New Hampshire

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:

• A baccalaureate degree or higher which includes 120 semester hours of education from a recognized, accredited university or college.
• A minimum of 30 semester hours in accounting subjects which must include coverage in financial accounting, management accounting, auditing and taxation.
• A minimum of 24 semester hours in business subjects other than accounting.

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.

Licensing Eligibility Requirements

For additional information regarding the licensing requirements in New Hampshire, please visit the New Hampshire licensing page.

Transcripts

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

• You must submit an official transcript from each school you attended. 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.
• 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 [email protected]. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• 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,
• 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 at the time of application. Photocopies are not acceptable.
• 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.
• Credit earned for CPA Review Courses is not acceptable – even when taken at a regionally accredited institution.
• 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.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
3. Testing Accommodations Request 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 Testing Accommodations Request Form for more information.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $93.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Application Fee: $430.64

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.

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.