Arkansas Administrative Code
Agency 019 - State Board of Accountancy
Rule 019.00.18-002 - Rule 410 Change of Address or Business Affiliation
Universal Citation: AR Admin Rules 019.00.18-002
Current through Register Vol. 49, No. 2, February 2024
Rule 4 RECIPROCITY
4.1 QUALIFICATIONS FOR ISSUANCE OF A
RECIPROCAL CERTIFICATE
(a) With regard to
applicants that do not qualify for reciprocity under the substantial
equivalency standard set out in §
17-12-311,
the Board shall issue a certificate to a holder of a certificate, license, or
permit issued by another state upon showing that:
(1) The applicant passed the uniform CPA
examination;
(2) The applicant had
four years of experience of the type described by Rule 16, after passing the
examination upon which the applicant's certificate was based and within the ten
years immediately preceding the application; and
(3) If the applicant's certificate, license,
or permit was issued more than four years prior to the application for issuance
of an initial certificate under this Section, that the applicant has fulfilled
the requirements of continuing professional education that would have been
applicable under subsection (d) of this Section.
(b) As an alternative to the requirements of
Rule 4.1(a), a
certificate holder licensed by another state who establishes their principal
place of business in this state shall request the issuance of a certificate
from the Board prior to establishing such principal place of business. The
Board shall issue a certificate to such person who obtains from the NASBA
National Qualification Appraisal Service verification that such individual's
CPA qualifications are substantially equivalent to the CPA licensure
requirements of the AICPA/NASBA Uniform Accountancy Act.
4.2 RECIPROCAL CERTIFICATE FEE
The fee for a reciprocal certificate is set forth in Rule 12.
4.3 APPLICATION FOR A
RECIPROCAL CERTIFICATE
An application for a reciprocal certificate is obtainable from the Board's office. See Rule 10.
CODE OF PROFESSIONAL CONDUCT
Rule 410 - Change of Address or Business Affiliation.
A licensee shall comply with Board Rule 9 regarding change of address or business affiliation.
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