Arkansas CPA Requirement

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Arkansas. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate degree or higher from a regionally accredited four-year degree granting university.

Accounting Coursework

30 semester hours of undergraduate accounting courses above the introductory level or 20 semester hours of graduate level accounting courses or a combination thereof. Accounting subjects must include coverage of the following: financial accounting; management accounting; federal taxation; auditing and attestation; and accounting information systems.

Business Coursework

At least 30 semester hours of undergraduate courses in business (excluding accounting) or 20 semester hours of graduate business courses or a combination thereof with a grade of C or higher.

Total Credit Hours

120 semester hours


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Must meet the degree requirement and the accounting and business course requirements.

Application Documents

Application documents found on the board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Arkansas. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Ethics Coursework

Not required

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

At least one-year of accounting experience.


Additional information can be found on the Arkansas State Board of Public Accountancy website.


Note: Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 



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