Laws and Rules
Laws, Rules, and Code of Professional Conduct
Accountancy Law - Complete Set
Board Rules - Complete Set
Declaratory Order Medical Marijuana - 8/18/2017
Proposed Rule Changes
Accountancy Laws
Current Statutes
Arkansas Code of 1987
Title 17: Professions, Occupations and Businesses
Subtitle 2: Nonmedical Professions
Chapter 12: Accountants
Subchapter 1. General Provisions
Subchapter 1. General Provisions.
17-12-101. Title.
17-12-102. Purpose.
17-12-103. Definitions.
17-12-104. Penalty.
17-12-105. Injunctions.
17-12-106. Unlawful acts.
17-12-107. Permissible acts.
17-12-108. CPA construed.
17-12-109. Accountants' working papers.
17-12-110. [Repealed.]
17-12-111. Evidence.
17-12-112. [Repealed.]
Subchapter 2. Arkansas State Board of Public Accountancy
Subchapter 3. Initial Licensure
17-12-301. Requirements generally.
17-12-302. Education requirements.
17-12-303. Criminal background check.
17-12-304. Examination - Times - Resource assistance.
17-12-305. Reexaminations.
17-12-306. Examination fees.
17-12-307. Credit for examination administered by licensing authority in another jurisdiction.
17-12-308. Reciprocity.
17-12-309. Experience.
17-12-310. Certificates held under prior law.
17-12-311. Substantial equivalency.
17-12-312. Licensing of public accountants.
17-12-313. Time for initial license.
Subchapter 4. Registration of Firms
17-12-401. Professional partnerships, corporations, and limited liability companies of certified public accountants.
17-12-402. Professional partnerships, corporations, and limited liability companies of public accountants.
17-12-403. Offices.
17-12-404. Licensees associated with unregistered firms.
17-12-405. [Repealed.]
17-12-406. [Repealed.]
Subchapter 5. License Renewal
Subchapter 6. Revocation and Suspension
Subchapter 7. Liability of Accountants
Board Rules
Rule 1 - Definitions
Rule 2 - Board Rules and Meetings
Rule 3 - Examinations
Rule 4 - Repealed
Rule 5 - Foreign Accountants
Rule 6 - Practice Under Substantial Equivalency
Rule 7 - Ownership of Firms
Rule 8 - Professional Standards
Rule 9 - Communications, Change of Address or Business Affiliation
Rule 10 - Registration
Rule 11 - Hearings Before Board-Notice-Procedure-Review
Rule 12 - Fees
Rule 13 - Continuing Education
Rule 14 - Quality Review
Rule 15 - Safe Harbor Language
Rule 16 - Experience Required
Rule 17 - Investigation Costs
Rule 18 - Declaratory Orders
Rule 19 - Licensure For Active Duty Service Members, Returning Military Veterans, and Spouses
Rule 20 - Peer Review Program
Rule 21 - Prelicensure Criminal Background Petition