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.
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.
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.
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.
Note: Students should contact WGU Business Licensure at firstname.lastname@example.org 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.