Arkansas State Board of Public Accountancy

Please Note

We are a service company that can help you file with the Arkansas State Board of Public Accountancy. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.

Contact Information

Physical address:
900 W. Capitol Ave, Suite 400
Little Rock, AR 72201

Phone: (501) 682-1520
Fax: (501) 682-5538

Web: Home Name search Forms
Email: ASBPA@arkansas.gov

Licenses

We track the following licenses with the Arkansas State Board of Public Accountancy in order to provide compliance services to our clients. As a client, you see this and other Compliance Core™ data in License Manager in-line with your licenses.

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Arkansas Certified Public Accountant Firm Registration

Agency:Arkansas State Board of Public Accountancy
Eligible Entity Types:
  • Corporations
  • Limited Liability Companies
  • Partnerships
  • Sole Proprietorships
Foreign Qualification is Prerequisite:No
Ownership Requirements:

Corporations:

  • The principal executive officer of a corporation licensed in Arkansas to practice public accounting shall be a shareholder and a director who is a licensed certified public accountant or public accountant.
  • Directors and officers who are not licensees shall not exercise any authority whatsoever over professional matters relating to the practice of public accountancy.
  • Any shareholder who ceases to be eligible to be a shareholder shall be required to dispose of all of his or her shares within a reasonable period to a person qualified to be a shareholder or to the corporation.

 

Sole Proprietorship:

  • A certified public accountant or public accountant operating as a sole proprietorship and engaged in Arkansas in the practice of public accounting is considered a firm. 

 

All Entities:

  • Directors, members, partners, and officers who are not licensees shall not exercise any authority whatsoever over professional matters relating to the practice of public accounting.
  • The principal executive officer, managing member, or managing partner shall be a shareholder, member, or partner who is a licensed certified public accountant or public accountant, who holds a current, valid license in this or another state or jurisdiction. 
  • Persons who are not certified public accountants or registered public accountants shall not hold, in the aggregate, more than a minority interest of such firm’s equity ownership or voting rights; or receive, in the aggregate, more than a minority interest of said entity’s profits or losses.
Registered Agent (Special Agency) Required?No

Initial Registration

Filing Method:

Online

Agency Fee:

$110 application fee + $110 registration fee + $25 per office in excess of one fee

Reciprocal Registration

Not required



An individual and firm that qualifies for practice privileges under substantial equivalency may perform the following services for a client with its home office in Arkansas only through a firm that has obtained an Arkansas firm permit:

  • A financial statement audit or other engagement to be performed in accordance with SAS
  • An examination of prospective financial information to be performed in accordance with SSAE
  • An engagement to be performed in accordance with PCAOB

A firm that does not have an office in Arkansas may perform the following attest services for a client having its home office in Arkansas and may use the title "CPA" or "CPA firm" without registering in Arkansas, only if the firm meets the qualifications for firms in Arkansas, performs the services through an individual with practice privileges in Arkansas, and meets Arkansas peer review requirements:

  • A review of a financial statement to be performed in accordance with SSARS
  • An examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE, other than an examination of prospective financial information to be performed in accordance with SSAE
  • Compilations, i.e., providing a service of any compilation engagement to be performed in accordance with SSARS.

A firm that is not subject to firm registration in Arkansas under the above requirements may perform other professional services while using the title "CPA" or "CPA firm" in Arkansas without registering in Arkansas, only if the firm:

  • Performs the services through an individual with practice privileges in Arkansas
  • Can lawfully perform the services in the state where the individual(s) with practice privileges have their principal place of business.

Registration Renewal

Filing Method:

Online

Agency Fee:

$110 registration fee + $25 per office in excess of one fee

Due:

Annually by December 31

Amendment

Filing Method:

Online

Agency Fee:

$0

Due:

Within 30 days of change

Amendment

Form:

Firm Name Change Form

Filing Method:

Mail

Agency Fee:

$40

Due:

Within 30 days of change

Arkansas Certified Public Accountant License

Agency:Arkansas State Board of Public Accountancy
Foreign Qualification is Prerequisite:No
Exam Required?Yes
Registered Agent (Special Agency) Required?No

Exam Application

Filing Method:

Online

Agency Fee:

$50 + variable fees based on number of sections being applied for

Initial Registration

Filing Method:

Online

Agency Fee:

$50 application fee + $110 license fee

Background Check Requirements: ACCESS PREMIUM DATA

Reciprocal Registration

Filing Method:

Online

Agency Fee:

$50 application fee + $110 license fee

Notes:
  • An individual whose principal place of business is not in Arkansas and who holds a valid CPA license from a substantially equivalent state does not need to obtain a certification or permit to practice accounting or use the CPA title in this state. Their CPA license must be current and valid. 
  • An individual whose license is not considered substantially equivalent should use the NASBA CredentialNet Service to verify that they don't meet this requirement. 
  • Individuals who passed the Uniform CPA Exam before 1/1/2012 may be exempt from the education requirement and should contact the board directly. 
Background Check Requirements: ACCESS PREMIUM DATA

Registration Renewal

Filing Method:

Online

Agency Fee:

$110

Due:

Annually by December 31

Related Government Agencies

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