 4 hours
• Other Organizations' Programs: Maximum 6 hours for other accounting, industrial, or professional programs that are not formal, organized, educational programs

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Online renewal opens in late November or early December and is available until April of the following year. Licenses not renewed before April 1 will lapse. CPAs self-report their CPE course completions with their registration renewal.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

The first business day of every month to the Arkansas State Board of Public Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A full or partial exemption from continuing education requirements may be allowed for the following licensees:

1. An active duty military service member outside of the State of Arkansas
2. A returning military veteran within one (1) year of his or her discharge from active duty
3. The spouse of a person under (1) or (2) above

The board may also make exceptions for individual hardships, including health, or other good cause.
In order to receive a full or partial CPE exemption, a qualifying individual must submit a written request for an exemption to the Board.