On May 1, 2024, the Arkansas State Board of Public Accountancy will initiate its Arkansas Resident Initial Exam Support (ARIES) program. This is a three-year, $250,000 pilot program undertaken to encourage participation of individuals with Arkansas resident status to take the CPA exam. The Program allows initial Arkansas applicants for the CPA exam who qualify with resident status (defined below) to request a reimbursement for their first registered exam section fee. The sitting date for initial registration must be after May 1, 2024.
Fees to sit for the CPA exam include application and section fees. Application fees cover the cost of processing the application and are not part of the reimbursement process. Section fees cover the cost of administering the exam and are set by the AICPA, NASBA and Prometric. Currently, the section fee is $254.80 per section.
To qualify for Arkansas resident status, Arkansas applicants must provide to the Board either a valid Arkansas driver’s license or an employment offer letter with an Arkansas-based company dated within one year of initial registration for the exam.
To request a reimbursement of the section fee for your first exam, you must complete the ARIES Reimbursement Request form and submit it along with your Arkansas resident qualification documentation to [email protected]. The ARIES Reimbursement Request form is located at http://labor.arkansas.gov/licensing/state-board-of-public-accountancy/forms/.
Example 1: You are applying for the first time to sit for the Uniform CPA Examination in Arkansas and you are an Arkansas resident with a valid Arkansas driver’s license. You decide to sit for the FAR section of the exam. On the online application, you will choose ‘initial (first time)’ and then complete the application process. At the end of the process, you will submit your payment of $379.80, which includes an initial application fee of $50, an exam application fee of $75, and a section fee of $254.80. You may then submit an ARIES Reimbursement Request form along with your Arkansas resident qualification documentation for a refund of $254.80.
Example 2: You are applying for the first time to sit for the Uniform CPA Examination in Arkansas and you will begin employment with an Arkansas-based company in one month. You decide to sit for the FAR and BAR sections of the exam. On the online application, you will choose ‘initial (first time)’ and then complete the application process. At the end of the process, you will submit your payment of $659.60, which includes an initial application fee of $50, an exam application fee of $90, and section fees of $509.60 (for two sections). You may then submit an ARIES Reimbursement Request form along with your Arkansas resident qualification documentation for a refund of $254.80.
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