Transfer Your CPA / Accounting License to Arkansas: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Arkansas State Board of Public Accountancy (ASBPA) ↗
Arkansas is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Arkansas State Board of Public Accountancy (ASBPA) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; official exam scores are sent directly to the Arkansas board from the board of the state where you sat for the exam. Arkansas does not require a separate state ethics or rules-of-professional-conduct examination for a reciprocal license.. Expect $50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110) in application fees.
Moving to Arkansas from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
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 a current license from a substantially-equivalent 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. 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; reciprocal applicants satisfy education through their existing license. A criminal background check (separate fee) is required.
Arkansas requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; official exam scores are sent directly to the Arkansas board from the board of the state where you sat for the exam. Arkansas does not require a separate state ethics or rules-of-professional-conduct examination for a reciprocal license. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110) |
| Processing time | The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license |
Step by step
- Confirm Arkansas's current requirements on the Arkansas State Board of Public Accountancy (ASBPA) website — rules change.
- Submit the reciprocity/endorsement application to the Arkansas State Board of Public Accountancy (ASBPA) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a current CPA license from another US jurisdiction (submit a copy or a home-state license-lookup screenshot plus a color copy of a government-issued photo ID).
- Have official CPA Examination scores sent directly to the board from your home-state board of accountancy.
- Document current CPE compliance: 40 hours in the last full calendar year OR 120 hours over the previous three full calendar years.
- Submit an experience affidavit showing at least one year (2,000 hours) of experience, signed by a licensed CPA.
- Complete a criminal background check (separate fee).
- Pay the fees ($50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110)) and allow The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Arkansas:
Frequently asked questions
Does my CPA license transfer to Arkansas?
Arkansas is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Arkansas State Board of Public Accountancy (ASBPA) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; official exam scores are sent directly to the Arkansas board from the board of the state where you sat for the exam. Arkansas does not require a separate state ethics or rules-of-professional-conduct examination for a reciprocal license.. Expect $50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110) in application fees.
Do I have to retake the CPA Exam to get licensed in Arkansas?
No. The Uniform CPA Examination is not retaken; official exam scores are sent directly to the Arkansas board from the board of the state where you sat for the exam. Arkansas does not require a separate state ethics or rules-of-professional-conduct examination for a reciprocal license..
Do I even need a Arkansas CPA license, or does mobility cover me?
If Arkansas is not your principal place of business, practice privilege (mobility) usually lets you serve Arkansas clients with no Arkansas license, notice, or fee. You apply to the Arkansas State Board of Public Accountancy (ASBPA) for a reciprocal license when Arkansas becomes where you are principally based.
What does a Arkansas reciprocal CPA license cost?
$50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110) ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110).
How long does the Arkansas reciprocity process take?
The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license — The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license.
How does Arkansas's education requirement affect a reciprocal CPA license?
Arkansas's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Arkansas State Board of Public Accountancy (ASBPA).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Arkansas Dept. of Labor and Licensing — State Board of Public Accountancy, Reciprocal License Information (license copy + photo ID, exam scores from home-state board, 40/120-hour CPE compliance, one-year/2,000-hour experience affidavit) ↗ (accessed 2026-07-21)
- Arkansas State Board of Public Accountancy — Rule 12 Fees (Reciprocal License $50; annual License to Practice $110; background-check fee separate) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]