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Arkansas Statutes, Title 17

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Arkansas/Statutes

← All Arkansas coverage

Title 17, Professions, Occupations, and Businesses

83 chapters · 1,940 sections in this title.

All chapters in Title 171,940 Ch 92, Pharmacists and Pharmacies102 Ch 95, Physicians and Surgeons86 Ch 82, Dentists, Dental Hygienists, and Den…68 Ch 26, Cosmetology and Related Occupations67 Ch 42, Real Estate License Law67 Ch 87, Nurses64 Ch 25, Contractors61 Ch 80, General Provisions46 Ch 40, Private Investigators and Private Se…44 Ch 12, Accountants43 Ch 17, Auctioneers40 Ch 20, Barbers40 Ch 97, Psychologists and Psychological Exam…39 Ch 27, Counselors38

43 sections·Filtered byTitle 17✕Ch 12✕

Ark. Code Ann. § 17-12-101 Title
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This chapter may be cited as the “Public Accountancy Act of 1975”.
Ark. Code Ann. § 17-12-102 Purpose
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(1) It is the policy of this state, and the purpose of this chapter, to promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether …
Ark. Code Ann. § 17-12-103 Definitions
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(a) As used in this chapter:(1) “AICPA” means the American Institute of Certified Public Accountants, or its successor;(2) “Attest” means providing the following services:(A) An audit or other engagement to be performed in accordance with the AICPA Statements on Auditing Standard…
Ark. Code Ann. § 17-12-104 Penalty
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(a) (1) A person who violates any provision of § 17-12-106 is guilty of a misdemeanor.(2) A person convicted of violating any provision of § 17-12-106 is subject to:(A) A fine of not more than one thousand dollars ($1,000);(B) A judgment in favor of the Arkansas State Board of Pu…

Ark. Code Ann. § 17-12-105 Injunctions

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Whenever in the judgment of the Arkansas State Board of Public Accountancy any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of § 17-12-106, the board may make application to the appropriate court for an orde…

Ark. Code Ann. § 17-12-106 Unlawful acts — Definition

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(a) (1) No person shall assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that he or she is a certified public accountant, unless …

Ark. Code Ann. § 17-12-107 Permissible acts

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(a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant or public accountant licensed under § 17-12-301 et seq., a firm registered unde…

Ark. Code Ann. § 17-12-108 CPA construed

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Whenever any statute or rule requires that reports, financial statements, and other documents for submission to any department, board, or agency of this state be prepared by CPAs, the requirements shall be construed to mean registered public accountants or certified public accoun…

Ark. Code Ann. § 17-12-109 Accountants' working papers

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(a) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or public …

Ark. Code Ann. § 17-12-111 Evidence

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The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, electronic transmission, or written instrument or device bearing a person's name in conjunction with the words “certified public accountant” or any abbreviation thereof, or “public acc…

Ark. Code Ann. § 17-12-201 Creation — Members

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(a) There is created the Arkansas State Board of Public Accountancy. (b) (1) The board shall consist of seven (7) members, appointed by the Governor for terms of five (5) years.(2) Five (5) members of the board shall be residents of this state who are certified public accountants…

Ark. Code Ann. § 17-12-202 Officers and proceedings

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(a) The Arkansas State Board of Public Accountancy shall elect annually a president, a secretary, and a treasurer from its members. (b) A majority of the board shall constitute a quorum for the transaction of business. (c) The board shall have a seal which shall be judicially not…

Ark. Code Ann. § 17-12-203 Duties and powers

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(a) The Arkansas State Board of Public Accountancy may adopt, and amend from time to time, rules for the orderly conduct of its affairs and for the administration of this chapter. (b) (1) The Arkansas State Board of Public Accountancy shall prepare periodically and make available…

Ark. Code Ann. § 17-12-204 Disposition of funds — Reports

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(a) All fees and other moneys received by the Arkansas State Board of Public Accountancy pursuant to the provisions of this chapter shall be kept in a separate fund and expended solely for the purposes of this chapter. No part of this special fund shall revert to the general fund…

Ark. Code Ann. § 17-12-301 Requirements generally

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(a) A certificate as a certified public accountant shall be granted by the Arkansas State Board of Public Accountancy to any person:(1) 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 accoun…

Ark. Code Ann. § 17-12-302 Education requirements

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(a) In general, the applicable education requirements shall be those in effect on the date on which the applicant successfully applies for his or her examination under § 17-12-301(a)(2). However, the Arkansas State Board of Public Accountancy may provide by rule for exceptions to…

Ark. Code Ann. § 17-12-303 Criminal background check

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(a) The Arkansas State Board of Public Accountancy may require each applicant for a new or reinstated license as a certified public accountant, including reciprocity applicants, or public accountant to apply for or authorize the board to obtain state and national criminal backgro…

Ark. Code Ann. § 17-12-304 Examination — Times — Resource assistance

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(a) The examination required by § 17-12-301(a)(2) shall be held by the Arkansas State Board of Public Accountancy and shall take place as often as the board shall determine to be desirable. However, the examination required by § 17-12-301(a)(2) shall be held not less frequently t…

Ark. Code Ann. § 17-12-305 Reexaminations

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(a) The Arkansas State Board of Public Accountancy may by rule prescribe the terms and conditions under which an applicant who passes the examination in one (1) or more of the subjects indicated in § 17-12-301(a)(2) may be reexamined in only the remaining subjects, with credit fo…

Ark. Code Ann. § 17-12-306 Examination fees

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(a) The Arkansas State Board of Public Accountancy shall charge a fee to each applicant applying to sit for the examination. In the board's discretion, the fee for a first-time applicant may be greater than the fee charged for reexamination. (b) The board shall also charge a fee …

Ark. Code Ann. § 17-12-307 Credit for examination administered by licensing authority in another jurisdiction

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The Arkansas State Board of Public Accountancy may by rule provide for granting a credit to an applicant for his or her satisfactory completion of an examination in any one (1) or more of the subjects specified in § 17-12-301(a)(2) given by the licensing authority in any other st…

Ark. Code Ann. § 17-12-308 Reciprocity

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(a) The Arkansas State Board of Public Accountancy shall issue a certificate as a certified public accountant to a holder of a certificate, license, or permit issued by another state upon a showing that:(1) The applicant passed the examination required for issuance of the applica…

Ark. Code Ann. § 17-12-309 Experience

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(a) An applicant for initial issuance of a certificate under this subchapter shall show that the applicant has had at least one (1) year of experience. (b) The experience shall include providing any type of service or advice involving the use of accounting, attest, management adv…

Ark. Code Ann. § 17-12-310 Certificates held under prior law

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Persons who on July 9, 1975, held certified public accountant certificates theretofore issued under the laws of this state shall not be required to obtain additional certificates under this chapter, but shall otherwise be subject to all provisions of this chapter. The certificate…

Ark. Code Ann. § 17-12-311 Substantial equivalency

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(1) To promote the professional practice of accountancy within and outside the State of Arkansas, the Arkansas State Board of Public Accountancy may:(1) Determine substantial equivalency requirements and provide the parameters encompassing substantial equivalency; and(2) Promulga…

Ark. Code Ann. § 17-12-312 Licensing of public accountants

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Any person who qualified to register as a public accountant on July 1, 1975, may at any time register with the Arkansas State Board of Public Accountancy to be licensed as a public accountant.

Ark. Code Ann. § 17-12-313 Time for initial license

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An applicant shall obtain an initial license within three (3) years of successful completion of the examination under this subchapter or shall be considered as having a void license under § 17-12-504(h).

Ark. Code Ann. § 17-12-401 Professional partnerships, corporations, limited liability companies, and sole proprietorships of certified public accountants

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(a) The Arkansas State Board of Public Accountancy shall grant or renew a registration as a CPA firm to an applicant that meets the qualifications of this section. (b) (1) A firm shall hold a registration under this section if the firm:(A) Has an office in this state:(i) Engaged …

Ark. Code Ann. § 17-12-402 Professional partnerships, corporations, limited liability companies, and sole proprietorships of public accountants

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(a) A partnership engaged in this state in the practice of public accounting shall register with the Arkansas State Board of Public Accountancy as a partnership of public accountants, provided it meets the following requirements:(1) At least one (1) general partner shall be a cer…

Ark. Code Ann. § 17-12-403 Offices

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(a) Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, public accountant, or firm shall be registered annually with the Arkansas State Board of Public Accountancy under this chapter. (b) No fee…

Ark. Code Ann. § 17-12-404 Licensees associated with unregistered firms

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(a) A licensee shall not perform attest services in any partnership, corporation, limited liability company, or other entity which is not registered under this subchapter. (b) Any licensee who performs or offers to perform professional services other than attest services while em…

Ark. Code Ann. § 17-12-501 Renewal of license

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The Arkansas State Board of Public Accountancy shall renew licenses to persons who make application and demonstrate that their qualifications are in accordance with the provisions of this chapter.

Ark. Code Ann. § 17-12-502 Continuing education requirement

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(a) Every application for renewal of a license by any person who holds a certificate as a certified public accountant or registration as a public accountant shall be accompanied or supported by such evidence as the Arkansas State Board of Public Accountancy shall prescribe, docum…

Ark. Code Ann. § 17-12-504 Renewals and renewal fees

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(a) (1) Individual certified public accountants and public accountants shall pay an annual fee in an amount to be determined by Arkansas State Board of Public Accountancy rule.(2) Unless otherwise provided by board rule, all licenses shall expire on December 31 of each year and m…

Ark. Code Ann. § 17-12-505 Inactive status

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(a) The Arkansas State Board of Public Accountancy may by rule create an exception to the continuing education requirement of § 17-12-502 for licensees who do not perform or offer to perform for the public:(1) One (1) or more kinds of services involving the use of accounting or a…

Ark. Code Ann. § 17-12-507 Practice review

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(a) The Arkansas State Board of Public Accountancy may by rule require as a condition for the renewal of a license a practice review of every certified public accountant and firm licensed in this state. (b) The practice review shall identify any type of report issued by a license…

Ark. Code Ann. § 17-12-508 Peer review

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(a) (1) Beginning January 1, 2019, the Arkansas State Board of Public Accountancy shall by rule require licensees who perform attest services to enroll in an approved peer review program and have a peer review one (1) time every three (3) years.(2) Licensees who perform compilati…

Ark. Code Ann. § 17-12-601 Grounds generally

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(a) The following acts, conduct, or practices are prohibited, and any licensee or holder of a practice privilege found guilty by the Arkansas State Board of Public Accountancy of the acts, conducts, or practices shall be subject to disciplinary action as provided in § 17-12-602 a…

Ark. Code Ann. § 17-12-602 Sanctions

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(a) If a licensee or holder of a practice privilege under § 17-12-311 is found to have committed an action or omission identified in § 17-12-601, the Arkansas State Board of Public Accountancy may impose any one (1) or more of the following sanctions:(1) Suspension, revocation, o…

Ark. Code Ann. § 17-12-603 Procedure

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(a) Commencement of Proceeding. The Arkansas State Board of Public Accountancy may initiate proceedings under this chapter either on its own motion or on the complaint of any person. (b) Notice—Service and Contents. A written notice stating the nature of the charges against the a…

Ark. Code Ann. § 17-12-604 Reinstatement

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Upon application in writing and after hearing pursuant to notice, the Arkansas State Board of Public Accountancy may issue a new certificate to a certified public accountant whose certificate shall have been revoked, or the board may permit the reregistration of anyone whose regi…

Ark. Code Ann. § 17-12-701 Applicability

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This subchapter shall apply only to acts, omissions, decisions, or other conduct in connection with professional services occurring or rendered on or after April 6, 1987.

Ark. Code Ann. § 17-12-702 No liability to persons not in privity — Exceptions

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(1) No person, partnership, or corporation licensed or authorized to practice under this chapter, or any of its employees, partners, members, officers, or shareholders shall be liable to persons not in privity of contract with the person, partnership, or corporation for civil dam…