New Hampshire CPA requirements
Wondering how to become a CPA in New Hampshire? The first thing you’ll want to do is to check the New Hampshire CPA requirements, as the New Hampshire Board of Accountancy will ultimately license you. This page serves as a resource for New Hampshire's CPA and CPE requirements.
New Hampshire CPA Exam requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain New Hampshire CPA Exam requirements, including:
Eligibility for examination
If you apply to take the CPA Exam, 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.
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 etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
- Photocopies of transcripts are not official and cannot be accepted.
- 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.
- 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 at the time of application. Photocopies are not acceptable.
- 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.
- 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.
New Hampshire CPA license requirements
Education
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.
Experience
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 – 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 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.
New Hampshire CPA license renewals
New Hampshire CPAs must renew their licenses every three years. The cycle occurs July 1 to June 30 triennially.
New Hampshire CPA CPE requirements
Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete a minimum of 120 hours of CPE credits, including four hours of ethics. New Hampshire CPAs must complete at least 20 CPE credit hours each year.
Additional CPE requirements in New Hampshire include:
- The CPE requirement is prorated if the licensee has been certified for less than three years or has received permission from the board to enter inactive status.
- Up to 60 hours of CPE in excess of the required 120 hours may be carried over to the next succeeding triennial period only.
- Licensees seeking renewal of a license or registration issued less than three years but no more than two years prior to the renewal must show completion of at least 80 hours of CPE.
Licensees seeking renewal of a license or registration issued less than two years but more than one year prior to the renewal must show completion of at least 40 hours of CPE.
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