Ethics CPE requirement
Arkansas: CPA ethics CPE requirement
Arkansas State Board of Public Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 3 year(s)
- Cycle notes
- Board Rule 13.2(a)(3): 4 hours of accounting professional conduct and ethics in the 36 months preceding license expiration, including 1 hour on Arkansas Board-specific laws and rules.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- Self-study must be QAS, National Registry, or Board approved; self-study/independent study/authorship combined capped at 80% of total.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Ambiguity: Rule 13.2(a)(3) says the Arkansas-specific hour 'may be satisfied by' the Board's free web course or Board-taught training. It does not say a third-party course cannot satisfy it, but the Board has not published criteria for third-party AR-law courses. Plan for 3 of the 4 hours; treat the AR-law hour as Board-supplied until the Board confirms otherwise. Rule last amended 1/26/24.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for Arkansas
No course is available for this jurisdiction yet.