Ark. Code § 23-3-308
If any offer, request, invitation, merger, or acquisition referred to in § 23-3-306 is proposed to be made by means of a registration statement under the Securities Act of 1933, as amended, including rules and regulations promulgated thereunder, or in circumstances requiring disclosure of similar information under the Securities Exchange Act of 1934, as amended, including rules and regulations promulgated thereunder, or under a state law including rules and regulations promulgated thereunder, requiring similar registration or disclosure, the person required to file the statement referred to in § 23-3-306 may incorporate information contained in the documents filed under the above-mentioned statutes into the statement by attaching the other documents to the statement filed under this subchapter and making specific reference to the information provided by the attached documents.
Ark. Code § 23-3-308