{"data":{"id":"us-ar/ark.-code-ann.-17-12-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 17-12-108","heading":"CPA construed","body":"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.","path":["AR Code","Title 17","Chapter 12","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"6434f3fa2d941a8ba0c62405c4bfc07c0e0df3a121c427520b38674befe2a31d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-17-12-107","next":"us-ar/ark.-code-ann.-17-12-109"},"notice":"GroundRules: Original legal text. Not legal advice."}