Arkansas CPA Requirements (2026): Exam and License
Arkansas exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
18 accounting
Under Arkansas rules effective March 5, 2026, exam entry requires 18 upper-level accounting credits earned at grade C or better. The board’s change notice says no other requirements are necessary for exam eligibility.
Check exam entryCheckpoint 2
Can I obtain the license?
Arkansas has three education and experience combinations. Each still requires the licensing accounting and business concentration.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Arkansas CPA Exam eligibility
Under Arkansas rules effective March 5, 2026, exam entry requires 18 upper-level accounting credits earned at grade C or better. The board’s change notice says no other requirements are necessary for exam eligibility.
- This exam threshold is distinct from the degree, 27 accounting credits, and 24 business credits required for licensing.
- Keep course level and grade evidence with your transcript; simply counting introductory courses will not establish the 18-credit gate.
Map your transcript
Arkansas accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam entry | 18 upper-level credits, grade C or better | No additional requirement in the change notice | Degree completion is a separate license checkpoint |
| License | 27 upper-level credits with required subjects | 24 credits | Degree and experience depend on the selected path |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Arkansas CPA license pathways
Arkansas has three education and experience combinations. Each still requires the licensing accounting and business concentration.
| Route / availability | Education | Experience |
|---|---|---|
| Master’s route | Qualifying master’s degree and licensing coursework | 1 year |
| 150-credit route | Bachelor’s degree and 150 total credits | 1 year |
| Bachelor’s route | Bachelor’s degree and licensing coursework | 2 years |
- Licensing coursework includes 27 upper-level accounting and 24 business credits, with specified accounting subjects.
- Passing the exam before completing a degree does not itself satisfy the later licensing education requirement.
Dates that affect your decision
Planning for Arkansas CPA requirements in 2027
The March 2026 change is already relevant to a 2027 study schedule; there is no need to wait for January to understand the earlier exam-entry option.
March 5, 2026
EffectiveEarlier exam entry and new license combinations
The final board notice separates the 18-credit exam gate from the three degree-and-experience licensing routes.
Worked planning example
Taking the exam before finishing licensing education
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have passed six three-credit upper-level accounting courses with qualifying grades but are still finishing your degree.
What the rules mean
Those 18 credits may meet the published exam gate. They do not complete the 27-credit accounting and degree requirements for licensure.
Next action
Get the transcript evaluated for exam admission and keep a separate checklist for the remaining license coursework and experience.
From education to an appointment
How to apply and prepare in Arkansas
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Arkansas CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for Arkansas. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the Arkansas CPA Exam requirements in 2026?
- Under Arkansas rules effective March 5, 2026, exam entry requires 18 upper-level accounting credits earned at grade C or better. The board’s change notice says no other requirements are necessary for exam eligibility. This exam threshold is distinct from the degree, 27 accounting credits, and 24 business credits required for licensing. Keep course level and grade evidence with your transcript; simply counting introductory courses will not establish the 18-credit gate.
- Does Arkansas require 150 hours for CPA licensure in 2026?
- Arkansas has three education and experience combinations. Each still requires the licensing accounting and business concentration. Master’s route: Qualifying master’s degree and licensing coursework; 1 year. 150-credit route: Bachelor’s degree and 150 total credits; 1 year. Bachelor’s route: Bachelor’s degree and licensing coursework; 2 years.
- How should I plan for Arkansas CPA requirements in 2027?
- The March 2026 change is already relevant to a 2027 study schedule; there is no need to wait for January to understand the earlier exam-entry option.
- Are Arkansas exam eligibility and licensing the same?
- They are separate checkpoints. Those 18 credits may meet the published exam gate. They do not complete the 27-credit accounting and degree requirements for licensure. Get the transcript evaluated for exam admission and keep a separate checklist for the remaining license coursework and experience.
- What should I confirm before applying in Arkansas?
- Current board application charges were not verified in this review. Confirm them before building a payment total.
- Does a CPAPass account apply for my Arkansas license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Arkansas requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.