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Arkansas General Assembly· SB 186Notification that SB186 is now Act 235

An act TO AMEND THE LAW CONCERNING FINANCIAL 10 STATEMENTS REQUIRED TO BE SUBMITTED BY A LICENSEE OF 11 THE CONTRACTORS LICENSING BOARD, the official text

Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas              As Engrossed: S2/13/25
2 95th General Assembly
                                       A Bill

3 Regular Session, 2025                                             SENATE BILL 186

4

5 By: Senator J. Bryant

6 By: Representative Womack

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8                                For An Act To Be Entitled

9             AN ACT TO AMEND THE LAW CONCERNING FINANCIAL

10            STATEMENTS REQUIRED TO BE SUBMITTED BY A LICENSEE OF

11            THE CONTRACTORS LICENSING BOARD; AND FOR OTHER

12            PURPOSES.

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15                               Subtitle

16                       TO AMEND THE LAW CONCERNING FINANCIAL

17                       STATEMENTS REQUIRED TO BE SUBMITTED BY A

18                       LICENSEE OF THE CONTRACTORS LICENSING

19                       BOARD.

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21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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23  SECTION 1. Arkansas Code � 17-25-304(a), concerning financial

24 statements filed with the Contractors Licensing Board, is amended to read as

25 follows:

26  (a)(1) All persons and entities required by this chapter to be

27 licensed by the Contractors Licensing Board shall transmit to the board with

28 their original and renewal applications a financial statement of the

29 applicant reviewed by a licensed certified public accountant or licensed

30 public accountant in accordance with the American Institute of Certified

31 Public Accountants Statements on Standards for Accounting and Review

32 Services.

33            (2) However, if the total cost of the work to be completed by

34 the applicant, including without limitation labor and materials, is less than

35 seven hundred fifty thousand dollars ($750,000) one million five hundred

36 thousand dollars ($1,500,000) for a single commercial project, the applicant

    *LGL068*                                                    02-13-2025 10:10:55 LGL068
    As Engrossed: S2/13/25                                                SB186

1 shall transmit to the board with his or her original and renewal applications

2 a compiled financial statement of the applicant prepared by a licensed

3 certified public accountant or licensed public accountant in accordance with

4 the American Institute of Certified Public Accountants Statements on

5 Standards for Accounting and Review Services.

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7                           /s/J. Bryant

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