Does a Arkansas Nonprofit Need an Audit?
Arkansas requires a registered charitable organization whose gross revenue exceeded $500,000 in a fiscal year to file a copy of an audit report prepared by a certified public accountant with its annual financial report to the Secretary of State, due on or before August 1.
Data as of Sep 21, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Arkansas nonprofit need an audit?
Arkansas requires a registered charitable organization whose gross revenue exceeded $500,000 in a fiscal year to file a copy of an audit report prepared by a certified public accountant with its annual financial report to the Secretary of State, due on or before August 1.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law | gross revenue in excess of $500,000 in a fiscal year | Arkansas Code Annotated § 4-28-403 requires each charitable organization subject to the provisions of Ark. Code Ann. §§ 4-28-401 through 416 to file annual financial reports with the Secretary of State on or before August 1st. The following documents must be submitted ... If the gross revenue of the organizations was in excess of $500,000 in any fiscal year, a copy of an audit report prepared by a certified public accountant. | $500,000 | Arkansas Secretary of State, Charitable Registration in Arkansas (Ark. Code Ann. § 4-28-403) | Last verified: 2026-09-21 |
Who enforces this in Arkansas?
The first rule in the table comes from Arkansas Secretary of State, Charitable Registration in Arkansas (Ark. Code Ann. § 4-28-403). Check that source for the Arkansas office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Arkansas nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Arkansas nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Arkansas nonprofit need an audit?
Arkansas requires a registered charitable organization whose gross revenue exceeded $500,000 in a fiscal year to file a copy of an audit report prepared by a certified public accountant with its annual financial report to the Secretary of State, due on or before August 1.