Arkansas CPA License Reinstatement: What a Lapsed License Costs
If your Arkansas CPA license has already lapsed
What it actually takes to get a lapsed Arkansas CPA license back —
the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same
way every fact on this site is: a board page plus the codified rule itself, never a guess.
Verified
Reinstatement Fee
$150
Flat, non-refundable $150 reinstatement fee (Board Rule 12.2) if reinstated within 3 years of expiration -- distinct from the separate $25/month late-renewal fee that accrues in the first 3 months after the December 31 expiration, before the license actually lapses.
Catch-Up CPE Required
- No extra CPE beyond the standard renewal formula for a sub-3-year lapse: 40 hours of CPE for each consecutive 12-month period lapsed (pro-rated at 3 1/3 hours/month), the same rate as ordinary renewal -- not an add-on penalty.
Source of record
Ark. Code Ann. §17-12-504(f)-(h) (late fee, lapse trigger, 3-year reinstatement window); Arkansas State Board of Public Accountancy Rule 12.2 (reinstatement fee) and Rule 13.7(d)/13.9 (CPE required for reinstatement)
read the rule →
What triggers lapsed status: Licenses expire annually on December 31. A monthly late fee accrues starting January 1; if still not renewed by April 1 of the following year, the license automatically LAPSES by operation of statute.
Last verified: 2026-07-25 · checked against the state's codified
statute or administrative rule, not just a board webpage — if we can't verify a date against
primary law, we say so instead of guessing (
see how we verify every
deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Arkansas's CPA license renewal deadline →
How many CPE hours does Arkansas require? →
← Back to all states