CPA licensing services provided by NASBA to state boards of accountancy include application processing, eligibility determination, score reporting and education evaluation. NASBA also provides customer service to candidates throughout the licensing process.

Education

The New Hampshire Board accepts education gained at regionally or nationally accredited U.S. colleges and universities.

New Education Rule effective on or after July 1, 2014:

  • Baccalaureate degree or higher,
  • Total of 150 semester hours of education
  • Thirty (30) semester hours in accounting subjects to include coverage in financial accounting, management accounting auditing and taxation.
  • Twenty-four (24) semester hours in business subjects.

International education is required to be evaluated by one of the following:

Educational requirements to apply for a CPA license in New Hampshire vary depending on the date the applicant initially sat for the CPA Exam.

Initial sitting for the CPA Exam prior to January 1, 1996:

  • Bachelor’s degree

Initial sitting for the CPA Exam on or after January 1, 1996 but before January 1, 2005:

  • Bachelor’s degree
  • 12 semester hours in Accounting
  • 12 semester hours in Business

Initial sitting for CPA Exam on or after January 1, 2005:

  • Bachelor’s degree
  • 120 semester hours
  • 12 semester hours in Accounting
  • 12 semester hours in Business

Exam

  • Uniform CPA Exam or IQEX Exam

Fees

  • Initial – $150
  • Transfer of Grades – $150
  • Reciprocal – $150

Experience

Experience gained in Public Accounting, Government or Private Practice or a combination of any are considered acceptable by the New Hampshire Board.

  • Bachelor’s degree – four-year college degree
    • Two years (12 calendar months) of experience
  • Master’s degree in Accounting, Taxation, Finance, or Business Administration
    • One year (12 calendar months) of experience

Note:

  • Full time experience – each year must be at least 1,500 hours in accounting and/or audit skills.
  • Non full-time experience – each year must be 2,080 hours with 1,500 hours in accounting and/or audit skills. Only experience gained within six years immediately preceding the date application is received is acceptable for two year requirement and five years for one year requirement.

Experience must be verified by one of the following:

  • CPA from U.S.
  • CPA or CA from Australia
  • CA from Canada, Ireland and/or New Zealand
  • Contadores Publicos Certificado (CPC) from Mexico

Online Applications

Click the following link to apply online:

Reciprocity Applicants

Education and experience requirements are the same for Reciprocity applicants as Initial applicants.

International Reciprocity Applicants

A person who holds a foreign professional license equivalent to a CPA certificate may apply for certification in New Hampshire as a CPA through reciprocity.

To qualify for reciprocity, the foreign-credentialed applicant shall:

  • Have a current credential in good standing that has been issued by a foreign authority that regulates the practice of public accountancy in that country;
  • Have been granted such credential by a foreign authority that recognizes certificates issued by New Hampshire for purposes of reciprocal licensure in that country;
  • Be entitled under the foreign credential to issue reports upon financial statements;
  • Demonstrate that the foreign credential was issued upon the basis of examination, experience and education established by the foreign authority or applicable foreign law which is substantially equivalent to those that were in effect in New Hampshire at the time such foreign credential was issued;
  • Demonstrate acquisition of experience that shall satisfy one of the following:
    • Experience substantially equivalent to the requirements for an initial license in New Hampshire;
    • Four years professional accounting experience in New Hampshire; or
    • A combination of five years foreign and New Hampshire professional accounting experience; and
    • Passes the Uniform CPA Exam and/or IQEX Exam.

Please Note: 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.

Firms

A CPA firm shall be granted a permit to practice as a CPA firm in New Hampshire if the applicant CPA firm meets the requirements of this section. For more information or application materials, please visit the New Hampshire Board website.

  • The applicant CPA firm shall file with the board a form NHBOA-5 as described in Ac 301.11 and any supporting data, documents, or information, required pursuant to Ac 301.10 through Ac 301.12. Such documentation shall demonstrate that the firm meets all statutory and rule requirements without demonstrating that any basis for denial of the permit exists.
  • The applicant CPA firm shall demonstrate, pursuant to RSA 309-B:8, I, that it has or will have a physical presence in New Hampshire by a date certain specified by the applicant CPA firm. Each such location shall be registered with the board.
  • If the applicant CPA firm specifies a date by which it will have a physical presence in New Hampshire, pursuant to (c) above, the permit shall become effective on the date of issuance of the permit or the date that the applicant specifies that it will have a physical presence in New Hampshire, whichever is later.
  • The applicant CPA firm shall demonstrate that at least a simple majority of the ownership of the firm belongs to those who are certified in New Hampshire or have practice privileges under RSA 309-B:6, I.
  • The applicant CPA firm shall demonstrate that any individual CPA who is responsible for supervising attest services or authorizes someone to sign the accountant’s report on the financial statements on behalf of the firm, meets the experience requirements set forth in RSA 309-B:8, III(c).
  • The applicant CPA firm shall demonstrate, through the peer review affidavit required pursuant to Ac 301.12, that it is in compliance with any applicable provision of Ac 405 relative to peer review.
  • The applicant CPA firm shall submit a copy of the most recent peer review letter obtained in compliance with Ac 405.02, if the CPA firm has been issuing reports for 3 or more years. If the letter indicates that the CPA firm has received an unqualified peer review report, the CPA firm shall be determined by the board to be in compliance with Ac 405.
  • If the applicant CPA firm has received an adverse or qualified peer review report, the affidavit required pursuant to (g) above shall indicate that fact as well as the date by which the CPA firm expects to be able to submit to the board an unqualified peer review report after taking the steps necessary to address the bases of the adverse or qualified peer review report. The board shall issue a conditional permit that shall become unconditional upon the CPA firm timely submitting the subsequent unqualified peer review letter. However, no conditional permit shall remain in effect for longer than one year.

USEFUL LINKS

APPLY ONLINE - Individual License
New Hampshire Board
New Hampshire licensing page in ALL

FORMS

Employment Verification
Experience Verification
Governmental Attestation
Governmental Experience

Information Exchange Form
Reference Form

Fee Schedule

CONTACT US

Toll Free: (866) 350-0017
Email: NHlicense@nasba.org

Mail:
NASBA Licensing Services
PO Box 198589
Nashville, TN 37219