Arkansas Administrative Code

17 CAR § 231-902. Proceedings. Proceedings shall be as follows: (1) Opportunity for licensee or applicant to have a hearing. (A) Every licensee or applicant for a license shall be afforded notice and an opportunity to be heard before the Arkansas State Board of Architects, Landsc…

17 CAR § 231-903. Method of serving notice of hearing. (a) Any notice required by 17 CAR § 231-902(2) may be served either personally or by an officer authorized by law to serve process, or by registered mail or certified mail, with return receipt requested, directed to the licen…

17 CAR § 231-904. Venue of hearing. (a) Arkansas State Board of Architects, Landscape Architects, and Interior Designers hearings held under the provisions of this part shall be conducted at the board office or elsewhere in Pulaski County. (b) The hearings may be held anywhere wi…

17 CAR § 231-905. Hearings public — Use of hearing office. (a) All hearings under this subpart shall be open to the public. (b) At all such hearings, at least a quorum of the Arkansas State Board of Architects, Landscape Architects, and Interior Designers shall be present to hear…

17 CAR § 231-906. Rights of person entitled to hearing. A person entitled to be heard pursuant to this section shall have the right to: (1) Be represented by counsel; (2) Present all relevant evidence by means of witnesses and books, papers, and documents; (3) Examine all opposin…

17 CAR § 231-907. Powers of the board in connection with hearing. In connection with any hearing held pursuant to the provisions of this section, the Arkansas State Board of Architects, Landscape Architects, and Interior Designers or its hearing officer shall have the power to: (…

17 CAR § 231-908. Rules of evidence. (a) In proceedings held pursuant to this part, the Arkansas State Board of Architects, Landscape Architects, and Interior Designers may admit any evidence and may give probative effect to evidence that is of a kind commonly relied on by reason…

17 CAR § 231-909. Fees – Witnesses. Witness fees and mileage, if claimed, shall be allowed the same as for testimony in a circuit court.

17 CAR § 231-910. Manner and time of rendering a decision. (a) Within a reasonable time after the decision is rendered, the Arkansas State Board of Architects, Landscape Architects, and Interior Designers shall serve to the person whose license is involved a written copy of the d…

17 CAR § 231-911. Service of written decision. (a) Within a reasonable time after the decision is rendered, the Arkansas State Board of Architects, Landscape Architects, and Interior Designers shall serve to the person whose license is involved a written copy of the decision, eit…

17 CAR § 231-912. Contents of decision. Contents include the following: (1) Findings of fact made by the Arkansas State Board of Architects, Landscape Architects, and Interior Designers; (2) Conclusions of law reached by the board; (3) The order of the board based upon these find…

17 CAR § 231-913. Judicial review. Judicial review of proceedings under this part shall be governed by the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq., or other applicable law.

17 CAR § 235-101. Purpose and intent. (a) The Rules of Conduct set out in this part rest upon the premises that the reliance of the public in general, and of the business community in particular, on sound financial reporting and on the implication of professional competence, whic…

17 CAR § 235-102. Applicability. (a) The Rules of Conduct are intended to have application to all kinds of professional services performed in the practice of public accountancy, including tax and management advisory services, and to apply as well to all licensees, whether or not …

17 CAR § 235-103. Definitions. As used in this part: (1) “Associated with” means: (A) Any written or nonwritten contractual relationship between the licensee and a nonlicensed office or business whereby compensation is paid to or received from the nonlicensed office or business b…

17 CAR § 235-202. Independence. (a) A licensee in public practice shall be independent in the performance of professional services as required by professional standards as defined in 17 CAR § 236-701. (b) When a licensee is associated with a nonlicensed office or business, the li…

17 CAR § 235-203. Integrity and objectivity. (a) In the performance of professional services, a licensee: (1) Shall maintain objectivity and integrity; (2) Shall be free of conflicts of interest; and (3) Shall not knowingly misrepresent facts nor subordinate judgment to others. (…

17 CAR § 235-204. Incompatible occupations. A licensee shall not concurrently engage in the practice of public accountancy and in any other business or occupation which impairs the licensee’s independence or objectivity in rendering professional services.

17 CAR § 235-301. General standards. A licensee shall comply with the following standards: (1) The licensee shall undertake only those professional services that can reasonably be expected to be completed with professional competence; (2) The licensee shall exercise due professio…

17 CAR § 235-302. Compliance with standards. A licensee who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with professional standards as defined in 17 CAR § 236-701.

17 CAR § 235-303. Accounting principles. (a)(1) A licensee shall not express an opinion or state affirmatively that the financial statements or other financial data of any entity are presented in conformity with generally accepted accounting principles or state that he or she is …

17 CAR § 235-304. Prospective financial statements or data. A licensee shall not, in the performance of professional services, permit his or her name to be used in conjunction with any prospective financial statements or data in a manner which may reasonably lead to the belief th…

17 CAR § 235-401. Confidential client information. (a) A licensee shall not disclose, without the consent of his or her client, any confidential information pertaining to his or her client obtained in the course of performing professional services. (b) A licensee that sells a pra…

17 CAR § 235-402. Records. (a)(1) Licensees should make every attempt to resolve record request disputes in a professional and timely manner. (2) In cases where agreement cannot be reached, this section will apply. (3) For purposes of the definitions below, the term “client” incl…

17 CAR § 235-501. Discreditable acts. A licensee shall not commit any act discreditable to the profession.

17 CAR § 235-502. Acting through others. A licensee shall not permit others to carry out on his or her behalf, either with or without compensation, acts which, if carried out by the licensee, would place him or her in violation of this part.

17 CAR § 235-503. Advertising and other forms of solicitation. (a) A licensee shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is: (1) False; (2) Misleading; or (3) Deceptive. (b) Solicitation by the use of coercion, overreaching, or…

17 CAR § 235-504. Firm names. (a) A licensee may practice public accounting only in a form of organization permitted by the Public Accountancy Act of 1975, Arkansas Code § 17-12-101 et seq. (b)(1) A licensee shall not practice public accountancy under a name which is misleading i…

17 CAR § 235-505. Practice in a nonlicensed office or business. A licensee shall not practice public accountancy or use their CPA title or designation in association with a sole proprietor, partnership, corporation, or other entity which is not licensed with the Arkansas State Bo…

17 CAR § 235-506. Notification by licensees who are associated with a nonlicensed office or business. (a)(1)(A) A licensee that is associated with a nonlicensed office or business which performs professional services as defined in Arkansas Code § 17-12-103(17) of the Public Accou…

17 CAR § 235-507. Disclosure of recommendation or referral between a licensee and a nonlicensed office or business. (a) Any licensee that accepts a client resulting from a recommendation or referral by a nonlicensed office or business with which the licensee or firm is associated…

17 CAR § 235-508. Notification to client of acceptance of commissions or referral fees. (a) A licensee that is paid or expects to be paid a commission, or who accepts a referral fee, shall disclose the existence of such commission or referral fee to the client at the time the ref…

17 CAR § 235-509. Communications. (a) A licensee shall, when requested, respond to communications from the Arkansas State Board of Public Accountancy within thirty (30) days of the mailing of such communications by registered or certified mail. (b) The Executive Director of the b…

17 CAR § 235-510. Failure to file tax returns. The willful failure by the licensee to file an income tax return, including his or her own, and the resulting conviction or plea of guilty or nolo contendere in connection therewith, shall be considered conduct discreditable to the p…

17 CAR § 235-511. Criminal convictions — Disciplinary actions. (a)(1) A licensee who is convicted of or pleads guilty or nolo contendere to any crime other than a traffic violation, regardless of whether the adjudication of guilt or sentence is withheld, suspended, or deferred in…

17 CAR § 236-1001. Investigations. (a)(1) All investigations of possible violations of the Public Accountancy Act of 1975, Arkansas Code § 17-12-101 et seq., the Code of Professional Conduct, or this part shall be investigated by the Arkansas State Board of Public Accountancy inv…

17 CAR § 236-1002. Compliance Committee recommendation. (a) The Arkansas State Board of Public Accountancy shall consider the recommendation by the Compliance Committee and may: (1) Find probable cause; (2) Find no probable cause; or (3) Instruct the investigating officer or offi…

17 CAR § 236-1003. Computation of time. (a)(1) In computing any period of time prescribed or allowed by this part, the day of the act or event from which the designated period of time begins to run shall not be included. (2) The last day of the period so computed shall be include…

17 CAR § 236-1004. Subpoenas. (a)(1) Subpoenas for the attendance of the witnesses at hearings and for the production of documents shall be issued by the Arkansas State Board of Public Accountancy upon its own initiative or upon the written application of any party. (2) The appli…

17 CAR § 236-1005. Hearings before the board. (a)(1) If a hearing is to be conducted by the Arkansas State Board of Public Accountancy, its presiding officer or any designated hearing officer shall have the authority to: (A) Administer oaths and affirmations; (B) Rule upon offers…

17 CAR § 236-1006. Hearings before a hearing examiner or member of the board. (a)(1) In the alternative, the Arkansas State Board of Public Accountancy may appoint a hearing examiner or member of the board, who may conduct hearings in the absence of the board. (2) Such member or …

17 CAR § 236-1007. Review of hearing examiner’s or member of the board’s report. (a) Within ten (10) days after the hearing examiner or member of the Arkansas State Board of Public Accountancy files his or her report with the board, or within such extended time as may be allowed …

17 CAR § 236-1008. Disposition of procedural requests. (a) In the event the hearing is to be conducted pursuant to 17 CAR § 236-1006, or if no decision has been made by the Arkansas State Board of Public Accountancy to appoint a hearing examiner or member of the board to hear the…

17 CAR § 236-1009. Evidence. The admission of evidence shall be governed by Arkansas Code § 25-15-213(4).

17 CAR § 236-101. Definitions. (a) As used in this part: (1) “Act” means the Public Accountancy Act of 1975, as amended, codified as Arkansas Code § 17-12-101 et seq.; (2) “AICPA” means the American Institute of Certified Public Accountants; (3) “Attest” means provision of the fo…

17 CAR § 36-1010. Record of proceedings. (a)(1) An accurate record of the testimony, evidence, and all proceedings made before a hearing examiner, a member of the Arkansas State Board of Public Accountancy, or before the board shall be reported, transcribed, indexed, and bound by…