Arkansas State Board of Public Accountancy · Board Rule 13
Arkansas CPAs must complete either 40 hours of acceptable continuing professional education in the 12 months immediately preceding license expiration, or 120 hours in the 36 months immediately preceding it. Separately, all license holders must complete at least 4 hours of accounting professional conduct and ethics in any 36-month reporting cycle, one hour of which must be the Arkansas Board Laws and Rules course.
The 120-hour option is a lookback rule. You report 40 hours for the current renewal year, but if you are short you may look back across the past three years to reach 120 instead.
One square equals one CPE hour under the 40-hour annual rule.
| Total CPE hours | 40 hours in the 12 months immediately preceding expiration, or 120 hours in the 36 months immediately preceding expiration |
|---|---|
| Reporting period | January 1 to December 31, annually |
| License renewal | January 1, annually |
| Ethics requirement | 4 hours in accounting professional conduct and ethics during the 36 months immediately preceding the expiration date of the current license |
| Arkansas-specific ethics | 1 of the 4 ethics hours must be on Arkansas State Board of Public Accountancy laws and rules — the ETA course. It may be completed free through the Board's website, or via group training taught by a Board member, staff member, or Board designee. |
| Attest and compilation | 8 hours in Accounting/Attest under the 40-hour rule, or 24 hours under the 120-hour rule, for licensees engaged in attest or compilation functions |
| Self-study cap | Independent study and self-study limited to 80% of total CPE hours |
| Nano learning cap | 4 hours annually |
| Instruction | Repeated instruction on the same material in the same year earns no credit. College-level instruction is creditable only for upper-level courses and only once every three years. |
| University/college | Each quarter hour equals 10 CPE hours; each semester hour equals 15 CPE hours. Non-credit courses are computed by contact hours. |
| Exam review courses | No CPE credit for academic or review courses used to qualify for the CPA exam or acquire the certification |
| Sponsors | CPE sponsors must be registered with NASBA, approved by the Board or another State Board, or fall into an automatic-approval category. The certificate of completion must include the sponsor's registry number. |
| Record retention | Five years following the end of the year of completion |
Missing the ETA hour. Arkansas requires one of your four ethics hours to be specifically on the Arkansas State Board's laws and rules. It is available free through the Board's own website, so there is no cost reason to skip it — but a general four-hour ethics course leaves the requirement unmet.
Covers the four-hour accounting professional conduct and ethics requirement for the 36-month cycle. Note that one of those four hours must be the Arkansas Board Laws and Rules course (ETA), which the Board provides free through its own website.
#111907
Arkansas requires self-study CPE to be earned through the National Registry, with the registry number on the certificate
Group Live; Group Internet Based; QAS Self-Study
CPE Solutions, LLC dba Professionals Publishing Group
Arkansas is unusual in letting licensees choose between an annual rule and a three-year lookback, which changes what documentation the Board expects at audit.
The reporting period runs January 1 to December 31 each year.
The default option. Attest and compilation practitioners need 8 of those hours in Accounting/Attest.
A lookback for licensees deficient in the current year. Attest and compilation practitioners need 24 hours in Accounting/Attest under this option.
Measured over the 36 months immediately preceding the expiration date of the current license.
Submit with the annual registration a representation that the CPE requirement has been met, together with a CPE statement on the Board's prescribed form. Retain supporting documentation for five years.
Arkansas takes a broader view of acceptable sponsors than many states, but the documentation requirement is strict.
Either 40 hours in the 12 months immediately preceding license expiration, or 120 hours in the 36 months immediately preceding it.
Licensees are required to report 40 hours for the current renewal year but are allowed to look back across the past three years, totalling 120 hours, if they are deficient in the current reporting year.
It functions as an alternative reporting method for licensees who fall short in a single year.
Rather than failing the 40-hour annual test, you may demonstrate 120 hours across the 36 months immediately preceding expiration. The Board's audit process requires complete documentation based on whichever method you use.
January 1 to December 31, annually, with license renewal on January 1.
The ethics requirement is measured differently — across the 36 months immediately preceding the expiration date of the current license.
At least 4 hours in the area of accounting professional conduct and ethics during any 36-month reporting cycle.
One of those hours must be on Arkansas State Board of Public Accountancy specific laws and rules.
The Arkansas Board Laws and Rules course, which satisfies the one-hour Arkansas-specific portion of the ethics requirement.
It may be completed through a free, web-based course on the Board's website, or by attending group training taught by a Board member, Board staff member, or a Board designee. Either route counts toward the four-hour ethics requirement.
Licensees engaged in attest or compilation functions.
They need a minimum of 8 hours in Accounting/Attest under the 40-hour rule, or 24 hours under the 120-hour rule. Additional subject-area minimums may apply depending on practice status, so review Board Rule 13 for your situation.
Beyond the ethics and attest requirements, no. The Board states only that the subject area must contribute directly to the professional competence of the licensee.
Programs falling within the NASBA fields of study are generally eligible on that basis.
Yes, but independent study and self-study are limited to 80% of total CPE hours.
Nano learning is capped separately at 4 hours annually. Self-study must come from a NASBA-registered sponsor, and the certificate must show the registry number.
Sponsors must be members of NASBA's Registry or the Board's Registry, be approved by another State Board, or fall into an automatic-approval category.
Automatic approval covers the AICPA and other national and state CPA professional organizations and associations. The certificate of completion must include the sponsor's registration number.
Licensees who receive their initial license during the current calendar year must obtain CPE hours prorated based on the date of initial licensure.
They are exempt from the ethics requirement until their first full calendar year of licensure.
Repeated instruction on the same material in the same year earns no credit.
College-level instruction is creditable only for upper-level courses, and only once every three years.
Yes. Each quarter hour equals 10 CPE hours and each semester hour equals 15 CPE hours. Non-credit courses are computed by contact hours.
However, no CPE credit is given for academic courses or exam review courses used to qualify to take the CPA exam or acquire the CPA certification.
Applicants for renewal submit with their annual registration a representation that the CPE requirement has been met, together with a CPE statement on the form prescribed by the Board.
Supporting documentation for the programs and hours must be retained for five years following the end of the year of completion.
| Agency | Arkansas State Board of Public Accountancy, Department of Labor and Licensing |
|---|---|
| Address | 900 West Capitol Avenue, Suite 400, Little Rock, AR 72201 |
| Phone | (501) 682-1520 |
| Website | labor.arkansas.gov — State Board of Public Accountancy |
| CPE summary | Summary of Rule 13 — CPE requirements |
| Free ETA course | Arkansas Ethics Course (ETA) |
This page summarizes Arkansas CPE rules for general informational purposes. The Board notes that its CPE summary is for supplemental purposes only, and that Board Rule 13 and Ark. Code Ann. § 17-12-502 are the official sources. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Copyright © 2026 CPE Credit. All Rights Reserved.
