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New HampshireHB12592025-2026 Regular SessionHouseWALLET

relative to the issuance of certificates as a certified public accountant.

Sponsored By: Erik R Johnson (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Foreign-trained accountants gain a certification route

New Hampshire must issue CPA certificates to qualifying holders of comparable foreign accounting credentials. The foreign regulator must offer comparable access to New Hampshire certificate holders, and the current credential must authorize financial statement reports. The credential must rest on education, exam, and experience standards, with education and exam standards comparable to New Hampshire’s when granted. Within the 10 years before applying, applicants need comparable experience in the issuing jurisdiction, at least four years of professional experience in New Hampshire, or equivalent requirements set by the board. Applicants must also pass a uniform qualifying exam on national standards accepted by the board. The law replaces its fixed 2014 Uniform Accountancy Act reference with the jointly developed model act, including later updates.

Out-of-state accountants can practice without fees

CPAs whose main business location is outside New Hampshire can offer services there without board notice, extra documents, or fees. They need a valid, unrevoked license or permit from another state, U.S. territory, or Washington, D.C., and must meet New Hampshire’s education, exam, and experience requirements. Those holding practice privileges under the former substantial-equivalency rules when this section took effect can keep them under those rules. The CPA and employing firm must follow state law and board rules and accept the board’s oversight and disciplinary authority. The CPA must stop offering or providing services if the license from their main business state becomes invalid.

New certification routes for aspiring accountants

New Hampshire offers three education paths to a certified public accountant (CPA) certificate, each with a required experience period. A degree beyond a bachelor’s with an accounting concentration or equivalent requires one year of experience. A bachelor’s plus 30 semester credits, including an accounting concentration, also requires one year; a bachelor’s with an accounting concentration or equivalent requires two years. The school must be acceptable to the accountancy board, which defines an accounting concentration or equivalent through its rules. Applicants following board rules can take the CPA exam up to 120 days before their expected bachelor’s degree date, but must still finish the degree.

Sponsors & Cosponsors

Sponsor

  • Erik R Johnson

    Democratic • House

Cosponsors

  • Chris Muns

    Democratic • House

  • Eleana Marie Colby

    Democratic • House

  • Mark A Vallone

    Democratic • House

  • Tara Reardon

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Signed by Governor Ayotte 04/22/2026; Chapter 34; eff. 04/22/2026

    4/22/2026House

  2. Enrolled (in recess of) 03/26/2026 HJ 9 P. 56

    4/8/2026House

  3. Enrolled Adopted, VV, (In recess 03/26/2026); SJ 8

    4/8/2026Senate

  4. Ought to Pass: MA, VV; OT3rdg; 03/26/2026; SJ 7

    3/23/2026Senate

  5. Committee Report: Ought to Pass, 03/26/2026; Vote 4-0; CC; SC 11

    3/19/2026Senate

  6. Hearing: 03/18/2026, Room 103, SH, 09:10 am; SC 10

    3/12/2026Senate

  7. Introduced 02/05/2026 and Referred to Executive Departments and Administration; SJ 4

    2/13/2026Senate

  8. Ought to Pass with Amendment 2026-0360h: MA VV 02/12/2026 HJ 4 P. 4

    2/12/2026House

  9. Amendment # 2026-0360h: AA VV 02/12/2026 HJ 4 P. 4

    2/12/2026House

  10. Committee Report: Ought to Pass with Amendment # 2026-0360h 01/28/2026 (Vote 12-0; CC) HC 6 P. 5

    2/3/2026House

  11. Executive Session: 01/22/2026 01:00 pm GP 153

    2/3/2026House

  12. Public Hearing: 01/22/2026 01:00 pm GP 153

    1/14/2026House

  13. Introduced 01/07/2026 and referred to Executive Departments and Administration HJ 1 P. 12

    12/1/2025House

Bill Text

  • Enrolled

    4/8/2026

    HTML

  • Introduced

    12/1/2025

    PDF

  • CHAPTERED FINAL VERSION

    PDF

  • Version adopted by both bodies

    PDF

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