CPA / Accounting License from Pennsylvania 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 Pennsylvania. 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 Pennsylvania 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 Pennsylvania. 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, Pennsylvania → Arkansas
| Pennsylvania (current) | Arkansas (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) | $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 Pennsylvania State Board of Accountancy does not publish a processing time | The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license |
| Licensing authority | Pennsylvania State Board of Accountancy | 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 Pennsylvania CPA license?
Yes — Arkansas recognizes CPA licenses from all states, including Pennsylvania. 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 Pennsylvania 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 Pennsylvania, practice privilege usually covers you with no Arkansas license, notice, or fee.
What does the Pennsylvania-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 Pennsylvania CPA license after licensing in Arkansas?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Pennsylvania 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)
- Pennsylvania Department of State — CPA Licensure Requirements Snapshot (domestic reciprocity, Act 41 endorsement, $65 initial / $100 biennial renewal) ↗ (accessed 2026-07-21)
- Pennsylvania State Board of Accountancy — Board Resources and Documents (CPA Domestic Reciprocity Application: $65 fee, 150 hours, 1 year experience within preceding 5 years, 80 CPE hours; 5-years-without-lapse track) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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