New Hampshire

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

Education requirement for licensure:

• At least a baccalaureate degree which includes 120 semester hours of education.
• 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 NASBA International Evaluation Services.

• Uniform CPA Exam or IQEX Exam

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

Below are experience requirements you must obtain to apply for a CPA license in New Hampshire.• A minimum of one year experience.
• Experience gained in the areas of public accounting, industry and/or government are considered acceptable experience.
• Full time experience – each year must be at least 1,500 hours in accounting and/or audit skills.
• Non full-time experience – 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 United States; or
• Any foreign designation, granted in a foreign country, which complies with RSA 309-B:7,X, as determined by NASBA and the board. Click here for a listing of countries with current MRAs.

• Any individual who applies for CPA licensure in New Hampshire, who relies on experience acquired outside of the United States, will need to obtain verification of qualifying experience through NASBA Experience Verification Service.

Click the following link to apply online:

• APPLY ONLINE – Individual License

Education and experience requirements are the same for Reciprocity applicants as Initial 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.The licensure requirements are the same for International Reciprocity applicants as Initial applicants.Note: Any individual who applies for CPA licensure in New Hampshire, who relies on experience acquired outside of the United States, will need to obtain verification of qualifying experience through NASBA Experience Verification Service.

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.