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 where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.

Verified 2026-09-12

Reinstatement Fee

$150

Flat, non-refundable $150 reinstatement fee (17 CAR § 236-1101) 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); 17 CAR § 236-1101 (required fees; formerly Board Rule 12.2); 17 CAR § 236-1203 et seq. (CPE required for reinstatement; formerly Rule 13.7(d)/13.9) 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: 2026-09-12 · 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? →

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