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.
You may register online via credit card. 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.
NASBA Advisory Evaluation
New Hampshire offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.
Please Note: Official education documents must be submitted with this application. See Materials to be Submitted below for additional information.
Send any additional required information or documents to:
CPA Examination Services – NH
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:
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
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.
If you have completed all educational requirements at the time of application:
If you have completed educational requirements at institutions outside the U.S., you must:
There is not a residency requirement for the state of New Hampshire.
Materials to be Submitted
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.
Supporting documents are required to be submitted at the time of application. If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
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.
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.
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.
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.
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