Browse Arkansas Code titles and sections
17-12-104. Penalty.
Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-104. Penalty.
(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 Public Accountancy for investigative costs; or
(C) Imprisonment for not more than one (1) year for each violation.
(3) Each violation of § 17-12-106 constitutes a separate offense.
(b) When the board has reason to believe that a person is subject to punishment under this section, the board may certify the facts to the Attorney General or other appropriate enforcement officer, who may cause appropriate proceedings to be brought.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-104
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:17-12-104
Source file: gov.ar.code.title.17.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 541b813377461be4f8864a8985b4ff89f59d2cecb7f2e97b9e6209dccb5cfcb3
Source location: content.xml paragraph 909
Stored source content
17-12-104. Penalty.
(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 Public Accountancy for investigative costs; or
(C) Imprisonment for not more than one (1) year for each violation.
(3) Each violation of § 17-12-106 constitutes a separate offense.
(b) When the board has reason to believe that a person is subject to punishment under this section, the board may certify the facts to the Attorney General or other appropriate enforcement officer, who may cause appropriate proceedings to be brought.
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Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-106. Unlawful acts — Definition.
(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 he or she holds a current license as a certified public accountant under § 17-12-301 et seq. and all of his or her offices in this state for the practice of public accounting are currently maintained and registered as required under § 17-12-403.
(2) However, a foreign accountant who has received a certificate under the provisions of § 17-12-308(c) may use the title under which he or she is generally known in his or her country, followed by the name of the country from which he or she received his or her certificate, license, or degree.
(b) No firm 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 the firm is composed of certified public accountants unless the firm is currently registered under § 17-12-401(b)(1) and all offices of the firm in this state for the practice of public accounting are currently maintained and registered as required under § 17-12-403.
(c) No person shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that he or she is a public accountant, unless:
(1) He or she is currently licensed as a public accountant and all of the person's offices in this state for the practice of public accounting are currently maintained and registered as required under § 17-12
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-106
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 17-12-106. This identifies an authority to review, not proof of applicability.