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CPA Exam Website Updates Announced

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Summary

The Arkansas State Board of Public Accountancy published updated CPA exam information on its website. The page outlines educational requirements (bachelor's degree, 30 hours upper-level accounting, 30 hours business courses) and the Core + Discipline exam model. Candidates must pass three core sections (AUD, FAR, REG) and one discipline section (BAR, ISC, or TCP) for CPA licensure in Arkansas.

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What changed

The Arkansas State Board of Public Accountancy published updated CPA exam information on its website. The page details specific educational prerequisites including a bachelor's degree, 30 hours of upper-level accounting courses covering Financial Accounting, Management Accounting, Governmental/Not-for-Profit Accounting, Federal Taxation, Auditing and Attestation, and Accounting Information Systems, plus 30 hours of business courses with grades of C or above.

For candidates, the page explains the Core + Discipline exam model with three core sections (AUD, FAR, REG) and three discipline options (BAR, ISC, TCP). The application process requires online submission through the Accessgov portal, with a 4-week processing window after documentation is received. Candidates receive Notice to Schedule via email from NASBA and schedule exams through Prometric. No new compliance obligations are imposed; this is informational content for prospective CPA candidates in Arkansas.

Archived snapshot

Apr 18, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

CPA Exam

- Licensing

- CPA Exam

- ARIES – Arkansas Resident Initial Exam Support Program

- License Renewal

- Change My Address

- Continuing Professional Education (CPE) Summary

- CPE Audit

- Practice Review

- Arkansas Ethics Course (ETA)

- Forms

- Laws & Rules

- Notice of Proposed Rule Change

- Newsletters

- Board Members

- Board Staff

- Board Meeting Minutes

- ACT 725 Notice

- Audit Reports for ASBPA

- Contact Us

- Previous Board Members

- Reciprocal License Information

- 12 TIPS To Pass The CPE Audit

- In-Firm Documentation Requirements

- Examples of Unacceptable Documentation

- Summary of Rule 13 – CPE Requirements

CPA Exam Requirements, Application, and Structure

CPA Exam Requirements

To sit for the Uniform CPA Examination in Arkansas, you must have a bachelor’s degree, thirty hours of upper-level accounting courses, and thirty hours of business courses.  Accounting and business courses must be completed with a grade of “C” or above.

The Accounting classes must cover the following 6 topics:

- Financial Accounting (Intermediate Acct.)

- Management Accounting (Cost Acct.)

- Governmental or Not-for-Profit Accounting (Institutional Acct.)

- Federal Taxation (Adv. Income Tax or Fundamentals of Taxation)

- Auditing and Attestation

- Accounting Information Systems

Read ** 17 CAR § 236-301:312** for additional information concerning testing and requirements.

CPA Exam Application

Click here for the online Exam Application.

Once your application has been received, you will receive an email with instructions on how to submit the required documentation (e.g., official transcripts, government-issued identification, etc.).

Allow 4 weeks after all documentation has been received for processing.  You will be contacted via e-mail if additional documents are needed.  Once your application has been approved you will receive your Notice to Schedule (NTS) via e- mail from NASBA.  After you receive your NTS, go to the Prometric website to schedule your test.

Other Considerations:

- If you took classes outside the U.S., you will need to order a Comprehensive Evaluation from a foreign transcript evaluation service.

- If you answer ‘yes’ to the question concerning being accused of a felony, send a statement to the Board detailing the circumstances and have the court send us documentation verifying the charge (or dispensation).

- If you have passed one or more sections of the test under another state’s jurisdiction, you will need to complete the Interstate Exchange of Examination and Licensure Information Form in addition to the initial exam application.

- For more information, including the Candidate Bulletin and practice tests, visit the AICPA Resources page or the NASBA Exam page.

- Click here to find your College Code.

- To request ADA modifications for sitting for the exam, please complete the ADA Modification Request form.

- If you need to report new contact information or have any CPA exam questions, please contact our Exam Specialist via email.

- For further details of all of the requirements necessary to apply to sit for the CPA exam, download our Instructions for Application.

CPA Exam Structure

The CPA Exam is a Core + Discipline model.  It consists of three core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — and three discipline sections — Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).

To be eligible for licensure, a candidate must pass all three (3) core sections and one (1) of the three (3) discipline sections.  Regardless of a candidate’s chosen discipline, this model leads to a full CPA license, with rights and privileges consistent with any other CPA.  The discipline section selected for testing does not mean the CPA is limited to that practice area.  Technology knowledge and skills will be tested in all sections, as it pertains to each section.

Passed the CPA Exam – Success!

Once you have passed all four sections of the exam you will receive a letter from the Executive Director congratulating you on your accomplishment.  You will also receive an e-mail from the Licensing Coordinator with a link to the online License Application.  This may take 1-2 weeks after the scores have posted.

Successful Exam Candidates

2025 Successful Candidates
2024 Successful Candidates
2023 Successful Candidates

Named provisions

CPA Exam Requirements CPA Exam Application CPA Exam Structure

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Classification

Agency
AR CPA Board
Instrument
Notice
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Legal professionals
Industry sector
5412 Accounting & Tax Services
Activity scope
Professional licensing Exam administration Credentialing
Geographic scope
US-AR US-AR

Taxonomy

Primary area
Financial Services
Operational domain
Compliance
Topics
Taxation Education

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