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Donald W. Reynolds Center, Room 205, (501) 916-6735, ualr.edu/accounting

The mission of the Accounting program is to provide quality educational experiences that enable students to enter and advance within the accounting profession. In pursuit of this mission, the faculty is committed to providing effective teaching, relevant research, and academic, professional, and community service.

All majors in the program are required to achieve a grade of C or greater in all courses required in their major.

Educational Objectives

Graduates of our accounting programs should possess:

• Professional and technical knowledge,
• Effective communication skills,
• Analytical thinking abilities,
• Knowledge of professional and ethical standards, and
• Professional aspirations.

General Information

Requirements to sit for the CPA Exam

In the State of Arkansas, a CPA candidate must meet certain accounting and business education requirements. Students who earn an undergraduate degree that includes at least 30 undergraduate semester hours or 20 graduate hours in business, other than accounting, and at least 30 undergraduate semester hours or 20 graduate semester hours in accounting above the principles level will be deemed to have met the education requirement for the CPA examination. Candidates who successfully complete the CPA examination must also complete 150 semester hours in order to be licensed.

Further details on UA Little Rock course offerings and their application to CPA exam requirements can be found at the program’s website. Specific and official information about the requirements to sit for the CPA Exam in Arkansas is available from the Arkansas State Board of Public Accountancy.

Prerequisites

Students enrolling in any accounting course for which the designated prerequisite work has not been completed previously may be administratively dropped from the course.

Attempt Limit for Undergraduate Accounting

Policy: Students are limited to a maximum of three attempts in each undergraduate accounting course. Effective Date: This policy will be effective starting in the fall semester of 2009. Attempts prior to this effective date will not be counted in the application of this policy.

Right of Appeal: Students with extenuating circumstances may appeal the application of this policy to the program chair. If a waiver of the policy is granted for a particular course, the student must enroll in that class within 12 months of the date that the waiver was granted (or in the next term the course is offered if the course is not offered within the next 12 months) and successfully complete the course in that term.

Definitions: An “attempt” is defined as either a full-term enrollment with a letter grade or an “Incomplete” being posted or a partial-term enrollment that lasts beyond the drop deadline but ends with withdrawal and a “W” being posted to the transcript. A “successful completion” is defined as a grade of C or greater in the course.

If a student drops, withdraws, or requests an incomplete this will not be considered a successful completion.

Programs

• Accounting, B.B.A.

• Accounting Minor

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