Gather documentation for ALL CPE you reported for the 2025 license renewal.
40-hour rule: all CPE courses taken in 2024 and all ethics courses taken in 2024, 2023, & 2022.
120-hour rule: all CPE courses taken in 2024, 2023, & 2022.
Compare your CPE documentation to the CPE Report to ensure you have documentation for all courses listed. Review to make sure each document meets CPE documentation requirements (see summary of documentation requirements below)..
Submit your documentation to the board by November 7, 2025.
Scan in a PDF format (we cannot accept Zip files) and email to [email protected]., or
Mail in your documentation to:
Arkansas State Board of Public Accountancy
ATTN: CPE Audit
900 W. Capitol, Suite 400
Little Rock, AR 72201
CPE Requirements
CPE Type
40-hour Rule
120-hour Rule
Notes
Overall
40
120
Content – Public Practice
16
48
Accounting, Attest, Ethics, & Tax
Content – Other
8
24
Accounting, Attest, Ethics, & Tax
Attest or Compilation
8
24
Accounting and Attest
Group
8
24
Live and Interactive (in-person not required)
Ethics
3
3
3 years preceding license expiration date
Arkansas Ethics
1
1
3 years preceding license expiration date
Licensees obtain a prorated number of CPE hours and are exempt from the Ethics CPE requirements in the year of initial licensure. All CPE requirements, including obtaining 3 hours of Ethics CPE and 1 hour of Arkansas Ethics CPE, are required in the year immediately following the year of initial licensure.
Summary of CPE Documentation Requirements
CPE support documentation should be a form or certificate issued by the CPE sponsor and should contain the following information:
Name of participant
Name of sponsoring organization and contact information
NASBA registration number or “Exempt” if organization is exempt
Course title
Dates attended and/or completed
Number of hours obtained (based on 50-minute hour)
Field of study for which hours were granted
Type of instruction/delivery method (group or self-study)
Signature of sponsor representative (written or electronic is acceptable)
CPE certificates lacking any of the items detailed above may disqualify the certificate as acceptable. Please make sure that each document you are submitting has all the required information. We will not contact you for missing information.
Please note that, except for the sponsor’s signature, handwritten information is NOT acceptable. If any of the information is written, please contact the sponsor and have them verify the information on letterhead or send verification by email to [email protected].
Some “Exempt” sponsors do not include the field of study on their certificates. Please send additional information (agenda or outline) to corroborate the classification of the CPE hours.
CPE Audit Policy
CPAs who fail a CPE Audit will be required to make up the CPE hour shortage in addition to paying a CPE Audit penalty.
Legal Requirement
The information on this website page as well as the information included in the links included on this page are for supplemental purposes only. Please see Arkansas Code §17-12-502 and 17 CAR §236-1201-1210 for the official laws and rules regarding CPE.
