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State Board Ethics for Arkansas CPAs

Overview

Abiding by a professional code of ethics ensures mutual trust between clients and professionals. CPAs have significant responsibilities, requiring a strong understanding of their ethical duties. The AR Board of Public Accountants mandates that all active CPAs review at least one hour of Arkansas rules every three years. This free course, written by the AR Board, fulfills that requirement. For questions, the Board's staff is available.

Be sure to check out our full AR CPA Course Catalog to add more courses to fulfill all of your AR CPA license requirements by clicking "Back to Catalog" or "Add Another Course" at the shopping cart screen.

Summary Details

Hours

1.0

Price

$0.00

This course is not subject to discount pricing.







Learning Objectives

  • Know the difference between inactive/retired/disable license statuses understand how to renew a license
  • Learn how to register a firm
  • Learn the rules regards continuing professional education (CPE)
  • Understand peer review
  • Know the AR Board's Code of Professional Conduct and the AR laws pertaining to accountancy


Designed For:

Arkansas Certified Public Accountants at any level


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA)as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Access Period: 12 months
Prerequisites: None
Advanced Preparation: None
Delivery Method: Self-Study
PDF Download: Available
Provider of Record: WebCE
Provider Number: National Registry ID: 109414
Field of Study: Regulatory Ethics
Last Reviewed: November 2024
Study Level: Overview
Approved For: ETH, ARBETH

Exam

Proctor: No
Passing Grade: 70
Questions: 20



Recent Customer Course Comments

Comments are from students across the country who have recently completed the latest version of the course(s).


RH Robert H.
Course completed 12/31/2024

At least 2 of the practice questions were misleading, one was incorrectly worded.



SW Shari W.
Course completed 12/31/2024

Great course, easy to use



ND Nicholas D.
Course completed 12/30/2024

The format of the course was conducive to learning.



RB RICKY B.
Course completed 12/30/2024

Options of format.



AM Amy M.
Course completed 12/26/2024

Good class



AB Amy B.
Course completed 12/23/2024

Liked the read back feature & that the speed could be adjusted.



HW hoda Jr w.
Course completed 12/23/2024

easy to use and met requirements



DR David R.
Course completed 12/20/2024

Review question on chapter 4 peer review, asked for information not presented yet. Some data on final exam was not included in the course.



DV David V.
Course completed 12/16/2024

Great course would highly recommend it to others.



GK Gaye K.
Course completed 12/16/2024

Liked the reading to me. Remind folks to take notes would be the only recommendation I would give. Or, give us opportunity to print the slides.



SM SUSAN M.
Course completed 12/16/2024

Improve the wording of the question regarding disclosure of client's information, as there are exceptions to the rule. Thank you.



KD Kevin D.
Course completed 12/14/2024

Thank you for such an outstanding course.



NB Nancy B.
Course completed 12/13/2024

Excellent Course



SF Sherry F.
Course completed 12/10/2024

The reading feature was great!



SM Sherryl M.
Course completed 12/9/2024

I am not the most computer literate person but I found the electronic format somewhat confusing and the content could have beeen more easily ready from the State rules than the couse.



LD lynette d.
Course completed 12/9/2024

Some questions asked the answer was not covered prior. Might be following. I wrote notes on the sections. I was trying. Made 100% test at end.



DT Desiree T.
Course completed 12/6/2024

I found the two questions that I got wrong to be misleading... "If a licensee receives two consecutive passes with deficiencies of peer review reports or one fail report..." I think you wanted the answer to be "none of the above". However, I selected "take additional CPE", because if the receive a fail report, that is what is required. I agree this is not required for "pass with deficiencies," but the question said "or" regarding these two items. I would recommend changing the question to address one or the other, but not both in the same question, or possibly word it differently to get the response you desire. "An Arkansas licensee is prohibited from disclosing information..." You wanted the answer to be "True". While this statement is generally true, there are exceptions that do not require the consent of the client, i.e. "obligations under Rules 202 and 203, etc..." If the consent part is truly required and it is only the "not disclose..." part that is the exception, you should re-word the course to state that more clearly.