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CPE Requirements for AR Board

Most accounting professionals in the United States require CPE credits to maintain their professional designation. Browse courses that meet your requirements, or choose one of our course packages, specially curated to contain all the hours and credits you need, in one place. The courses on LearnFormula may be counted towards professionally relevant, verifiable learning activities. It is the student's responsibility to validate whether an activity is an eligible educational activity for their professional development requirements based on their own learning needs.

Requirements Overview

Last updatedAug 21, 2026
scheduleCPE Requirement
40/year
calendar_clockLicense Renewal Period
December 31
cycleRequirements Cycle
Annual
balanceEthics Requirement
16 CPE hours of Accounting/Accounting Ethics/Attest/Taxation1.34 CPE hours of Ethics CPE(s)
listsIncluding
8 CPE hours of Live Webinar CPE(s)14.66 CPE hours of CPE(s)

Simplifying Regulations for 2026

An applicant for renewal of a license must have completed acceptable continuing education, except as otherwise provided in Section 13.2(b), in the amount of 120 hours within 36 months or 40 hours within 12 months immediately preceding January 1 of the year for which the license is renewed, and further provided that: (1) Through December 31, 2019, all license holders shall complete at least 50% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. Beginning January 1, 2020 (CPE taken for the 2021 license year and beyond), licensees engaged in the practice of public accounting shall complete at least 40% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation. Licensees not engaged in the practice of public accounting shall complete at least 20% of the required hours in the subject areas of accounting, accounting ethics, attest, or taxation.

(2) License holders engaged in any attest or compilation function shall complete at least 20% of the required hours in the subject areas of attest and accounting theory/practice. (3) License holders must complete at least 4 hours of CPE in the area of accounting professional conduct and ethics during the 36 months immediately preceding the expiration date of their current license. Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure. Licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy-specific laws and rules. This requirement may be satisfied by completing a web-based course via the Board's website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4-hour ethics requirement. The hour of CPE on Board-specific rules and laws must be completed during the 36 months immediately preceding the expiration date of the current license.

Self-study shall not exceed 80 percent of the total CPE hours required.

Programs in the following subject areas are not acceptable continuing education: spirituality, personal health and/or fitness, sports and recreation, foreign languages and cultures and other subjects which will not contribute directly to the professional competence of the licensee.

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Do CPE QAS courses count toward AR Board CPE?

CPE QAS courses are built around relevant, verifiable content that can be applied toward AR Board CPE hours. As with any provider, it remains the member's responsibility to confirm an activity fits their own professional development needs before claiming it.