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17-12-302. Education requirements.
Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-302. Education requirements.
(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 the general rule in order to prevent what it determines to be undue hardship to applicants resulting from changes in the education and experience requirements.
(b) The board may provide by rule for the general scope of the examinations and may obtain any advice and assistance it deems appropriate to assist it in preparing and grading the examinations.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-302
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:17-12-302
Source file: gov.ar.code.title.17.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5ac58d1c1927d6d30abbbb7cae1288218eee5cc9f920245fa4d87648e81a7f99
Source location: content.xml paragraph 1152
Stored source content
17-12-302. Education requirements.
(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 the general rule in order to prevent what it determines to be undue hardship to applicants resulting from changes in the education and experience requirements.
(b) The board may provide by rule for the general scope of the examinations and may obtain any advice and assistance it deems appropriate to assist it in preparing and grading the examinations.
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Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-301. Requirements generally.
(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 accounting and auditing and such related subjects as the board shall determine to be appropriate.
(b)(1) 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”.
(2) The board shall maintain a list of certified public accountants.
(c) Any certified public accountant may also be known as a “public accountant”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-301
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 17-12-301. This identifies an authority to review, not proof of applicability.