Arkansas Statutes

§ 17-12-108 — CPA construed

Arkansas § 17-12-108

This text of Arkansas § 17-12-108 (CPA construed) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 17-12-108 (2026).

Text

Whenever any statute or rule requires that reports, financial statements, and other documents for submission to any department, board, or agency of this state be prepared by CPAs, the requirements shall be construed to mean registered public accountants or certified public accountants.

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Legislative History

Amended by Act 2019, No. 315,§ 1328, eff. 7/24/2019. Acts 1975, No. 160, § 5; 1977, No. 183, § 1; 1979, No. 432, § 3; A.S.A. 1947, § 71-615.

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Bluebook (online)
Arkansas § 17-12-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/17-12-108.