Arkansas Code Title 17. Professions, Occupations, and Businesses § 17-12-102. Intent

(1) That persons attesting as experts in accountancy to the reliability or fairness of presentation of such information be qualified in fact to do so;

(2) That a public authority competent to prescribe and assess the qualifications of public accountants be established; and

(3) That the attestation of financial information by persons professing expertise in accountancy be reserved to persons who demonstrate their ability and fitness to observe and apply the standards of the accounting profession.