Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

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You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

New Hampshire offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. For additional information and to begin a pre-evaluation application, click here.

Send any additional required information or documents to:

CPA Examination Services – NH
PO Box 198469
Nashville, TN 37219

Materials to be Submitted with Application

  1. Official transcript(s). Submission by you or school to CPAES.
  2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
  3. ADA Accommodation Form, if applicable. Submission by you to CPAES.

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Special Notice

Successful completion of the Uniform CPA Examination does not qualify you to use the CPA designation. New Hampshire is not a two-tiered state and no certificate is issued upon successful completion of the Uniform CPA Examination.

Requirements for issuance of certificate as Certified Public Accountant

In order to obtain a certificate and license to practice as a CPA for the State of New Hampshire, you must submit all necessary forms, meet the education and good character requirements and have public accounting or governmental experience pursuant to RSA 309-B: 5. The public accounting experience must be obtained pursuant to RSA 309-B: 5 IX, and the governmental must be obtained pursuant to RSA 309-B: 5 X. You may earn your experience before, during or after the exam. A complete set of statutes and administrative rules are available on the Board’s website.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $225.00

Examination Fees

Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51

Registration Fees

4 examination sections $150.00
3 examination sections $150.00
2 examination sections $150.00
1 examination section $150.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Eligibility for Examination

New Examination Eligibility Requirements – Effective July 1, 2014:

If you apply to take the examination after July 1, 2014, you must have each of the following:

  1. A conferred bachelor’s degree from a recognized university or college that is accredited;
  • The Board does not accept a three-year bachelor’s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.
  • The Board will accept the combination of a three-year bachelor’s degree and two-year master’s degree.
  1. A minimum of 120 credit hours either within the bachelor’s degree or earned outside the bachelor’s from a recognized university or college that is accredited.
  2. A minimum of 30 semester hours in accounting which must include a course in each of the following: financial accounting, auditing, taxation and management accounting.
  3. A minimum of 24 semester hours in business electives, other than accounting, which may include but is not limited to, business law, business information systems, finance, professional ethics, business organizations, and economics.

 

NOTE: All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted at the time of application. Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

New Examination Requirements Transition

  • If you were found eligible for the examination prior to July 1, 2014, you are permitted to continue sitting under the previous eligibility requirements until you pass the examination.
  • If you previously applied for the examination but were found ineligible or your application was incomplete, you will be required to meet the new requirements when you submit a new application on or after July 1, 2014.
  • If you have never applied for the examination as a candidate of New Hampshire and you apply on or after July 1, 2014, you will be required to meet the new requirements.

New Licensing Requirements Transition

If you have completed all the licensure eligibility requirements (including the examination and experience requirements) prior to July 1, 2014, you will be permitted to apply for your license under the 120 hour rule in effect prior to July 1, 2014.

New Licensing Eligibility Requirements – Effective July 1, 2014:

If you complete any of the licensure eligibility requirements (including the examination and experience requirements) after July 1, 2014, regardless of when you first applied for the examination, you must have each of the following:

  1. A conferred bachelor’s degree from a recognized university or college that is accredited;
  • The Board does not accept a three-year bachelor’s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.
  • The Board will accept the combination of a three-year bachelor’s degree and two-year master’s degree.
  1. A minimum of 150 credit hours either within the bachelor’s degree or earned outside the bachelor’s from a recognized university or college that is accredited.
  2. A minimum of 30 semester hours in accounting which must include a course in each of the following: financial accounting, auditing, taxation and management accounting.
  3. A minimum of 24 semester hours in business electives, other than accounting, which may include but is not limited to, business law, business information systems, finance, professional ethics, business organizations, and economics.

 

Transcripts

If you have completed all educational requirements at the time of application:

  • You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • You may submit the official transcript(s) provided they are original, include an original seal and are submitted in a sealed envelope. They are not required to be submitted directly from the institution.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts marked “Issued to Student” are acceptable
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • have your credentials evaluated by NASBA International Evaluation Services,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable.
  • Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
  • CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses.
  • Commercial review courses are not acceptable.
  • The Board does not accept any credit earned toward a Chartered Accountant designation, nor does it accept credentials from the Institute of Chartered Accountants.

Residency

There is not a residency requirement for the state of New Hampshire.

nasba

USEFUL LINKS

Candidate Bulletin
Score Information
Score Reprint
NASBA Candidate Identification Cards
New Hampshire State Board
Prometric
AICPA

FORMS

Exception to Policy
Transferring into New Hampshire (FT only)
Transferring Credit from New Hampshire
Information Change Request
ADA Accommodations

CONTACT US

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
M - Th: 8 a.m. - 2 a.m. Eastern
F: 8 a.m. - 5 p.m. Eastern
Fax: (615) 880-4290, Attn: NH Coordinator
Email: cpaes-nh@nasba.org

Mail: New Hampshire Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469