Arkansas CPA Ethics CPE Requirement

Four hours in accounting professional conduct and ethics during the 36 months immediately preceding the expiration date of your current licence. Note that some third-party summaries describe this as an annual requirement; the Board's rule sets it over a rolling 36-month window.

No. One of the four hours must be a course focused specifically on the laws and rules of the Arkansas State Board of Public Accountancy. Our course covers the general ethics content but does not satisfy that state-specific hour.

The Board provides a free web-based course on its own website, and attending group training taught by a board member, board staff member or a Board designee also satisfies it. That hour counts toward the four-hour ethics total.

The reporting period runs 1 January to 31 December annually and the licence renews on 1 January. You must report 40 hours for the current year, though if you are deficient you may look back across the previous three years to a total of 120 hours.

No. Licensees who received an initial licence during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure.

Yes. Independent study, self-study and authorship credits combined may not exceed 80% of the total CPE hours required, and independent study must be approved by the Board in advance.