Ark. Code Ann. § 17-12-301

Requirements generally

Known as the Public Accountancy Act

The act spans §§ 17-12-101–17-12-702 (49 sections).

Applied in 1 court decision — leading case Steve's Auto Center of Conway, Inc., and Steven Gafner v. Arkansas State Police; Director William J. Bryant, Individually; And Capt. Alex Finger, Individually (2020)

Most recently applied in Steve's Auto Center of Conway, Inc., and Steven Gafner v. Arkansas State Police; Director William J. Bryant, Individually; And Capt. Alex Finger, Individually (February 2020)

Acts 1975, No. 160, §§ 3, 3A; 1979, No. 432, § 2; A.S.A. 1947, § 71-613; Acts 1989, No. 696, § 1; 1997, No. 242, § 4; 1999, No. 180, § 12; 2005, No. 54, § 6; 2019, No. 990, § 7.

(1) A certificate as a certified public accountant shall be granted by the Arkansas State Board of Public Accountancy to any person: Who has met the education and experience requirements set forth in this chapter and by the board; and

(2) Who has passed an examination in accounting and auditing and such related subjects as the board shall determine to be appropriate.

(3) Any person who has received from the board a certificate as a certified public accountant which is currently in full force and effect shall be styled and known as a “certified public accountant” and may also use the abbreviation “CPA”.

(4) The board shall maintain a list of certified public accountants.

(5) Any certified public accountant may also be known as a “public accountant”.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.