Arkansas CPA Ethics Exam Requirements
In Arkansas, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. Instead, the Arkansas State Board of Public Accountancy mandates a 1-hour self-study ethics course focused on Arkansas Accountancy Law and Board Rules, which includes a short exam. This course is required for both new applicants and license renewals.
The 1-hour ethics module is offered free of charge through WebCE and is part of the ongoing ethics education framework set by the Board. It counts toward the state’s 4-hour ethics Continuing Professional Education (CPE) requirement, which must be fulfilled every three years.
This approach reflects Arkansas’s emphasis on state-specific ethical awareness and compliance, ensuring CPAs understand and apply the legal and professional standards specific to the practice of public accountancy within the state.
For more details, click here to visit the Arkansas State Board of Public Accountancy website or email asbpa@arkansas.gov. Applicants may also call the Board at (501) 682-1520.