Arkansas CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
40 hrs/year (or 120 / 3-yr lookback)
Reporting cycle
Annual (Jan 1 - Dec 31)
Ethics requirement
4 hrs / 36 mo (incl. 1 hr AR laws)
Issued by
Arkansas State Board of Public Accountancy
Arkansas has an unusual two-track structure. The standard path is 40 hours in the calendar year before renewal, but if you came up short, the Board lets you look back over the most recent 36 months and satisfy the requirement with 120 hours instead. The ethics requirement is measured over that same 36-month window, which is easy to lose track of.
CPAs call this CPE (continuing professional education), not CE. Here is how an active Arkansas license actually works, in plain English.
The base requirement: 40 hours a year, or 120 over three
The Arkansas State Board of Public Accountancy requires either 40 hours of CPE in the 12 months immediately preceding renewal, or 120 hours in the 36 months immediately preceding renewal. In practice you report 40 for the current year, but if you are deficient you may look back across the prior three years to reach 120. The reporting period runs January 1 to December 31.
Ethics and subject rules
- 4 hours of accounting professional conduct and ethics are required during the 36 months immediately preceding the expiration of your current license.
- At least 1 of those ethics hours must cover Arkansas State Board of Public Accountancy specific laws and rules.
- A minimum share of your hours must be in accounting, attest, accounting ethics, or tax - a higher minimum for those in public accounting than for those who are not.
- There is a group-study minimum that scales with which path you use - the 40-hour annual rule or the 120-hour three-year rule.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
Arkansas licenses renew on January 1, and the CPE reporting period runs January 1 to December 31. Whether you are meeting the 40-hour annual requirement or relying on the 120-hour three-year lookback, your hours and the ethics requirement must be satisfied before you renew.
How CredTally keeps this on autopilot
- Track the 40-hour annual total and the rolling 120-hour, three-year lookback side by side, so you always know which path keeps you compliant.
- A dedicated ethics bucket on its own 36-month clock, with the Arkansas laws-and-rules hour flagged separately.
- Store every completion certificate with its course, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your renewal, with every state license on one dashboard.
Frequently asked questions
How many CPE hours does Arkansas require?
Either 40 hours in the 12 months before renewal, or 120 hours across the most recent 36 months if you are deficient in the current year.
How much ethics CPE do I need?
4 hours of accounting professional conduct and ethics within the 36 months before your license expires, including at least 1 hour on Arkansas-specific laws and rules.
What is the 3-year lookback?
If you fall short of 40 hours in the current year, Arkansas lets you satisfy CPE by counting 120 hours earned over the most recent 36 months instead.
When does my Arkansas reporting period end?
December 31, with license renewal on January 1.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — free