CPA Exam Structure, Requirements, and 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.

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 Board Rule 3 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.

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

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2024 Successful Candidates
2023 Successful Candidates