Arkansas CPA CPE Requirements (2026): 120 Hours Every 3 Years
Requirements Overview
Arkansas operates on a 120-hour triennial CPE cycle with a strict 40-hour annual requirement. The mandatory topic breakdown depends on your practice status: CPAs engaged in public practice must earn 48 of the 120 hours in accounting/attest, ethics, or taxation, while non-practicing CPAs have a reduced threshold of 24 hours in those subjects. Those performing attest or compilation work face an additional 24-hour requirement specifically in accounting/attest.
The 4-hour ethics requirement includes a unique Arkansas twist — one of those hours must cover the Arkansas State Board of Accountancy Laws and Rules. Group study is also mandatory, with 24 hours per cycle required in live or interactive formats, meaning self-study is capped at 96 hours.
New licensees receive prorated CPE requirements based on their initial license date and are exempt from the ethics requirement until their first full year of licensure. All CPE sponsors must be registered with NASBA, though professional organizations, universities, firms, and government entities are exempt from this registry requirement.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Accounting/Attest, Ethics, or Taxation (practicing CPAs) | 48 | Every renewal | For licensees engaged in public accountancy practice: 48 hours per 120-hour cycle (or 16 per 40-hour annual rule) in Accounting/Attest, Accounting Ethics, or Taxation. |
| Accounting/Attest (attest/compilation practitioners) | 24 | Every renewal | For licensees engaged in attest or compilation functions: 24 hours per 120-hour cycle (or 8 per 40-hour annual rule) must be in Accounting/Attest specifically. |
| Accounting Ethics | 4 | Every renewal | At least 4 hours of Accounting Ethics in any 36-month reporting cycle. One hour must be the Arkansas State Board of Accountancy Laws and Rules course. |
| Group Study | 24 | Every renewal | Minimum 24 hours of group study per 120-hour cycle (or 8 per 40-hour annual rule). |
First Renewal vs. Standard Renewal
Exemptions
- New Licensee Ethics Exemption — New licensees are exempt from the ethics requirement until their first full year of licensure.Still must complete prorated CPE hours
How You Can Complete Your CE
Arkansas CPE Rules & Limits
Details specific to Arkansas that generic CE guides tend to miss:
- Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Arkansas uses a rolling 36-month reporting cycle. No explicit carry-over provision is documented on the Board's CPE summary page.
- Arkansas uses both a 40-hour annual rule and a 120-hour/36-month reporting cycle.
- One hour of the 4-hour ethics requirement must be the Arkansas State Board of Accountancy Laws and Rules course.
- CPE audit failures result in making up disallowed hours plus paying a fine.
- Non-practicing CPAs have reduced technical content requirements (24 vs 48 hours per cycle).
- Attest/compilation practitioners must complete 24 hours specifically in Accounting/Attest per cycle.
- Official sources: Board Rule 13 and AR Code Annotated § 17-12-502.
Provider Requirements
CPE sponsors must be registered with NASBA. Certificate of completion must include the sponsor's registry number. Exempt from NASBA registry: professional accounting and legal organizations, accredited universities and colleges, firms, and government entities.
Tips for Arkansas CPAs
- One hour of your 4-hour ethics requirement must specifically cover Arkansas Board laws and rules — generic ethics courses alone will not satisfy the full requirement.
- Non-practicing CPAs benefit from a reduced technical content requirement (24 vs. 48 hours per cycle), so update your status with the Board if you are no longer in public practice.
- Plan your group study hours early — 24 hours per cycle must be live or interactive, and popular sessions fill up fast.
- Keep certificates showing the sponsor's NASBA registry number. CPE audit failures result in making up disallowed hours plus a fine.
Sources
Each figure on this page is taken directly from the Arkansas State Board of Public Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.