CPA / Accounting License from Texas to Arkansas: Does It Transfer? (2026)
Does Arkansas accept a Texas CPA license?
Yes — Arkansas recognizes CPA licenses from all states, including Texas. 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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Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Arkansas recognizes substantial equivalency, so your Texas 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 Texas. 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's different between Texas and Arkansas
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Arkansas. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Texas to Arkansas (this page): Full reciprocity.
Arkansas to Texas (the reverse move): Full reciprocity.
The route is the same in both directions.
- Does coming from Texas matter?
Coming from Texas does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Arkansas.
- Application fee
Arkansas lists $50 for an out-of-state applicant and Texas lists $100 for the reverse move; neither may be the full cost.
- Education (semester hours)
Arkansas's first-time-applicant standard is 150 semester hours of education for initial licensure; Texas's is 150.
The two standards are the same.
- Exam rules on record
Arkansas and Texas carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Arkansas (this move): 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.
- Texas (the reverse move): The Uniform CPA Examination is not retaken; passage is confirmed through the letter of good standing from your current board. Texas additionally requires a board-approved 4-credit ethics course and passage of an open-book examination on the Texas Rules of Professional Conduct.
What changes, Texas → Arkansas
| Texas (current) | Arkansas (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $100 (reciprocal application fee; fingerprint vendor fee 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 | TSBPA does not publish a processing time; approval cannot be finalized until the fingerprint background check clears | The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license |
| Licensing authority | Texas State Board of Public Accountancy (TSBPA) | 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 state and federal criminal background checks (separate fee).
- Submit official college or university transcripts.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Texas to Arkansas?
No — the Uniform CPA Exam transfers with your license.
Do I need an 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 Texas, practice privilege usually covers you with no Arkansas license, notice, or fee.
Can I keep my Texas CPA license after licensing in Arkansas?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Texas 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 2026-10-29.
- Arkansas State Board of Public Accountancy — Arkansas Reciprocal CPA Licensure Guide (active license in good standing, photo ID, exam scores from home-state board, 40/120-hour CPE, one-year/2,000-hour experience affidavit, state and federal background check, transcripts; NASBA NQAS alternative) ↗ (accessed 2026-10-29)
- Arkansas Dept. of Labor and Licensing — State Board of Public Accountancy, Licensing (links the reciprocal licensing guide) ↗ (accessed 2026-10-29)
- Arkansas State Board of Public Accountancy — Rule 12 Fees (Reciprocal License $50; annual License to Practice $110; background-check fee separate) ↗ (accessed 2026-10-29)
- Arkansas State Board of Public Accountancy — Revised Board Rules Now in Effect (three licensure pathways incl. bachelor's + two years of experience, in effect March 5, 2026) ↗ (accessed 2026-10-29)
- Arkansas 17 CAR pt. 236 (Board rules, markup) — Reciprocal CPA License application fee $50; reciprocal licensure under Ark. Code 17-12-308 ↗ (accessed 2026-10-29)
- TSBPA — Reciprocal Application ($100 fee, exam not retaken, 4-credit ethics course within six months, open-book Rules of Professional Conduct exam, letter of good standing, fingerprint background check, tiered CPE up to 120 hours) ↗ (accessed 2026-10-29)
- NASBA — Substantial Equivalency and practice privilege (UAA Section 23; all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
- TSBPA — New Pathway for CPA Exam and Certification (Pathway B effective August 1, 2026; bachelor's degree, 120 semester hours, two years of CPA-supervised experience) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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