reglab/housing_qa huggingface dataset:
AR Code § 17-12-304 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-304. Examination — Times — Resource assistance

 (a) The examination required by § 17-12-301(a)(2) shall be held by the Arkansas State Board of Public Accountancy and shall take place as often as the board shall determine to be desirable. However, the examination required by § 17-12-301(a)(2) shall be held not less frequently than one (1) time each year.  (b) The board may use any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service from the American Institute of Certified Public Accountants as it deems appropriate to assist it in performing its duties under this section.
AR Code § 17-12-305 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-305. Reexaminations

 (a) The Arkansas State Board of Public Accountancy may by rule prescribe the terms and conditions under which an applicant who passes the examination in one (1) or more of the subjects indicated in § 17-12-301(a)(2) may be reexamined in only the remaining subjects, with credit for the subjects previously passed.  (b) It may also provide by rule for a reasonable waiting period for an applicant's reexamination in a subject he or she has failed.  (c) Subject to subsections (a) and (b) of this section and such rules as the board may adopt governing reexaminations, an applicant shall be entitled to any number of reexaminations under § 17-12-301(a)(2).
AR Code § 17-12-306 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-306. Examination fees

 (a) The Arkansas State Board of Public Accountancy shall charge a fee to each applicant applying to sit for the examination. In the board's discretion, the fee for a first-time applicant may be greater than the fee charged for reexamination.  (b) The board shall also charge a fee to each applicant for the administration of the examination. The board may in its discretion contract with a third party to assist in the administration of the examination. In such an event, the fee charged by the third party may be charged to and paid by the applicant.  (c) The fees to be paid by each applicant pursuant to this section shall be determined by the board, taking into account the approximate cost of processing the applications and administering the examination. In setting the fees, the board may also take into account additional costs to comply with the Americans with Disabilities Act and may establish a reserve for such purposes.  (d) The applicable fees payable pursuant to this section shall be paid by the applicant at the time he or she applies for examination or reexamination.
AR Code § 17-12-307 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-307. Credit for examination administered by licensing authority in another jurisdiction

 The Arkansas State Board of Public Accountancy may by rule provide for granting a credit to an applicant for his or her satisfactory completion of an examination in any one (1) or more of the subjects specified in § 17-12-301(a)(2) given by the licensing authority in any other state. The rules shall include such requirements as the board shall determine to be appropriate in order that any examination approved as a basis for any credit shall be, in the judgment of the board, at least as thorough as the most recent examination given by the board at the time of the granting of the credit.
AR Code § 17-12-309 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-309. Experience

 (a) An applicant for initial issuance of a certificate under this subchapter shall show that the applicant has had one (1) year of experience.  (b) The experience shall include providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills all of which were verified by a licensee, meeting requirements prescribed by the Arkansas State Board of Public Accountancy by rule.  (c) The experience will be acceptable if it was gained through employment in government, industry, academia, or public practice.
AR Code § 17-12-310 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-310. Certificates held under prior law

 Persons who on July 9, 1975, held certified public accountant certificates theretofore issued under the laws of this state shall not be required to obtain additional certificates under this chapter, but shall otherwise be subject to all provisions of this chapter. The certificates theretofore issued shall for all purposes be considered certificates issued under this chapter and subject to the provisions hereof.
AR Code § 17-12-312 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-312. Licensing of public accountants

 Any person who qualified to register as a public accountant on July 1, 1975, may at any time register with the Arkansas State Board of Public Accountancy to be licensed as a public accountant.
AR Code § 17-12-313 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 3 - Initial Licensure|§ 17-12-313. Time for initial license

 An applicant shall obtain an initial license within three (3) years of successful completion of the examination under this subchapter or shall be considered as having a void license under § 17-12-504(h).
AR Code § 17-12-403 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 4 - Registration of Firms|§ 17-12-403. Offices

 (a) Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, public accountant, or firm shall be registered annually with the Arkansas State Board of Public Accountancy under this chapter.  (b) No fee shall be charged for the registration of one (1) office. The board at its discretion may require an annual fee to be paid for each additional office registered. The amount of the fee shall be established by board rule.  (c) Each office shall be under the direct supervision of a resident manager who may be either the sole proprietor or an owner of the firm or a staff employee licensed under this chapter. The title or designation “certified public accountant” or the abbreviation “CPA” shall not be used in connection with an office unless the resident manager is the holder of a certificate as a certified public accountant which is in full force and effect. The resident manager may serve in such a capacity at one (1) office only.  (d) The board shall prescribe by rule the procedure to be followed in effecting such registrations.
AR Code § 17-12-404 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 4 - Registration of Firms|§ 17-12-404. Licensees associated with unregistered firms

 (a) A licensee shall not perform attest services in any partnership, corporation, limited liability company, or other entity which is not registered under this subchapter.  (b) Any licensee who performs or offers to perform professional services other than attest services while employed by or associated with any sole proprietor, partnership, corporation, limited liability company, or any other entity not registered with the Arkansas State Board of Public Accountancy shall not permit his or her name and the title “certified public accountant” or “CPA” or “public accountant” or “PA” to be used by the unregistered entity on any sign, card, electronic transmission, letterhead, financial statement or report, or any advertisement or directory without indicating thereon or therein that the sole proprietor, partnership, corporation, limited liability company, or other entity is not registered with the board.
AR Code § 17-12-501 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 5 - License Renewal|§ 17-12-501. Renewal of license

 The Arkansas State Board of Public Accountancy shall renew licenses to persons who make application and demonstrate that their qualifications are in accordance with the provisions of this chapter.
AR Code § 17-12-505 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 5 - License Renewal|§ 17-12-505. Inactive status

 (a) The Arkansas State Board of Public Accountancy may by rule create an exception to the continuing education requirement of § 17-12-502 for licensees who do not perform or offer to perform for the public:  (1) One (1) or more kinds of services involving the use of accounting or auditing skills, including issuance of reports on financial statements;  (2) One (1) or more kinds of management advisory, financial advisory, or consulting services;  (3) The preparation of tax returns; or  (4) The furnishing of advice on tax matters.    (b) A licensee granted an exception under subsection (a) of this section by the board shall place the word “inactive” adjacent to his or her CPA title or PA title on any business card, letterhead, electronic transmission, or any other document or device, with the exception of his or her CPA certificate or PA registration, on which his or her CPA or PA title appears.  (c) The following activities are exempted from the restrictions provided in subsection (a) of this section:  (1) Attorneys with a current law license may provide tax services as allowed by his or her law license while his or her CPA or PA license is on inactive status;  (2) A nonresident licensee who holds an active CPA or PA license to practice in his or her state of residence may engage in the activities permitted by the license issued by the state of residence while his or her Arkansas CPA or PA license remains inactive, but he or she may not engage in the activities listed in subsection (a) of this section within this state, for clients who are residents of this state, or for clients whose home office is located in this state without an active Arkansas CPA or PA license;  (3) An inactive licensee may provide services listed in subsection (a) of this section on a volunteer basis if no compensation is received, the services are not attest services, and no documents are signed as a CPA or PA by the inactive licensee; and  (4) An inactive licensee who has returned to work involving the practice of public accounting and has applied with the board to upgrade his or her license to active status may engage in the activities listed in subsection (a) of this section if he or she is supervised by another active licensee and no documents are signed as a CPA or PA by the inactive licensee until his or her application is approved by the board.
AR Code § 17-12-508 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 5 - License Renewal|§ 17-12-508. Peer review

 (a)  (1) Beginning January 1, 2019, the Arkansas State Board of Public Accountancy shall by rule require licensees who perform attest services to enroll in an approved peer review program and have a peer review one (1) time every three (3) years.  (2) Licensees who perform compilation or preparation of financial statements as their highest level of service shall be excluded from the peer review requirement under this section.    (b) Peer reviews shall be conducted in accordance with standards that the board sets by rule.  (c) Licensees who fail to obtain peer review ratings required by the board or who otherwise fail to comply with peer review standards established or adopted by the board are subject to sanctions under § 17-12-602.  (d)  (1) All financial statements, working papers, or other documents obtained from licensees or applicants for peer review shall be confidential and shall not be subject to public inspection except under an order of a court of competent jurisdiction.  (2)  (A) The documents deemed confidential under subdivision (d)(1) of this section shall be exempt from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq.  (B) Documents exempted under subdivision (d)(2)(A) of this section may be introduced as evidence in any relevant proceeding before the board.
AR Code § 17-12-601 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 6 - Revocation and Suspension|§ 17-12-601. Grounds generally

 (a) The following acts, conduct, or practices are prohibited, and any licensee or holder of a practice privilege found guilty by the Arkansas State Board of Public Accountancy of the acts, conducts, or practices shall be subject to disciplinary action as provided in § 17-12-602 after notice and hearing as provided in § 17-12-603:  (1) Fraud, dishonesty, or deceit in obtaining or attempting to obtain a certificate or registration as a certified public accountant or public accountant, registration of a firm, or a practice privilege under this chapter;  (2) Dishonesty, fraud, or gross negligence in the practice of public accountancy;  (3) Violation of any of the provisions of this chapter;  (4) Violation of a rule of professional conduct or other rule promulgated by the board under the authority granted by this chapter;  (5) Conviction of a felony under § 17-3-102;  (6) Conviction of any crime an element of which is dishonesty or fraud under the law of any state or of the United States;  (7) Imposition of any sanction or disciplinary action, other than for failure to pay annual fees, by the United States Securities and Exchange Commission, Public Company Accounting Oversight Board, Internal Revenue Service, or other federal or state agency or foreign authority or credentialing body that regulates public accounting regarding the licensee's conduct while rendering public accounting or other professional services;  (8) Conduct discreditable to the public accounting profession; and  (9) Violation of any board order or agreement for the resolution of asserted violations of this chapter, a board rule of professional conduct, or other board rule.    (b) The board may deny an application for a license, registration, certificate, or practice privilege if it finds the applicant committed any of the acts, conduct, or practices prohibited by subsection (a) of this section.  (c) In addition to the offenses listed in § 17-3-102, the Arkansas State Board of Public Accountancy may refuse to issue a license to or reinstate a license of a person who has been convicted of a felony involving theft or fraud, regardless of the amount of time that has elapsed since the conviction.
AR Code § 17-12-602 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 6 - Revocation and Suspension|§ 17-12-602. Sanctions

 (a) If a licensee or holder of a practice privilege under § 17-12-311 is found to have committed an action or omission identified in § 17-12-601, the Arkansas State Board of Public Accountancy may impose any one (1) or more of the following sanctions:  (1) Suspension, revocation, or denial of his or her license or practice privilege or the renewal thereof;  (2) A penalty not to exceed ten thousand dollars ($10,000) for each violation as well as investigation costs incurred by the board;  (3) Completion of appropriate education programs or courses;  (4) Preissuance review of audits, review reports, or compilations;  (5) Quality review conducted in such a manner as the board may specify;  (6) Successful completion of the licensing examination;  (7) Conditions or restrictions upon the license, registration, or practice privilege; and  (8) All other requirements or penalties the board finds appropriate to the circumstances of the case and that would achieve the desired disciplinary purposes but that would not impair the public welfare and morals.    (b) In any proceeding in which the board finds that the licensee or holder of a practice privilege has committed any action or omission identified in § 17-12-601, the board may also require the licensee to pay the cost of the proceeding.  (c) Each instance when a federal or state law or any board rule is violated shall constitute a separate violation.  (d) Upon imposition of a sanction, the board may order that the license, permit, certificate, credential, registration, or practice privilege be suspended until its holder has complied in full with all applicable sanctions imposed under this section.  (e)  (1) The power and authority of the board to impose sanctions authorized in this section are independent of and in addition to any other civil or criminal proceeding concerning the same violation.  (2) The imposition of a penalty does not preclude the board from imposing other sanctions short of revocation.    (f) The board is authorized to file suit in either the Pulaski County Circuit Court or the circuit court of any county in which the defendant resides or does business to collect any monetary penalty assessed under this chapter if the penalty is not paid within the time prescribed by the board.
AR Code § 17-12-603 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 6 - Revocation and Suspension|§ 17-12-603. Procedure

 (a) Commencement of Proceeding. The Arkansas State Board of Public Accountancy may initiate proceedings under this chapter either on its own motion or on the complaint of any person.  (b) Notice—Service and Contents. A written notice stating the nature of the charges against the accused and the time and place of the hearing before the board on the charges shall be served on the accused not less than thirty (30) days before the date of the hearing either personally or by mailing a copy by certified mail with return receipt to the address of the accused last known to the board.  (c) Failure to Appear. If, after having been served with the notice of hearing, the accused fails to appear at the hearing and defend, the board may proceed to hear evidence against him or her and may enter any order as shall be justified by the evidence, which order shall be final unless he or she petitions for a review thereof as provided herein. However, within thirty (30) days from the date of any order, upon a showing of good cause for failure to appear and defend, the board may reopen the proceedings and may permit the accused to submit evidence in his or her behalf.  (d) Rights of Accused. At any hearing the accused may appear in person and by counsel, produce evidence and witnesses on his or her own behalf, cross-examine witnesses, and examine such evidence as may be produced against him or her. A corporation may be represented before the board by counsel or by a shareholder who is a certified public accountant or public accountant of this state in good standing. The accused shall be entitled, on application to the board, to the issuance of subpoenas to compel the attendance of witnesses on his or her behalf.  (e) Subpoenas—Oaths. The board or any member thereof may issue subpoenas to compel the attendance of witnesses and the production of documents and may administer oaths, take testimony, hear proofs, and receive exhibits in evidence in connection with or upon hearing under this chapter. In case of disobedience to a subpoena, the board may invoke the aid of any court of this state in requiring the attendance and testimony of witnesses and the production of documentary evidence.  (f) Evidence. The board shall not be bound by technical rules of evidence.  (g) Record. A stenographic record of the hearings shall be kept, and a transcript filed with the board.  (h) Attorney for the Board. At all hearings, the board's legal counsel shall appear and represent the board.  (i) Decision. The decision of the board shall be by majority vote.  (j) Judicial Review. Anyone adversely affected by any order of the board shall be entitled to pursue all rights and remedies available under the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
AR Code § 17-12-604 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 6 - Revocation and Suspension|§ 17-12-604. Reinstatement

 Upon application in writing and after hearing pursuant to notice, the Arkansas State Board of Public Accountancy may issue a new certificate to a certified public accountant whose certificate shall have been revoked, or the board may permit the reregistration of anyone whose registration has been revoked or may reissue or modify the suspension of any license to practice public accounting which has been revoked or suspended.
AR Code § 17-12-701 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 7 - Liability of Accountants|§ 17-12-701. Applicability

 This subchapter shall apply only to acts, omissions, decisions, or other conduct in connection with professional services occurring or rendered on or after April 6, 1987.
AR Code § 17-12-702 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 12 - Accountants|Subchapter 7 - Liability of Accountants|§ 17-12-702. No liability to persons not in privity — Exceptions

 No person, partnership, or corporation licensed or authorized to practice under this chapter, or any of its employees, partners, members, officers, or shareholders shall be liable to persons not in privity of contract with the person, partnership, or corporation for civil damages resulting from acts, omissions, decisions, or other conduct in connection with professional services performed by such a person, partnership, or corporation, except for:   (1) Acts, omissions, decisions, or conduct that constitutes fraud or intentional misrepresentations; or  (2) Other acts, omissions, decisions, or conduct if the person, partnership, or corporation was aware that a primary intent of the client was for the professional services to benefit or influence the particular person bringing the action. For the purposes of this subdivision (2), if the person, partnership, or corporation:  (A) Identifies in writing to the client those persons who are intended to rely on the services; and  (B) Sends a copy of the writing or similar statement to those persons identified in the writing or statement,      then the person, partnership, or corporation or any of its employees, partners, members, officers, or shareholders may be held liable only to the persons intended to so rely, in addition to those persons in privity of contract with such a person, partnership, or corporation.
AR Code § 17-14-101 (2020)
2020 Arkansas Code|Title 17 - Professions, Occupations, and Businesses|Subtitle 2 - Nonmedical Professions|Chapter 14 - Appraisers|Subchapter 1 - General Provisions|§ 17-14-101. Title

 Section 17-14-101 et seq., § 17-14-201 et seq., and § 17-14-301 et seq. shall be known and may be cited as the “Arkansas Appraiser Licensing and Certification Act”.