New HampshireSB1652025-2026 Regular SessionSenateWALLET

SB165

Sponsored By: Kevin A. Avard (Republican)

Became Law

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Bill Overview

Analyzed Economic Effects

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

New audit rules for New Hampshire consumer co-ops

New Hampshire consumer cooperatives must follow tiered year-end audit rules. If annual business is under $1,000,000, an elected three-member committee may audit. If business is $1,000,000 to $2,000,000, qualified independent accountants must audit or review. If business is over $2,000,000, a full audit by qualified independent accountants is required. Independent accountants cannot be officers or directors. Each year, the annual meeting must get a full audit report. It must show member and nonmember business, the balance sheet, and income and expenses. The law takes effect 60 days after passage.

Sponsors & Cosponsors

Sponsor

  • Kevin A. Avard

    Republican • Senate

Cosponsors

  • Bill M. Gannon

    Republican • Senate

  • Daniel E. Innis

    Republican • Senate

  • David H. Watters

    Democratic • Senate

  • David Rochefort

    Republican • Senate

  • Howard Pearl

    Republican • Senate

  • Jim A Kofalt

    Republican • House

  • Keith R. Murphy

    Republican • Senate

  • Mark McConkey

    Republican • Senate

  • Regina Birdsell

    Republican • Senate

  • Tara Reardon

    Democratic • Senate

  • Timothy Lang

    Republican • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Signed by the Governor on 07/15/2025; Chapter 0243; Effective 09/13/2025

    7/22/2025Senate
  2. Enrolled (in recess of) 06/26/2025 HJ 18 P. 58

    6/30/2025House
  3. Enrolled Adopted, VV, (In recess 06/26/2025); SJ 18

    6/30/2025Senate
  4. Ought to Pass: MA VV 05/22/2025 HJ 15 P. 6

    5/27/2025House
  5. Committee Report: Ought to Pass 05/06/2025 (Vote 16-0; CC)

    5/7/2025House
  6. Executive Session: 05/06/2025 10:00 am LOB 305

    4/23/2025House
  7. Public Hearing: 04/15/2025 02:30 pm LOB 302-304

    4/10/2025House
  8. Vacated and Referred to Housing (Rep. Hunt): MA VV 04/10/2025 HJ 12 P. 41

    4/10/2025House
  9. Introduced (in recess of) 03/27/2025 and referred to Commerce and Consumer Affairs HJ 11 P. 112

    3/28/2025House
  10. Ought to Pass: MA, VV; OT3rdg; 03/20/2025; SJ 8

    3/20/2025Senate
  11. Committee Report: Ought to Pass, 03/20/2025; Vote 6-0; CC; SC 13

    3/12/2025Senate
  12. Hearing: 02/20/2025, Room 100, SH, 10:30 am; SC 10

    2/13/2025Senate
  13. Introduced 01/09/2025 and Referred to Commerce; SJ 3

    1/23/2025Senate

Bill Text

  • Enrolled

    6/30/2025

  • Introduced

    1/23/2025

  • CHAPTERED FINAL VERSION

  • Version adopted by both bodies

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