Accountancy Law – Complete Set
Board Rules – Official Set
Proposed Rule Changes
Title 17: Professions, Occupations and Businesses
Subtitle 2: Nonmedical Professions
Chapter 12: Accountants
17-12-101. Title.
17-12-102. Purpose.
17-12-103. Definitions.
17-12-104. Penalty.
17-12-105. Injunctions.
17-12-106. Unlawful acts.
17-12-107. Permissible acts.
17-12-108. CPA construed.
17-12-109. Accountants’ working papers.
17-12-110. [Repealed.]
17-12-111. Evidence.
17-12-112. [Repealed.]
17-12-201. Creation – Members.
17-12-202. Officers and proceedings.
17-12-203. Duties and powers.
17-12-204. Disposition of funds – Reports.
17-12-301. Requirements generally.
17-12-302. Education requirements.
17-12-303. Criminal background check.
17-12-304. Examination – Times – Resource assistance.
17-12-305. Reexaminations.
17-12-306. Examination fees.
17-12-307. Credit for examination administered by licensing authority in another jurisdiction.
17-12-308. Reciprocity.
17-12-309. Experience.
17-12-310. Certificates held under prior law.
17-12-311. Substantial equivalency.
17-12-312. Licensing of public accountants.
17-12-313. Time for initial license.
17-12-401. Professional partnerships, corporations, and limited liability companies of certified public accountants.
17-12-402. Professional partnerships, corporations, and limited liability companies of public accountants.
17-12-403. Offices.
17-12-404. Licensees associated with unregistered firms.
17-12-405. [Repealed.]
17-12-406. [Repealed.]
17-12-501. Renewal of license.
17-12-502. Continuing education requirement.
17-12-503. [Repealed.]
17-12-504. Renewals and renewal fees.
17-12-505. Inactive status.
17-12-506. [Repealed.]
17-12-507. Quality review of each practice unit.
17-12-508. Peer review.
17-12-601. Grounds generally.
17-12-602. Sanctions.
17-12-603. Procedure.
17-12-604. Reinstatement.
17-12-701. Applicability.
17-12-702. No liability to persons not in privity – Exceptions.
17 CAR § 236-201. Definitions.
17 CAR § 236-201. Arkansas State Board of Public Accountancy.
17 CAR § 236-202. Rules.
17 CAR § 236-203. Annual meeting.
17 CAR § 236-204. Other meetings.
17 CAR § 236-205. Rules of order.
17 CAR § 236-206. Open meetings.
17 CAR § 236-207. Rules of conduct.
17 CAR § 236-301. Semester hours and accreditation.
17 CAR § 236-302. Education requirement.
17 CAR § 236-303. Applications for examination.
17 CAR § 236-304. Time and place of examination.
17 CAR § 236-305. Examination content.
17 CAR § 236-306. Determining and reporting examination grades.
17 CAR § 236-307. Retake and granting of credit requirements.
17 CAR § 236-308. Candidate testing fee.
17 CAR § 236-309. Cheating.
17 CAR § 236-310. Security and irregularities.
17 CAR § 236-311. Education requirement for licensure.
17 CAR § 236-312. Requirements for relicensure.
17 CAR § 236-401. Qualifications for issuance of reciprocal certificate.
17 CAR § 236-402. Background check requirement.
17 CAR § 236-501. Practicing under substantial equivalency.
17 CAR § 236-502. Disclosure of state of licensure requirement.
17 CAR § 236-503. Individual ineligible for practice privileges.
17 CAR § 236-601. Definitions.
17 CAR § 236-602. Corporations.
17 CAR § 236-603. Requirements for permissible forms of practice.
17 CAR § 236-604. Application procedures – Forms.
17 CAR § 236-605. Nonresident public accountants.
17 CAR § 236-606. Practices privileges’ for out-of-state firms.
17 CAR § 236-607. Notification on firm changes.
17 CAR § 236-701. Compliance with professional standards.
17 CAR § 236-702. “Professional standards” definition.
17 CAR § 236-703. Records retention.
17 CAR § 236-801. Address changes and office closings.
17 CAR § 236-802. Change of employment or business affiliation.
17 CAR § 236-803. Continuance of operations upon firm closure.
17 CAR § 236-901. Initial application, reciprocal, or reinstatement.
17 CAR § 236-902. Criminal background checks.
17 CAR § 236-903. License renewal.
17 CAR § 236-904. Firm registration.
17 CAR § 236-905. Temporary licensure.
17 CAR § 236-1001. Investigations.
17 CAR § 236-1002. Compliance Committee recommendation.
17 CAR § 236-1003. Computation of time.
17 CAR § 236-1004. Subpoenas.
17 CAR § 236-1005. Hearings before the board.
17 CAR § 236-1006. Hearings before a hearing examiner.
17 CAR § 236-1007. Review of hearing examiner’s report.
17 CAR § 236-1008. Disposition of procedural requests.
17 CAR § 236-1009. Evidence.
17 CAR § 236-1010. Record of proceedings.
17 CAR § 236-1011. Publication of disciplinary sanctions.
17 CAR § 236-1101. Required fees.
17 CAR § 236-1102. Waiver of initial licensing fees.
17 CAR § 236-1201. Purpose.
17 CAR § 236-1202. Definitions.
17 CAR § 236-1203. Basic requirements.
17 CAR § 236-1204. Programs that qualify.
17 CAR § 236-1205. Approved sponsors.
17 CAR § 236-1206. CPE reporting requirements.
17 CAR § 236-1207. Noncompliance and sanctions.
17 CAR § 236-1208. Inactive status.
17 CAR § 236-1209. Retired and disabled status.
17 CAR § 236-1210. Activation of suspended, void or revoked license.
17 CAR § 236-1301. Purpose.
17 CAR § 236-1302. QR survey.
17 CAR § 236-1303. QR reviewers.
17 CAR § 236-1304. Team captains.
17 CAR § 236-1305. QR consultant.
17 CAR § 236-1306. QR procedure.
17 CAR § 236-1307. QR classifications.
17 CAR § 236-1308. Notification and response.
17 CAR § 236-1309. Preissuance review procedures.
17 CAR § 236-1401. Nonlicensees – Issuance of compilation reports.
17 CAR § 236-1402. Nonlicensees – Compilations.
17 CAR § 236-1403. Nonlicensees – Use of “auditor” or “accountant”.
17 CAR § 236-1501. Requirements.
17 CAR § 236-1601. Licensee payment of costs.
17 CAR § 236-1701. Issuance of Declaratory orders.
17 CAR § 236-1702. Declaratory orders approved by the board.
17 CAR § 236-1703. Form of declaratory orders.
17 CAR § 236-1704. Records.
17 CAR § 236-1705. Effect of orders.
17 CAR § 236-1801. Definitions.
17 CAR § 236-1802. Expedited processing for full licensure.
17 CAR § 236-1803. Temporary licensure.
17 CAR § 236-1804. Consideration of military training and experience.
17 CAR § 236-1805. Extension of license expiration; CPE exemption.
17 CAR § 236-1901. Purpose.
17 CAR § 236-1902. Definitions.
17 CAR § 236-1903. Programs and sponsoring organizations.
17 CAR § 236-1904. Enrollment and participation.
17 CAR § 236-1905. Effect of consecutive deficient report.
17 CAR § 236-1906. Reporting to the board.
17 CAR § 236-1907. Peer review oversight committee.
17 CAR § 236-2001. Form and contents of petition.
17 CAR § 236-2002. Consideration of petition.
17 CAR § 236-2003. Determination and licensure application.
Title 17: Professions, Occupations and Businesses
Chapter 42: Arkansas State Board of Public Accountancy
Subchapter A. Generally
Part 235. Code of Professional Conduct
17 CAR § 235-101. Purpose and intent.
17 CAR § 235-102. Applicability.
17 CAR § 235-201. Definitions.
17 CAR § 235-202. Independence.
17 CAR § 235-203. Integrity and objectivity.
17 CAR § 235-204. Incompatible and occupations.
17 CAR § 235-301. General standards.
17 CAR § 235-302. Compliance with standards.
17 CAR § 235-303. Accounting principles.
17 CAR § 235-304. Prospective financial statements or data.
17 CAR § 235-401. Confidential client information.
17 CAR § 235-402. Records.
17 CAR § 235-501. Discreditable acts.
17 CAR § 235-502. Acting through others.
17 CAR § 235-503. Advertising and other forms of solicitation.
17 CAR § 235-504. Firm names.
17 CAR § 235-505. Practice in a nonlicensed office or business.
17 CAR § 235-506. Notification of association with nonlicensed office.
17 CAR § 235-507. Disclosure of recommendations or referrals.
17 CAR § 235-508. Notification of commissions or referral fees.
17 CAR § 235-509. Communications.
17 CAR § 235-510. Failure to file tax returns.
17 CAR § 235-511. Criminal convictions – Disciplinary actions.
