Arkansas Code Title 17, Subtitle 2, Chapter 12, Subchapter 1 - General Provisions
- § 17-12-101 - Title.
This chapter may be cited as the "Public Accountancy Act of 1975".
- § 17-12-102 - Purpose.
It is the policy of this state, and the purpose of this chapter, to promote the dependability of information which is used for guidance...
- § 17-12-103 - Definitions.
(a) As used in this chapter: (1) "AICPA" means the American Institute of Certified Public Accountants, or its successor; (2) "Attest" means providing the...
- § 17-12-104 - Penalty.
(a) (1) A person who violates any provision of ยง 17-12-106 is guilty of a misdemeanor. (2) A person convicted of violating any provision...
- § 17-12-105 - Injunctions.
Whenever in the judgment of the Arkansas State Board of Public Accountancy any person has engaged, or is about to engage, in any acts...
- § 17-12-106 - Unlawful Acts.
(a) (1) No person shall assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation,...
- § 17-12-107 - Permissible Acts.
(a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of,...
- § 17-12-108 - Cpa Construed.
Whenever any statute or regulation requires that reports, financial statements, and other documents for submission to any department, board, or agency of this state...
- § 17-12-109 - Accountants' Working Papers.
(a) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course...
- § 17-12-110 - [Repealed.]
- § 17-12-111 - Evidence.
The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, electronic transmission, or written instrument or device bearing...
- § 17-12-112 - [Repealed.]
Last modified: November 15, 2016