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Subchapter 1 - General Provisions
§ 17-12-101. Title - This chapter may be cited as the “Public Accountancy Act...
§ 17-12-102. Purpose - It is the policy of this state, and the purpose...
§ 17-12-103. Definitions - (a) As used in this chapter: (1) “AICPA” means the...
§ 17-12-104. Penalty - (a) (1) A person who violates any provision of §...
§ 17-12-105. Injunctions - Whenever in the judgment of the Arkansas State Board of...
§ 17-12-106. Unlawful acts — Definition - (a) (1) No person shall assume or use the title...
§ 17-12-107. Permissible acts - (a) Nothing contained in this chapter shall prohibit any person...
§ 17-12-108. CPA construed - Whenever any statute or rule requires that reports, financial statements,...
§ 17-12-109. Accountants' working papers - (a) All statements, records, schedules, working papers, and memoranda made...
§ 17-12-111. Evidence - The display or uttering by a person of a card,...
Subchapter 2 - Arkansas State Board of Public Accountancy
§ 17-12-201. Creation — Members - (a) There is created the Arkansas State Board of Public...
§ 17-12-202. Officers and proceedings - (a) The Arkansas State Board of Public Accountancy shall elect...
§ 17-12-203. Duties and powers - (a) The Arkansas State Board of Public Accountancy may adopt,...
§ 17-12-204. Disposition of funds — Reports - (a) All fees and other moneys received by the Arkansas...
Subchapter 3 - Initial Licensure
§ 17-12-301. Requirements generally - (a) A certificate as a certified public accountant shall be...
§ 17-12-302. Education requirements - (a) In general, the applicable education requirements shall be those...
§ 17-12-303. Criminal background check - (a) The Arkansas State Board of Public Accountancy may require...
§ 17-12-304. Examination — Times — Resource assistance - (a) The examination required by § 17-12-301(a)(2) shall be held...
§ 17-12-305. Reexaminations - (a) The Arkansas State Board of Public Accountancy may by...
§ 17-12-306. Examination fees - (a) The Arkansas State Board of Public Accountancy shall charge...
§ 17-12-307. Credit for examination administered by licensing authority in another jurisdiction - The Arkansas State Board of Public Accountancy may by rule...
§ 17-12-308. Reciprocity - (a) With regard to applicants that do not qualify for...
§ 17-12-309. Experience - (a) An applicant for initial issuance of a certificate under...
§ 17-12-310. Certificates held under prior law - Persons who on July 9, 1975, held certified public accountant...
§ 17-12-311. Substantial equivalency - (a) (1) An individual whose principal place of business is...
§ 17-12-312. Licensing of public accountants - Any person who qualified to register as a public accountant...
§ 17-12-313. Time for initial license - An applicant shall obtain an initial license within three (3)...
Subchapter 4 - Registration of Firms
§ 17-12-401. Professional partnerships, corporations, limited liability companies, and sole proprietorships of certified public accountants - (a) The Arkansas State Board of Public Accountancy shall grant...
§ 17-12-402. Professional partnerships, corporations, limited liability companies, and sole proprietorships of public accountants - (a) A partnership engaged in this state in the practice...
§ 17-12-403. Offices - (a) Each office established or maintained in this state for...
§ 17-12-404. Licensees associated with unregistered firms - (a) A licensee shall not perform attest services in any...
Subchapter 5 - License Renewal
§ 17-12-501. Renewal of license - The Arkansas State Board of Public Accountancy shall renew licenses...
§ 17-12-502. Continuing education requirement - (a) Every application for renewal of a license by any...
§ 17-12-504. Renewals and renewal fees - (a) (1) Individual certified public accountants and public accountants shall...
§ 17-12-505. Inactive status - (a) The Arkansas State Board of Public Accountancy may by...
§ 17-12-507. Quality review of each practice unit - (a) The Arkansas State Board of Public Accountancy may by...
§ 17-12-508. Peer review - (a) (1) Beginning January 1, 2019, the Arkansas State Board...
Subchapter 6 - Revocation and Suspension
§ 17-12-601. Grounds generally - (a) The following acts, conduct, or practices are prohibited, and...
§ 17-12-602. Sanctions - (a) If a licensee or holder of a practice privilege...
§ 17-12-603. Procedure - (a) Commencement of Proceeding. The Arkansas State Board of Public...
§ 17-12-604. Reinstatement - Upon application in writing and after hearing pursuant to notice,...
Subchapter 7 - Liability of Accountants
§ 17-12-701. Applicability - This subchapter shall apply only to acts, omissions, decisions, or...
§ 17-12-702. No liability to persons not in privity — Exceptions - No person, partnership, or corporation licensed or authorized to practice...