HB236
Sponsored By: Chris Muns (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 0 costs, 1 mixed.
Retired CPAs can return to active
If you have retired status, you can ask to switch to active or inactive. You must meet normal licensure and any continuing education rules. The licensing office changes your status if you qualify.
Retired CPAs skip education and renewals
If you hold retired status, you do not need continuing education to keep it. You do not have to renew registration or pay renewal fees. The law does not list the exact fee amounts you save.
Retired CPA rules start in 60 days
The law takes effect 60 days after its passage. Starting that date, the retired status rules and the related fee and education changes apply.
New retired status for CPAs
The law creates a retired status for CPAs in New Hampshire. To qualify, you are 55 or older, held a NH CPA certificate, were last licensed in good standing, and are not practicing anywhere. You apply on the licensing office form, and the office issues a retired-status certificate. You may place “retired” next to your CPA or PA title on cards and letters, but not on the official certificate or registration. You may not perform or offer services that require a CPA license or permit, and you may not present yourself as a current practicing CPA or PA.
Sponsors & Cosponsors
Sponsor
Chris Muns
Democratic • House
Cosponsors
Debra Altschiller
Democratic • Senate
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Signed by Governor Ayotte 05/08/2025; Chapter 11; eff. 07/07/2025
5/8/2025HouseEnrolled (in recess of) 04/10/2025 HJ 12 P. 163
4/30/2025HouseEnrolled Adopted, VV, (In recess 04/17/2025); SJ 11
4/29/2025SenateOught to Pass: MA, VV; OT3rdg; 04/17/2025; SJ 10
4/17/2025SenateCommittee Report: Ought to Pass, 04/17/2025; Vote 4-1; CC; SC 17
3/26/2025SenateHearing: 03/26/2025, Room 103, SH, 10:15 am; SC 14
3/19/2025SenateIntroduced 03/06/2025 and Referred to Executive Departments and Administration; SJ 7
3/11/2025SenateOught to Pass: MA VV 02/13/2025 HJ 5 P. 9
2/13/2025HouseCommittee Report: Ought to Pass 01/23/2025 (Vote 11-1; CC) HC 11 P. 5
2/6/2025HouseExecutive Session: 01/23/2025 01:30 pm LOB 306-308
2/6/2025HousePublic Hearing: 01/23/2025 01:30 pm LOB 306-308
1/15/2025HouseIntroduced 01/08/2025 and referred to Executive Departments and Administration HJ 2 P. 11
1/7/2025House
Bill Text
Enrolled
4/29/2025
Introduced
1/7/2025
CHAPTERED FINAL VERSION
Version adopted by both bodies
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