⚠ Arkansas CPAs: December 31, 2026 annual renewal deadline — 40 CPE hours required, 80% self-study cap
Arkansas CPA CPE Requirements

Arkansas CPA CPE Requirements
December 31 Annual Deadline

40 hours per year · December 31 renewal · 4-hr ethics per 36 months · 80% self-study limit

40 CPE hours/year
Dec 31 Annual deadline
4 hrs Ethics / 36 months
80% Self-study cap
120 hrs Rolling 3-yr option
2026 Deadline: All Arkansas CPA licenses expire December 31, 2026. Licenses not renewed by April 1, 2027 will lapse and require a formal reinstatement process. Complete your 40 CPE hours and renew through the ASBPA portal before December 31.

Arkansas CPA CPE Requirements at a Glance

Arkansas CPAs must complete 40 hours of CPE per calendar year, regulated by the Arkansas State Board of Public Accountancy (ASBPA). The license renewal deadline is December 31 annually — one of the most common CPE deadlines among US states. Arkansas also permits an alternative 120-hour rolling 36-month measurement, offering flexibility for CPAs with variable year-to-year schedules.

Compared to most December 31 states, Arkansas stands out for its 80% self-study cap — far more permissive than the 50% cap common in Missouri, North Carolina, and other annual-cycle states. This means up to 32 of your 40 required hours can come from on-demand self-study programs, giving Arkansas CPAs exceptional scheduling flexibility.

Total Hours: Annual vs. Rolling 36-Month

Arkansas gives CPAs two ways to satisfy CPE requirements:

Practical note: Completing 40 hours per year automatically satisfies the rolling 36-month option (120 hours over 3 years). Most CPAs track the annual 40-hour standard for simplicity. Switch to the rolling method only if you need to lean on prior-year surplus hours.

Annual Minimum: 40 Hours Every Calendar Year

Unlike Louisiana's rolling 2-year system with a 20-hour annual floor, Arkansas does not separate a minimum annual floor from a longer measurement window — the requirement is simply 40 hours per calendar year. If you miss the annual 40-hour total, you cannot offset it with the rolling method unless you have genuine surplus from prior years that remains within the 36-month window.

Ethics Requirement: 4 Hours Per 36-Month Period

Arkansas CPAs must complete 4 hours of ethics CPE per rolling 36-month period. At least 1 of those 4 hours must specifically address Arkansas laws and Board rules — this state-specific requirement is mandatory and cannot be substituted with general ethics content.

How to Satisfy the Arkansas Ethics Requirement

36-month ethics tracking: Because the ethics requirement is measured over a rolling 36-month period (not per calendar year), Arkansas CPAs can complete their 4 ethics hours in any pattern across 3 years — but cannot defer ethics indefinitely. If you completed 4 ethics hours in January 2024, you will need to complete them again by January 2027 (within the next 36-month window).

Self-Study Cap: 80% (Most Permissive Among Annual States)

Arkansas's 80% self-study cap allows up to 32 of your 40 annual hours to come from self-study programs. This compares favorably to most peer states:

State Deadline Hours Self-Study Cap
Arkansas Dec 31 annual 40 hrs/yr 80% (32 hrs max)
Missouri Dec 31 annual 40 hrs/yr 50% (20 hrs max)
North Carolina Dec 31 annual 40 hrs/yr 50% (20 hrs max)
South Carolina Dec 31 annual 40 hrs/yr 50% (20 hrs max)
Mississippi Dec 31 annual 40 hrs/yr Verify with MS Board
Louisiana Dec 31 annual 80 hrs/rolling 2yr No cap (self-study unlimited; published materials capped at 10 hrs/yr)

Arkansas's 80% cap means CPAs who rely heavily on on-demand platforms (Surgent, Becker, CPE Link, AICPA, MyCPE) can satisfy most of their requirement without attending live events. Only 8 hours per year must come from group or live instruction formats.

How to Complete 40 Arkansas CPE Hours: Step-by-Step

  1. Confirm your 2026 obligation: 40 hours, January 1–December 31, 2026. Log in to the ASBPA portal at ark.org/asbpa and verify any hours already recorded from earlier in the year.
  2. Check your ethics 36-month window: When did you last complete your 4 ethics hours (including the 1-hour Arkansas laws requirement)? If you completed them before January 2024, you need to repeat them in 2026.
  3. Block at least 8 hours of live or group instruction: The ARCPA annual convention, ARCPA webinars (live), or AICPA conferences satisfy the group requirement. Schedule these in Q1–Q2 when selection is widest.
  4. Fill remaining hours (up to 32) via self-study: On-demand platforms from NASBA-registered providers count toward up to 80% of your annual hours. Stagger self-study completions monthly to avoid December backlogs.
  5. Log and document: Record CPE completions in your ASBPA online account throughout the year. Retain completion certificates for 5 years.
  6. Renew by December 31: Submit your license renewal through the ASBPA portal. Start the renewal process in November — don't wait until December 31.

Arkansas vs. Neighboring States: Multi-State CPE Planning

Arkansas CPAs frequently hold licenses in neighboring states. Here's how Arkansas compares:

State Hours Cycle Deadline Ethics Self-Study
Arkansas 40/yr Annual Dec 31 4 hrs/36 months (1 hr AR-specific) 80% cap
Missouri 40/yr Annual Dec 31 2 hrs/yr (MO ethics) 50% cap
Louisiana 80/rolling 2yr Annual (rolling) Dec 31 3 hrs even years only No cap; published materials 10 hrs/yr
Texas 120/3yr Triennial (rolling) Birth month 4 hrs biennial (TSBPA-approved only) 50% cap
Oklahoma 120/3yr Triennial (rolling) Birth month 4 hrs/3yr No cap
Multi-state tip: If you hold both Arkansas and Missouri licenses, Missouri's 50% self-study cap is the binding constraint — plan around Missouri's stricter limit and your Arkansas compliance will follow automatically. If you hold Arkansas and Louisiana licenses, Louisiana's rolling 2-year system drives your hour total; but Arkansas's 80% self-study cap gives you flexibility to front-load on-demand courses to meet both states' obligations efficiently.

What to Know About the December 31 Grace Period

Arkansas CPA licenses expire on December 31 of each year. However, the Board provides a grace window: licenses can still be renewed until April 1 of the following year. For 2026, this means CPAs have until March 31, 2027 to complete the renewal process — but CPE hours must still have been completed by December 31, 2026.

Important: The April 1 grace period covers the renewal filing — it does not extend the CPE completion deadline. You cannot complete CPE hours in January–March 2027 and apply them toward the December 31, 2026 requirement. All 40 CPE hours must be earned between January 1 and December 31, 2026.

Arkansas CPE Providers and Resources

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Arkansas CPA CPE FAQ

How many CPE hours do Arkansas CPAs need?
Arkansas CPAs must complete 40 CPE hours per calendar year. Alternatively, you may satisfy the requirement by completing 120 hours in the 36 months preceding your license expiration date (December 31). This rolling 36-month option means that if you complete more hours in one year, you can lean on the bank in a lighter year — provided the 3-year rolling total stays at or above 120 hours. The annual 40-hour path is simpler and the most common approach for Arkansas CPAs.
What is the CPE deadline for Arkansas CPAs?
All Arkansas CPA and PA licenses expire on December 31 of each year. CPE hours must be completed within the calendar year (January 1 through December 31). Licenses not renewed before April 1 of the following year will lapse — for 2026, that grace window runs January 1 through March 31, 2027, after which a lapsed-license reinstatement process is required. The safest approach is to complete all 40 CPE hours and submit renewal before December 31, 2026.
Does Arkansas require ethics CPE for CPAs?
Yes. Arkansas CPAs must complete a minimum of 4 hours of ethics CPE in each 36-month rolling period, and at least 1 of those 4 hours must specifically address Arkansas laws and Board rules. The Arkansas State Board of Public Accountancy (ASBPA) offers a web-based course on its laws and rules that satisfies the 1-hour state-specific requirement. The remaining 3 ethics hours may come from any NASBA-registered CPE sponsor covering professional ethics, regulatory ethics, or behavioral and business ethics.
What is the self-study CPE limit for Arkansas CPAs?
Arkansas allows up to 80% of total CPE hours from self-study sources — one of the most permissive self-study caps among December 31 states. For a standard 40-hour year, this means up to 32 hours can come from self-study programs, with at least 8 hours required from group or live instruction. Self-study providers must be registered with NASBA or specifically approved by the Arkansas Board.
How does the Arkansas rolling 36-month CPE option work?
Arkansas gives CPAs two ways to meet the requirement: (1) 40 hours per calendar year, or (2) 120 hours in the 36 months preceding the license expiration date (December 31). The rolling option means that if you earned 50 hours in 2024 and 45 hours in 2025, you need only 25 more hours in 2026 to reach 120 hours over the 3-year window. However, the rolling measurement is evaluated as of December 31 each year — so you cannot permanently defer hours. Most CPAs track the annual 40-hour standard because it is simpler.
Can Arkansas CPAs carry over excess CPE hours?
Arkansas does not have an explicit annual carryover provision. Excess hours in a given calendar year effectively reduce the amount needed in the following year under the rolling 36-month measurement — but only within a 3-year lookback window. Once hours fall outside the 36-month rolling window, they no longer count. Under the simpler 40-hour-per-year tracking method, excess hours do not reduce the obligation for the next year. Practical advice: plan to complete at least 40 hours per year regardless of prior-year totals to avoid compliance risk.
What happens if an Arkansas CPA misses the December 31 deadline?
Arkansas CPA licenses that are not renewed by December 31 enter a grace period. Licenses not renewed before April 1 of the following year will lapse. During the January–March grace window, renewal is still possible but may involve late fees. After April 1, a lapsed license requires a reinstatement process with the ASBPA, including demonstrating CPE compliance. CPAs short on hours should prioritize on-demand self-study courses — Arkansas's 80% self-study cap means up to 32 hours can be earned this way, making last-minute compliance feasible.
Who regulates CPA licenses in Arkansas?
Arkansas CPA licenses are regulated by the Arkansas State Board of Public Accountancy (ASBPA), accessible at ark.org/asbpa. The Board oversees license renewal, CPE audits, ethics course approval, and disciplinary matters. The Arkansas Society of CPAs (ARCPA), at arcpa.org, is the professional membership organization that offers CPE programs, conferences, ethics courses, and member resources.
Does Arkansas have CPE requirements for attest or audit CPAs?
Arkansas does not have a separately mandated A&A hour requirement for attest CPAs at the state level — unlike Louisiana (8 hrs/yr A&A) or Ohio (24 hrs/triennial). However, CPAs performing government audit engagements must comply with the Yellow Book (GAO) standard, which requires 80 CPE hours per 2-year period with 24 hours in government auditing topics. This applies regardless of state. Arkansas CPAs in public accounting are also subject to peer review CPE requirements through their firm's peer review program.
How does Arkansas CPE compare to neighboring states?
Arkansas CPAs face a 40-hour annual requirement with a December 31 deadline — similar to Missouri. Missouri also requires 40 hours annually with a December 31 deadline, but caps self-study at 50% (versus Arkansas's 80%). Louisiana requires 80 hours over a rolling 2-year window with the same December 31 deadline — more complex and demanding. Texas uses 120 hours per rolling 3-year period with a birth-month deadline (not December 31). Multi-state CPAs holding Arkansas and Missouri licenses face nearly identical requirements, while Arkansas + Louisiana holders have different hour totals but the same December 31 deadline.
Does Arkansas accept nano learning for CPA CPE credit?
The Arkansas State Board of Public Accountancy's CPE rules require programs that meet NASBA's Standards for CPE Programs. Nano learning may qualify if the provider is NASBA-registered and the program meets evaluative and instructional standards under the 2023 NASBA CPE Standards update. Arkansas CPAs should confirm that any nano learning platform they use is NASBA-registered and issues credits complying with the latest NASBA CPE Standards before applying nano learning hours toward their 40-hour annual requirement.
When should Arkansas CPAs start planning CPE for 2026?
The best time to plan Arkansas CPE for the December 31, 2026 deadline is January through March 2026 — set a 40-hour target, identify your ethics course early, and front-load technical hours in Q1 and Q2 when conference schedules are widest. The ARCPA annual convention typically offers 16–20 hours in a single event. CPAs using self-study can spread the remaining hours across Q3 and Q4. Leaving all 40 hours for November–December is high-risk: courses fill up and processing delays can push completion dates past December 31.