Arkansas (AR) CPA Exam requirements state that you must be declared eligible for the examination and then licensed by the state. An individual becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the Arkansas CPA Exam requirements:

Arkansas CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? No
  • Need 150 hours for licensure but do not need 150 to sit for exam
  • Baccalaureate degree with at least 30 hours of upper-level accounting courses and 30 hours of business courses
  • Candidates must complete additional 30 hours within 3 years of passing the last section of the CPA Exam

Arkansas CPA Exam Age Requirements

Age Minimum: None

Arkansas CPA Exam Residency Requirements

  • U.S. Citizenship Required: No
  • Must be a resident, employee OR have office in the state? No

Application Process

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Contact any schools attended and request that transcripts be forwarded to the Arkansas State Board of Public Accountancy for their evaluation. If no problems are expected, it’s a great idea to start your studying with Surgent CPA Review.
  4. Pay the exam fees. After receiving the necessary information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA).
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Arkadelphia, Fort Smith, Little Rock or any other Prometric location that is convenient to you.

Arkansas CPA Application Process

Arkansas CPA Application Forms

Arkansas CPA Statutes



State CPA Society

Arkansas CPA Exam Fees

Initial Application Fee: $170

Audit: $192.03

Financial: $192.03

Regulation: $172.51

Business: $172.51

Total: $899.08

Other fees: Application fee and re-exam registration fee vary based on number of parts