Arkansas Administrative Code
Agency 235 - DEPARTMENT OF LABOR AND LICENSING
Division 06 - Arkansas State Board of Public Accountancy
Rule 235.06.22-005 - Board Rule 19 Licensure for Active Duty Service members, Returning Military Veterans, and Spouses
Universal Citation: AR Admin Rules 235.06.22-005
Current through Register Vol. 49, No. 9, September, 2024
RULE 19 LICENSURE FOR UNIFORMED SERVICE MEMBERS, UNIFORM SERVICE VETERANS, AND SPOUSES
19.1
DEFINITIONS
a) Uniformed service member means:
1) An active or reserve component member of
the United States Air Force, United States Army, United States Coast Guard,
United States Marine Corps, United States Navy, United States Space Force, or
National Guard;
2) An active
component member of the National Oceanic and Atmospheric Administration
Commissioned Officer Corps; or
3)
An active or reserve component member of the United States Commissioned Corps
of the Public Health Service.
b) Uniformed service veteran means a former
member of the United States uniformed services discharged under conditions
other than dishonorable.
19.2
EXPEDITED PROCESSING FOR FULL
LICENSURE
(A) The Board will give
preference in the order of processing to applications for full licensure filed
by the following individuals:
(1) A uniformed
service member stationed in the State of Arkansas;
(2) A uniformed service veteran who resides
in or establishes residency in the State of Arkansas; and
(3) The spouse of;
(1) A person listed in (1) or (2)
above;
(2) A uniformed service
member who is assigned a tour of duty that excludes the uniformed service
member's spouse from accompanying the uniformed service member and the spouse
relocates to Arkansas; and
(3) A
uniformed service member who is killed or succumbs to his or her injuries or
illness in the line of duty if the spouse establishes residency in
Arkansas.
(B)
The Board shall grant such expedited licensure upon receipt of all of the
following:
(1) Payment of applicable
fees;
(2) An application showing
the applicant meets the licensure requirements described in ACA §
17-12-301;
and
(3) Evidence that the applicant
is a qualified applicant under Rule 19.2(A).
19.3
TEMPORARY LICENSURE.
(A) The Board shall issue a temporary license
immediately upon receipt of the application the other documentation required
under Rule 19.2(B).
(B) The
temporary license shall be effective for 90 days or until the Board determines
whether the application meets the requirements described in ACA §
17-12-301
and ACA §
17-12-303.
19.4
CONSIDERATION OF MILITARY TRAINING
AND EXPERIENCE
When considering an application for full licensure from a uniformed service members stationed in the State of Arkansas or a uniformed service veteran applying within one (1) year of his or her discharge from active duty, the Board will:
(1)
Consider whether or not the applicant's military training and experience in the
practice of accounting is substantially similar to the experience or education
required for licensure.
(2) Accept
the applicant's military training and experience in the practice of accounting
in lieu of experience or education required for licensure, if the Board
determines that the military training and experience is a satisfactory
substitute for the experience or education required for licensure.
19.5
EXTENSION OF EXPIRATION
DATE OF LICENSE / CPE EXEMPTION
(a) The
license of a deployed uniformed service member or spouse of a deployed
uniformed service member will not expire until one hundred eighty (180) days
following the uniformed service member's or spouse's return from active
deployment. A full or partial exemption from continuing professional education
requirements will be given for a deployed uniform service member or spouse
until one hundred (180) days following the date of the uniformed service
member's or spouse's return from deployment.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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