CPA / Accounting License from Ohio to Arkansas: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Arkansas State Board of Public Accountancy (ASBPA) ↗
Yes — Arkansas recognizes CPA licenses from all states, including Ohio. Apply to the Arkansas State Board of Public Accountancy (ASBPA) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Arkansas recognizes substantial equivalency, so your Ohio CPA license clears the bar on its own — the Arkansas State Board of Public Accountancy (ASBPA) cares that you are a CPA in good standing, not that your license came from Ohio. What remains is Arkansas-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Arkansas ethics or rules-of-conduct exam. Do the mobility math first, though — if Arkansas is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Ohio → Arkansas
| Ohio (current) | Arkansas (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) | $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 Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears | The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license |
| Licensing authority | Accountancy Board of Ohio | Arkansas State Board of Public Accountancy (ASBPA) |
The destination column is what you must satisfy — Arkansas sets the rules for this move.
Step by step
- Confirm Arkansas's current requirements on the Arkansas State Board of Public Accountancy (ASBPA) website (linked below) — rules change.
- Submit the endorsement application to the Arkansas State Board of Public Accountancy (ASBPA) (application linked below).
- 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
Related guides
Frequently asked questions
Does Arkansas accept a Ohio CPA license?
Yes — Arkansas recognizes CPA licenses from all states, including Ohio. Apply to the Arkansas State Board of Public Accountancy (ASBPA) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Ohio to Arkansas?
No — the Uniform CPA Exam transfers with your license. 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 need a Arkansas license, or does mobility cover the move?
If Arkansas becomes your principal place of business, you apply to the Arkansas State Board of Public Accountancy (ASBPA) for a reciprocal license. If you are only serving Arkansas clients from Ohio, practice privilege usually covers you with no Arkansas license, notice, or fee.
What does the Ohio-to-Arkansas move 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).
Can I keep my Ohio CPA license after licensing in Arkansas?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Ohio license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
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)
- Ohio Revised Code 4701.10 — issuance of a CPA certificate by reciprocity and by substantial equivalency (criminal records check per 4701.08; PSR course within 12 months) ↗ (accessed 2026-07-21)
- Accountancy Board of Ohio — Fees (reciprocity fee $100 under RC 4701.06; triennial permit fee up to $150) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA Section 23 practice privilege vs. reciprocal license) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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