Tier 2 training is required for all school employees who make decision about selecting financial codes. This may include secretaries, principals, central office personnel, athletic directors, and food service directors, depending upon the financial job responsibilities of each in their districts.

Tier 2 training consists of 2 hours per year. Trainers are required to have Tier 1 initial training and annual updates. Each district, education service center, and charter school is responsible for providing the training to their employees.

The Arkansas Department of Education allows Tier 1 training to count for Tier 2 training. Tier 1 training (the annual 2-hour update) is held a number of time each summer at educational cooperatives and AAEA conferences. AASBO members assist in this effort by providing this training under the direction of the ADE.