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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.
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:
Read Board Rule 3 for additional information concerning testing and requirements.
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:
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.
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The Arkansas Department of Labor and Licensing seeks to promote workplace health and safety through consultation and enforcement; protect employers and employees from financial burden imposed by work-related injury and disease; and provide consumer protection through occupational licensing as authorized by Arkansas law.
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