reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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.
Amended by Act 2013, No. 90,§ 5, eff. 8/16/2013.
Acts 1975, No. 160, § 3; 1979, No. 432, § 2; A.S.A. 1947, § 71-613; Acts 1989, No. 696, § 3; 2005, No. 54, § 8.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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)
.
Amended by Act 2019, No. 315,§ 1333, eff. 7/24/2019.
Acts 1975, No. 160, § 3; 1979, No. 432, § 2; A.S.A. 1947, § 71-613; Acts 1999, No. 180, § 15.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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.
Acts 1975, No. 160, § 3; 1979, No. 432, § 2; A.S.A. 1947, § 71-613; Acts 1997, No. 242, § 5; 1999, No. 180, § 16.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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.
Amended by Act 2019, No. 315,§ 1334, eff. 7/24/2019.
Acts 1975, No. 160, § 3; 1979, No. 432, § 2; A.S.A. 1947, § 71-613; Acts 1997, No. 242, § 6; 1999, No. 180, § 17; 2005, No. 54, § 9.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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.
Acts 1975, No. 160, § 4; A.S.A. 1947, § 71-614; Acts 1991, No. 434, § 2; 1997, No. 242, § 8; 1999, No. 180, § 19; 2005, No. 54, § 10.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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.
Acts 1975, No. 160, § 3; 1979, No. 432, § 2; A.S.A. 1947, § 71-613.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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.
Acts 1999, No. 180, § 21.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 3 - INITIAL LICENSURE (§§ 17-12-301 — 17-12-313) › Section 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)
.
Acts 2005, No. 54, § 11.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 4 - REGISTRATION OF FIRMS (§§ 17-12-401 — 17-12-406) › Section 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.
Amended by Act 2019, No. 315,§ 1339, eff. 7/24/2019.
Acts 1975, No. 160, § 10; A.S.A. 1947, § 71-620; Acts 1997, No. 242, § 11; 1999, No. 180, §§ 25, 26.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 4 - REGISTRATION OF FIRMS (§§ 17-12-401 — 17-12-406) › Section 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.
Acts 1975, No. 160, § 6; A.S.A. 1947, § 71-616; Acts 1999, No. 180, § 27.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 5 - LICENSE RENEWAL (§§ 17-12-501 — 17-12-508) › Section 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.
Acts 1975, No. 160, § 11; 1979, No. 432, § 5; A.S.A. 1947, § 71-621; Acts 1997, No. 242, § 13; 1999, No. 180, § 31.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 5 - LICENSE RENEWAL (§§ 17-12-501 — 17-12-508) › Section 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.
Amended by Act 2019, No. 452,§ 1, eff. 7/24/2019.
Acts 1975, No. 160, § 11; 1979, No. 432, § 5; A.S.A. 1947, § 71-621; Acts 1999, No. 180, § 35.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 5 - LICENSE RENEWAL (§§ 17-12-501 — 17-12-508) › Section 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.
Added by Act 2017, No. 278,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 6 - REVOCATION AND SUSPENSION (§§ 17-12-601 — 17-12-604) › Section 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.
Amended by Act 2019, No. 990,§ 11, eff. 7/24/2019.
Amended by Act 2019, No. 990,§ 10, eff. 7/24/2019.
Acts 1975, No. 160, § 12; 1979, No. 432, § 6; A.S.A. 1947, § 71-622; Acts 1997, No. 242, § 18; 1999, No. 180, § 38; 2005, No. 54, § 17.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 6 - REVOCATION AND SUSPENSION (§§ 17-12-601 — 17-12-604) › Section 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.
Amended by Act 2013, No. 90,§ 8, eff. 8/16/2013.
Acts 1975, No. 160, § 13; A.S.A. 1947, § 71-623; Acts 1997, No. 242, § 19; 1999, No. 180, § 39; 2005, No. 54, § 18; 2009, No. 93, § 10.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 6 - REVOCATION AND SUSPENSION (§§ 17-12-601 — 17-12-604) › Section 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.
Acts 1975, No. 160, § 15; A.S.A. 1947, § 71-625; Acts 1999, No. 180, § 40.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 7 - LIABILITY OF ACCOUNTANTS (§§ 17-12-701 — 17-12-702) › Section 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.
Acts 1987, No. 661, § 3.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 12 - ACCOUNTANTS (§§ 17-12-101 — 17-12-702) › Subchapter 7 - LIABILITY OF ACCOUNTANTS (§§ 17-12-701 — 17-12-702) › Section 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.
Acts 1987, No. 661, § 1.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-101 - Title

This chapter shall be known as the "Agricultural Consultants Licensing Act of 1987".
Acts 1987, No. 609, § 1.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-102 - Purpose

It is the intent of the General Assembly that the agricultural community continue to have a choice of seeking the advice of whomever they choose regarding the areas indicated in this chapter as the functions of licensed agricultural consultants. It is also the General Assembly's intent that by providing a mechanism whereby persons may be licensed by the State Plant Board as agricultural consultants, they may thereby hold themselves out as "licensed agricultural consultants" which will inform the public that they have met the qualifications required by this chapter.
Acts 1987, No. 609, § 3.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-103 - Functions of licensed agricultural consultant

A licensed agricultural consultant is a person who is licensed by the State Plant Board to perform the following functions:
(1)
Provide advice or prescriptions for the control or eradication of any insect or mite pest;
(2)
Provide advice or prescriptions for the control or eradication of any plant pathogen, including nematodes;
(3)
Provide advice or prescriptions for the control or eradication of any weed;
(4)
Provide advice or prescriptions for the use of fertilizer, lime, or micronutrients based on soil classification and cropping systems and soil or plant tests; and
(5)
Provide other functions as the board may deem appropriate.
Acts 1987, No. 609, § 2; 2005, No. 857, § 1.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-104 - Inapplicable to forestry consultants

This chapter shall in no way apply to:
(1)
Forestry consultants or in any way restrict or regulate forestry consultants; or
(2)
State, federal, or local government employees or employees of local conservation districts or in any way restrict or regulate those employees while they are working in their official capacity.
Acts 1987, No. 609, § 11; 2005, No. 857, § 2.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-105 - Penalty

Any person who holds himself or herself out as a licensed agricultural consultant and who is not licensed as an agricultural consultant by the State Plant Board shall be subject to a fine not to exceed six hundred dollars ($600) for the first offense and not to exceed one thousand dollars ($1,000) for subsequent offenses.
Acts 1987, No. 609, § 9; 2005, No. 857, § 3.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-106 - Administration

The State Plant Board shall:
(1)
Administer and enforce this chapter;
(2)
Promulgate, pursuant to the Arkansas Administrative Procedure Act, §
25-15-201
et seq., rules necessary for the implementation of this chapter;
(3)
Establish annual license fees not to exceed one hundred dollars ($100);
(4)
Formulate criteria for continuing educational training of licensed agricultural consultants in cooperation with the cooperative extension service; and
(5)
Revoke or suspend any agricultural consultant's license for cause.
Amended by Act 2019, No. 315,§ 1341, eff. 7/24/2019.
Acts 1987, No. 609, § 4; 2005, No. 857, § 4.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-107 - Requirements for licensing

(a)
(1)
No person may provide agricultural consulting for a fee that is directly tied to and identifiable with agricultural consulting without a license issued by the State Plant Board under this chapter.
(2)
A person who provides agricultural consulting without charging a fee may be licensed under this chapter if the person meets the requirements of this chapter.
(b)
Within the first year after August 12, 2005, a person may be licensed as an agricultural consultant if the person:
(1)
Is currently licensed as an agricultural consultant by the board;
(2)
Is certified under the Certified Crop Advisors Program of the American Society of Agronomy;
(3)
Is certified by the National Alliance of Independent Crop Consultants; or
(4)
Has at least five (5) years of agricultural consultant-related experience.
(c)
From two (2) to five (5) years after August 12, 2005, a person may be licensed as an agricultural consultant if the person:
(1)
Has completed two (2) full years of training at a college or university acceptable to the board, with at least nine (9) semester hours of credit or their equivalent in appropriate agricultural disciplines;
(2)
Has three (3) years of experience in the field of crop management; and
(3)
Passes a written examination administered by the board or by certified crop advisors.
(d)
Beyond the fifth year after August 12, 2005, a person may be licensed as an agricultural consultant if:
(1)
The person has:
(A)
A minimum of a bachelor's degree in a board-approved crop related field and two (2) years of experience working in the field of crop management; or
(B)
Seven (7) years of continuous experience working for a licensed agricultural consultant after August 12, 2005; and
(2)
The person passes a written examination administered by the board or by certified crop advisors.
Acts 1987, No. 609, § 5; 2005, No. 857, § 5.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-108 - Issuance of license - Expiration

If the educational qualifications are met, all required examinations are successfully passed, and all required fees paid, a license shall be issued by the State Plant Board. The licenses shall expire on December 31 of each year unless sooner revoked, cancelled, or suspended by the board for cause and shall be renewable pursuant to board rules. No license issued by the board shall be assignable or transferable.
Acts 1987, No. 609, § 7.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-109 - Promotional compensation restricted - Exception

No licensed agricultural consultant shall accept money or any other thing of value in excess of two hundred dollars ($200) from any person or entity for recommending or otherwise promoting a particular product by virtue of his or her position as a licensed agricultural consultant. However, this section shall not be construed or interpreted as prohibiting licensed agricultural consultants from engaging in and receiving compensation for agricultural research. The State Plant Board may suspend or revoke the license of any person which the board determines to have violated this section.
Acts 1987, No. 609, § 8.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 13 - AGRICULTURAL CONSULTANTS (§§ 17-13-101 — 17-13-110) › Section 17-13-110 - Disposition of fees

All fees collected by the State Plant Board under this chapter shall be deposited into the State Treasury as special revenues and credited to the Plant Board Fund.
Acts 1987, No. 609, § 10.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 1 - GENERAL PROVISIONS (§§ 17-14-101 — 17-14-106) › Section 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".
Acts 1991, No. 416, § 1; 1991, No. 541, § 1; 2009, No. 628, § 2.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 1 - GENERAL PROVISIONS (§§ 17-14-101 — 17-14-106) › Section 17-14-102 - Necessity for registration, license, or certificate

(a)
(1)
The Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., is created in response to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 and specifies three (3) classes of appraisers: state-licensed, state-certified residential, and state-certified general appraisers for federally related transactions.
(2)
A fourth class is created for nonfederally related transactions, which shall be known as "state-registered appraisers".
(3)
A fifth class is created for an appraiser who is subject to direct control and supervision by a qualified state-certified appraiser supervisor as part of upgrading his or her classification to state-licensed or state-certified, which shall be known as "registered apprentice appraiser".
(b)
It is the intent of the General Assembly that this law be no more restrictive than required under the Financial Institutions Reform, Recovery, and Enforcement Act of 1989.
Amended by Act 2019, No. 514,§ 1, eff. 7/24/2019.
Acts 1991, No. 416, §§ 7, 13; 1991, No. 541, §§ 7, 13; 1993, No. 413, § 1; 2001, No. 1256, § 1; 2009, No. 628, § 3.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 1 - GENERAL PROVISIONS (§§ 17-14-101 — 17-14-106) › Section 17-14-105 - Rights and privileges of appraisers

(a)
A state-registered appraiser or state-licensed appraiser as defined in §
17-14-103
may appraise real property for compensation if the use of a state-certified appraiser is not required under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., or by federal or state law, rule, or policy.
(b)
An appraiser shall not sign an appraisal report or be cited within the report as having provided "significant real property appraisal assistance" in the development of the appraisal without having been state-registered, state-licensed, registered apprentice, or state-certified.
(c)
An appraiser shall not perform or be employed to perform an appraisal where the property that is subject to the assignment lies within the borders of the State of Arkansas without first being state-registered, state-licensed, registered apprentice, or state-certified by the State Board of Appraisers, Abstracters, and Home Inspectors.
Amended by Act 2023, No. 628,§ 22, eff. 7/1/2023.
Amended by Act 2019, No. 514,§ 3, eff. 7/24/2019.
Acts 1991, No. 416, § 7; 1991, No. 541, § 7; 2001, No. 1256, § 4; 2009, No. 628, § 7.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 1 - GENERAL PROVISIONS (§§ 17-14-101 — 17-14-106) › Section 17-14-106 - Absence of liability

(a)
Financial institutions or affiliates hiring the services of appraisers registered, licensed, or certified by the State Board of Appraisers, Abstracters, and Home Inspectors in nonfederally related transactions, including transactions below the federally established threshold, shall not be liable to any party asserting damages due to the alleged actions of the appraiser, nor shall the financial institution or affiliate be subject to any requirements to report to the board regarding such transactions other than as may be required by the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., and the rules promulgated by the board.
(b)
This section does not limit the investigative or subpoena powers of the board.
Amended by Act 2023, No. 628,§ 23, eff. 7/1/2023.
Acts 1993, No. 1270, § 3; 2001, No. 1256, § 5; 2009, No. 628, § 8.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 2 - ARKANSAS APPRAISER LICENSING AND CERTIFICATION BOARD (§§ 17-14-201 — 17-14-206) › Section 17-14-202 - Powers and duties - Reporting standards - Qualification standards

(a)
The State Board of Appraisers, Abstracters, and Home Inspectors may establish, maintain, report, and periodically update meaningful qualification standards for state-licensed, registered apprentice, and state-certified appraisers practicing in the State of Arkansas, including testing, experience, and educational requirements that:
(1)
Are adequate to demonstrate knowledge and competency; and
(2)
Will further demonstrate the continued compliance with:
(A)
All applicable federal law and regulations, including Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, and related requirements of the federal financial institutions regulatory agencies; and
(B)
The minimum standards and qualifications as promulgated by the Appraisal Standards Board and the Appraiser Qualifications Board of the Appraisal Foundation.
(b)
The State Board of Appraisers, Abstracters, and Home Inspectors may adopt, maintain, report, and periodically update minimum reporting standards for state-registered, state-licensed, registered apprentice, and state-certified appraisers practicing in the State of Arkansas. The reporting standards shall:
(1)
Be equivalent to the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Standards Board of the Appraisal Foundation; and
(2)
At all times seek compliance with:
(A)
All applicable federal law and regulations, including Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, and related requirements of the federal financial institutions regulatory agencies; and
(B)
The minimum standards as promulgated by the Appraisal Standards Board of the Appraisal Foundation.
Amended by Act 2023, No. 628,§ 25, eff. 7/1/2023.
Amended by Act 2019, No. 514,§ 5, eff. 7/24/2019.
Acts 1991, No. 416, § 4; 1991, No. 541, § 4; 2001, No. 1256, § 6.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 2 - ARKANSAS APPRAISER LICENSING AND CERTIFICATION BOARD (§§ 17-14-201 — 17-14-206) › Section 17-14-204 - Meetings, quorum, and voting

(a)
The State Board of Appraisers, Abstracters, and Home Inspectors shall meet not less frequently than twice each calendar year to conduct its business.
(b)
Places of future meetings shall be decided by the vote of members at meetings.
(c)
Written notice shall be given to each member of the time and place of each meeting of the board at least ten (10) days before the scheduled date of the meetings.
(d)
An administrative secretary shall be present at all meetings of the board and shall record the minutes of all meetings, the record of which shall be made a permanent part of the records of the board.
(e)
(1)
A quorum of the board shall be five (5) members.
(2)
No binding decisions or regulatory changes may be made by the board in the absence of a quorum.
Amended by Act 2023, No. 628,§ 28, eff. 7/1/2023.
Amended by Act 2023, No. 628,§ 27, eff. 7/1/2023.
Acts 1991, No. 416, § 5; 1991, No. 541, § 5; 2001, No. 159, § 3.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 2 - ARKANSAS APPRAISER LICENSING AND CERTIFICATION BOARD (§§ 17-14-201 — 17-14-206) › Section 17-14-205 - Hearings - Review - Access to records

(a)
In fulfilling its duties under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., the State Board of Appraisers, Abstracters, and Home Inspectors shall comply with the Arkansas Administrative Procedure Act, §
25-15-201
et seq., and any person aggrieved by any rule or other actions of the board for which an appeal is not provided for in the Arkansas Administrative Procedure Act, §
25-15-201
et seq., may appeal to the Pulaski County Circuit Court.
(b)
Disciplinary hearings conducted by the board for the purpose of determining whether to levy civil penalties under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., and for the purpose of determining whether to revoke or suspend any registration, license, or certificate issued under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., shall not be deemed open public meetings but shall be executive sessions conducted as provided for in the Freedom of Information Act of 1967, §
25-19-101
et seq.
(c)
Sample appraisals and other work papers submitted to the board as partial fulfillment of the requirements for licensure or certification under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., shall not be deemed public records under the Freedom of Information Act of 1967, §
25-19-101
et seq.
Amended by Act 2023, No. 628,§ 29, eff. 7/1/2023.
Amended by Act 2019, No. 514,§ 8, eff. 7/24/2019.
Acts 1991, No. 416, §§ 11, 12; 1991, No. 541, §§ 11, 12; 2009, No. 628, § 11.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 3 - LICENSING RESTRICTIONS (§§ 17-14-301 — 17-14-308) › Section 17-14-301 - Business entities - Eligibility for licensing

A registration, license, or certificate shall not be issued under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., to a firm, corporation, partnership, group, or other business entity.
Acts 1991, No. 416, § 9; 1991, No. 541, § 9; 2001, No. 1256, § 9; 2009, No. 628, § 13.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 3 - LICENSING RESTRICTIONS (§§ 17-14-301 — 17-14-308) › Section 17-14-302 - License required - Membership in other organizations

(a)
On or after December 31, 2001, it shall be a Class B misdemeanor for any individual to perform an appraisal or provide appraisal services as defined in the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., without holding a registration, license, or certificate except as provided in §
17-14-104
.
(b)
A person shall not be excluded from obtaining a registration, license, or certification based solely upon membership or lack of membership in any particular appraisal organization.
Acts 1991, No. 416, § 7; 1991, No. 541, § 7; 2001, No. 1256, § 10; 2005, No. 1994, § 472; 2009, No. 628, § 14.
Arkansas Code of 1987 (2023) › Title 17 - PROFESSIONS, OCCUPATIONS, AND BUSINESSES (§§ 17-1-101 — 17-107-311) › Subtitle 2 - NONMEDICAL PROFESSIONS (§§ 17-10-101 — 17-56-202) › Chapter 14 - APPRAISERS (§§ 17-14-101 — 17-14-414) › Subchapter 3 - LICENSING RESTRICTIONS (§§ 17-14-301 — 17-14-308) › Section 17-14-303 - Unlicensed persons - Federally and nonfederally related transactions

(a)
It is a Class B misdemeanor for any person who is not licensed, registered, or certified under the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., to perform appraisal services as defined in the Arkansas Appraiser Licensing and Certification Act, §
17-14-101
et seq., §
17-14-201
et seq., and §
17-14-301
et seq., in connection with a federally related transaction.
(b)
An appraiser who does not hold an appraiser's classification that permits the performance of a particular appraisal assignment for use in federally related transactions must include in such an appraisal report a statement that the appraisal may not be eligible for use in a federally related transaction.
Amended by Act 2019, No. 514,§ 10, eff. 7/24/2019.
Acts 1991, No. 416, § 10; 1991, No. 541, § 10; 2001, No. 1256, § 11; 2005, No. 1994, § 472; 2009, No. 628, § 15.