Transfer Your CPA / Accounting License to Arkansas: Reciprocity & Endorsement (2026)

Because Arkansas recognizes substantial equivalency, the Arkansas State Board of Public Accountancy (ASBPA) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.

Settle the mobility question before you file. If Arkansas is not becoming your principal place of business — you are serving Arkansas clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Arkansas license at all. Apply for the reciprocal license when Arkansas is where you will actually be based.

Arkansas issues a reciprocal CPA license to any CPA holding an active license in good standing from another US jurisdiction (national UAA framework), subject to current CPE compliance and a one-year (2,000-hour) experience affidavit — procedural conditions, not a named-state list or education re-check — so any good-standing US CPA qualifies; an applicant who does not meet the CPE or experience criteria may instead submit a NASBA NQAS individual substantial-equivalency evaluation ($250, paid to NASBA). The board sits within the Arkansas Department of Labor and Licensing. Separate from this transfer, an out-of-state CPA may practice in Arkansas under mobility/practice privilege. Baseline education for licensure is 150 semester hours; since March 5, 2026 the Board's rules also allow a bachelor's degree with accounting and business concentrations plus two years of experience (or a master's degree plus one year). Reciprocal applicants satisfy education through their existing license. State and federal criminal background checks (separate fee) are required.