Arkansas CPA Exam Requirements 2026
Arkansas's current exam-eligibility formula is 18 upper-level accounting semester hours with grades of C or better. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Arkansas CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Adopted And Effective: 18 upper-level accounting semester hours with a grade of C or better; no other requirement is necessary to sit. Effective March 5, 2026.
Are you eligible for the CPA Exam in Arkansas?
Arkansas's current sitting rule is: 18 upper-level accounting semester hours with grades of C or better. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Complete 18 qualifying accounting semester hours.
Named coursework and accreditation
- A grade of C or better is required in each qualifying upper-level accounting course.
The 18 hours must be upper-level accounting courses documented on official transcripts.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | A degree is not required to sit; complete every published credit-hour and subject requirement by the applicable deadline. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Arkansas jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Coursework formula | Coursework formula | 18 upper-level accounting semester hours with grades of C or better |
| Accounting | 18 | 27 | Course classification is determined by the application authority. |
| Business | Not required | Not required | No separate business-coursework minimum is part of the current exam-admission formula. |
| Upper-level accounting | 18 | Not required | Shown separately when the jurisdiction publishes an upper-level minimum. |
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Not accepted under the published rule
- AP credit: Confirm with the application authority
- Pass/fail credit: Not accepted under the published rule
- Internship credit: Confirm with the application authority
Arkansas eligibility gap planner
Enter your education and personal details to compare them with the published Arkansas requirements. Nuanced course classifications still require an official evaluation.
Check 1 published eligibility gate
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How to apply for the CPA Exam in Arkansas
Arkansas State Board of Public Accountancy is the application authority. Application method: online through the Arkansas Board's AccessGov application.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through Arkansas State Board of Public Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- online examination application.
- official transcripts sent directly to the Board.
- required fees.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Arkansas application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Arkansas application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Arkansas exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Schedule every section listed on the NTS before its six-month expiration.
- The 30-month period begins on the score-release date for the first passed section.
- The Board may extend credit for hardship or circumstances beyond the candidate's control.
- Discipline sections follow AICPA administration windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: National Association of Credential Evaluation Services (NACES) member, Other evaluator approved by the Arkansas Board
- Certified translation: Required
Foreign or otherwise nonaccredited education requires an evaluation accepted by the Board.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Arkansas participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Arkansas CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 18 upper-level accounting semester hours with grades of C or better | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Adopted And Effective: Arkansas now offers three licensure routes: a master's degree plus concentration and one year of experience; a bachelor's degree plus 150 hours, concentration, and one year; or a bachelor's degree plus concentration and two years. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Arkansas now offers three licensure routes: a master's degree plus concentration and one year of experience; a bachelor's degree plus 150 hours, concentration, and one year; or a bachelor's degree plus concentration and two years.
Effective: March 5, 2026
Pathway timing matters: Effective date: March 5, 2026. These licensure routes are separate from the 18-upper-level-accounting-hour exam rule.
Arkansas CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Arkansas?
Arkansas's current education formula is: 18 upper-level accounting semester hours with grades of C or better. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Arkansas?
No. Arkansas allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Arkansas to take the CPA Exam?
No Arkansas jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Arkansas?
Arkansas does not require a degree to sit. Every published credit-hour and subject requirement must still be complete by the application deadline unless the official instructions expressly provide otherwise.
How much does the CPA Exam application cost in Arkansas?
The current known first-section total is $387.64, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Arkansas CPA Exam credits last?
Arkansas provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Arkansas?
Arkansas accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Arkansas page as your eligibility command center, then move into application timing and study-material research.
Official Arkansas sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with Arkansas State Board of Public Accountancy.
- Revised Board Rules Now in EffectArkansas State Board of Public Accountancy · Official Rulemaking
- Arkansas State Board of Public Accountancy RulesArkansas State Board of Public Accountancy · Regulation
- CPA Exam Application InstructionsArkansas State Board of Public Accountancy · Official Application
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.