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17-12-305. Reexaminations.
Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-305. Reexaminations.
(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 for the subjects previously passed.
(b) It may also provide by rule for a reasonable waiting period for an applicant's reexamination in a subject he or she has failed.
(c) Subject to subsections (a) and (b) of this section and such rules as the board may adopt governing reexaminations, an applicant shall be entitled to any number of reexaminations under § 17-12-301(a)(2).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-305
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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Stable record: arkansas_code:legal_authorities:17-12-305
Source file: gov.ar.code.title.17.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 50ec1747b9f13bd57a0cc1b1cca8d88a0e9f547b92b9fc99f96145b677f5f3f4
Source location: content.xml paragraph 1204
Stored source content
17-12-305. Reexaminations.
(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 for the subjects previously passed.
(b) It may also provide by rule for a reasonable waiting period for an applicant's reexamination in a subject he or she has failed.
(c) Subject to subsections (a) and (b) of this section and such rules as the board may adopt governing reexaminations, an applicant shall be entitled to any number of reexaminations under § 17-12-301(a)(2).
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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.