Ark. Code Ann. § 7-6-233: Preparation of reporting calendar

(a) The Arkansas Ethics Commission shall issue one (1) or more reporting calendars for use by candidates to identify when reports and other necessary filings are due in a calendar year.

(b) The commission shall issue the reporting calendar for a calendar year no later than the December 31 preceding the year of the reporting calendar.

(c) The commission shall prepare reporting calendars as it deems necessary for candidates for office, including without limitation candidates for state, county, municipal, district, or school elections.