Laws and Rules

Accountancy Laws

Current Statutes
 Arkansas Code of 1987
 Title 17: Professions, Occupations and Businesses
 Subtitle 2: Nonmedical Professions
 Chapter 12: Accountants

Subchapter 1. General Provisions.

17-12-101. Title.
17-12-102. Purpose.
17-12-103. Definitions.
17-12-104. Penalty.
17-12-105. Injunctions.
17-12-106. Unlawful acts.
17-12-107. Permissible acts.
17-12-108. CPA construed.
17-12-109. Accountants' working papers.
 17-12-110. [Repealed.]
17-12-111. Evidence.
 17-12-112. [Repealed.]

 

Subchapter 2. Arkansas State Board of Public Accountancy.

17-12-201. Creation - Members.
17-12-202. Officers and proceedings.
17-12-203. Duties and powers.
17-12-204. Disposition of funds - Reports.

 

Subchapter 3. Initial Licensure.

17-12-301. Requirements generally.
17-12-302. Education requirements.
17-12-303. Criminal background check.
17-12-304. Examination - Times - Resource assistance.
17-12-305. Reexaminations.
17-12-306. Examination fees.
17-12-307. Credit for examination administered by licensing authority in another jurisdiction.
17-12-308. Reciprocity.
17-12-309. Experience.
17-12-310. Certificates held under prior law.
17-12-311. Substantial equivalency.
17-12-312. Licensing of public accountants.
17-12-313. Time for initial license.

Subchapter 4. Registration of Firms.

17-12-401. Professional partnerships, corporations, and limited liability companies of certified public accountants.
17-12-402. Professional partnerships, corporations, and limited liability companies of public accountants.
17-12-403. Offices.
17-12-404. Licensees associated with unregistered firms.
 17-12-405. [Repealed.]
 17-12-406. [Repealed.]

Subchapter 5. License Renewal.

17-12-501. Renewal of license.
17-12-502. Continuing education requirement.
 17-12-503. [Repealed.]
17-12-504. Renewals and renewal fees.
17-12-505. Inactive status.
 17-12-506. [Repealed.]
17-12-507. Quality review of each practice unit.

17-12-508. Peer review.

Subchapter 6. Revocation and Suspension.

17-12-601. Grounds generally.
17-12-602. Sanctions.
17-12-603. Procedure.
17-12-604. Reinstatement.

Subchapter 7. Liability of Accountants.

17-12-701. Applicability.
17-12-702. No liability to persons not in privity - Exceptions.