Arkansas Administrative Code › Agency 235 - DEPARTMENT OF LABOR AND LICENSING › Division 06 - Arkansas State Board of Public Accountancy › Rule 235.06.22-002 - Board Rule 10 Registration

Current through Register Vol. 49, No. 6, June, 2024
Rule 10
REGISTRATION
10.1 INITIAL
			 APPLICATION, RECIPROCAL, OR REINSTATEMENT
Application for an initial license, reinstatement, or renewal
				shall be made on a form provided by the Board, and in the case of application
				for renewal, shall be filed by January 1 of each year.
10.2 CRIMINAL BACKGROUND CHECKS
(a) Each applicant for an initial license,
			 including a reciprocal license, or for a new license under Ark. Code Ann.
			 §
										17-12-504(h),
			 shall apply, using forms furnished by and pursuant to instructions provided by
			 the Board, for state and national criminal background checks to be conducted by
			 the Identification Bureau of the Department of Arkansas State Police and
			 Federal Bureau of Investigation. The Board may, in its discretion and on
			 reasonable cause, require an applicant seeking the reinstatement of a license
			 under Ark. Code Ann. §
										17-12-504(g)
			 to apply for the criminal background checks as provided herein.
(b) The criminal background checks shall have
			 been completed no earlier than six (6) months prior to the date of receipt of
			 the application, unless the delay is beyond the control of the
			 applicant.
(c) An applicant who
			 seeks a waiver under Ark. Code Ann. § 17-3-102(b) of disqualification from
			 licensure resulting from a criminal conviction shall deliver to the Board:
(1) File-marked copies of court documents
			 pertinent to conviction, i.e., information, indictment, or other charging
			 documents, and judgments, orders, final rulings, or other documents specifying
			 conviction and sanctions, and penalties; and
(2) Documentation from the appropriate
			 governmental official regarding the applicant's status and compliance with
			 regard to terms of probation, parole, restitution, penalty, or any other
			 sanctions.
(d)
(1) If the executive director notifies an
			 applicant for licensure that his or her application has been denied on the
			 grounds that the applicant is ineligible for licensure due to a criminal
			 conviction covered by Ark. Code Ann. § 17-3-102(a), then the applicant may
			 request a waiver of the disqualifying condition and a hearing pursuant to Ark.
			 Code Ann. § 17-3-102(b). The request for a waiver and hearing shall be
			 made in writing and submitted to the executive director.
(2) The request for waiver shall not be
			 considered until the application, fees, applicable documentation, both federal
			 and state criminal background check reports, and written request for waiver are
			 received by the Board.
(3) The
			 Board shall conduct the waiver hearing in accordance with the provisions of
			 Ark. Code Ann. § 17-3-102 and the hearing procedures set forth in Rule
			 11.
10.3
			 LICENSE RENEWAL
The Board will renew the license to the applicant who has
				complied with the registration in 10.1 provided:
(1) the necessary information was furnished
			 on the annual registration form;
(2) the required fee for said registration
			 was paid, and
(3) there is no
			 existing suspension of certificate, license or right to apply.
10.4 REPEALED
10.5 FIRM REGISTRATION
(a) A firm engaged in the practice of public
			 accounting that has an office in this state must register with the Board.
			 Application for an initial firm registration and subsequent renewal must be
			 made on a form provided by the Board.
(1) As
			 defined in Rule 7, a firm includes a corporation, partnership, limited
			 liability company, sole proprietorship, and other permissible forms of
			 practice.
(b) A firm
			 engaged in the practice of public accounting that does not have an office in
			 this state must register with the Board in order to provide the services listed
			 below for any client whose home office is in this state.
Applicants for an initial firm registration and subsequent
				renewals must be made on a form provided by the Board. Services requiring firm
				registration include:
(1) A financial
			 statement audit or other engagement to be performed in accordance with the
			 Statements on Auditing Standards,
(2) An examination of prospective financial
			 information to be performed in accordance with Statements on Standards for
			 Attestation Engagements, and
(3) An
			 engagement to be performed in accordance with PCAOB Standards.
(c) In the case of firms with
			 multiple offices, the licensee shall identify on its original and each renewal
			 application each office to be registered, as prescribed on a form approved by
			 the Board.
10.6 TEMPORARY
			 LICENSURE
Notwithstanding the provisions of rules 10.1 through 10.5
				above, the Board may issue temporary licenses to certain persons under the
				conditions set forth in Rule 19.3.