Statutes > Arkansas Statutes > Title 17 - Professions, Occupations, and Businesses > Subtitle 2 - Nonmedical Professions > Chapter 12 - Accountants > Subchapter 1 - General Provisions > § 17-12-108 - CPA construed.

§ 17-12-108 - CPA construed.

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 be prepared by CPAs, the requirements shall be construed to mean registered public accountants or certified public accountants.