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17-12-304. Examination — Times — Resource assistance.
Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-304. Examination — Times — Resource assistance.
(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 than one (1) time each year.
(b) The board may use any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service from the American Institute of Certified Public Accountants as it deems appropriate to assist it in performing its duties under this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-304
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:17-12-304
Source file: gov.ar.code.title.17.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4f1ea66d14408d9a23ab880f7e9db244d6241972869d658a4796b9e761de7022
Source location: content.xml paragraph 1194
Stored source content
17-12-304. Examination — Times — Resource assistance.
(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 than one (1) time each year.
(b) The board may use any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service from the American Institute of Certified Public Accountants as it deems appropriate to assist it in performing its duties under this section.
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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.