Chapter 12 - Accountants
- Subchapter 1 - General Provisions
- § 17-12-101 - Title.
- § 17-12-102 - Purpose.
- § 17-12-103 - Definitions.
- § 17-12-104 - Penalty.
- § 17-12-105 - Injunctions.
- § 17-12-106 - Unlawful acts.
- § 17-12-107 - Permissible acts.
- § 17-12-108 - CPA construed.
- § 17-12-109 - Accountants' working papers.
- § 17-12-110 - [Repealed.]
- § 17-12-111 - Evidence.
- § 17-12-112 - [Repealed.]
- Subchapter 2 - Arkansas State Board of Public Accountancy
- Subchapter 3 - Initial Licensure
- § 17-12-301 - Requirements generally.
- § 17-12-302 - Education requirements.
- § 17-12-303 - Criminal background check.
- § 17-12-304 - Examination -- Times -- Resource assistance.
- § 17-12-305 - Reexaminations.
- § 17-12-306 - Examination fees.
- § 17-12-307 - Credit for examination administered by licensing authority in another jurisdiction.
- § 17-12-308 - Reciprocity.
- § 17-12-309 - Experience.
- § 17-12-310 - Certificates held under prior law.
- § 17-12-311 - Substantial equivalency.
- § 17-12-312 - Licensing of public accountants.
- § 17-12-313 - Time for initial license.
- Subchapter 4 - Registration of Firms
- § 17-12-401 - Professional partnerships, corporations, limited liability companies, and sole proprietorships of certified public accountants.
- § 17-12-402 - Professional partnerships, corporations, sole proprietorships, and limited liability companies of public accountants.
- § 17-12-403 - Offices.
- § 17-12-404 - Licensees associated with unregistered firms.
- § 17-12-405 - [Repealed.]
- § 17-12-406 - [Repealed.]
- Subchapter 5 - License Renewal
- Subchapter 6 - Revocation and Suspension
- Subchapter 7 - Liability of Accountants