New Hampshire Administrative Code

(a) Any person may request orally, in writing, or electronically that the board provide that person with a complete list of CPAs, PAs, or firms. (b) The board shall grant the request under (a) if the requestor pays the actual cost of copying and mailing the document. (c) The fee …

Regular meetings shall be held at least 6 times per year, provided that there is board business to be conducted. Special meetings shall be called by order of the chairperson or secretary. Each member of the board shall be provided notice of each meeting and such notice shall cont…

A quorum of the board consists of a majority of the board members then in office, pursuant to RSA 309-B:4, II(b). A vote of the majority of those voting, is necessary for board action on anything requiring a vote of the board. Notes N.H. Admin. Code § Ac 105.02 #10053, eff 1-1-12…

(a) When necessary to conduct the board's business in a timely and efficient manner, the board shall instruct its staff or a committee of the board to prepare a draft document, subject to subsequent review and approval by the board. Such instructions shall be known as tentative d…

(a) A committee shall consist of one or more of board members who have been directed by the board to investigate and make recommendations on matters which could be handled by the full board. (b) When expressly authorized by the board, the authority of a committee shall include: (…

The Plc 200 rules shall govern the board of accountancy with regard to all procedures for: (a) Adjudicatory proceedings; (b) Rulemaking submissions, considerations, and disposition of rulemaking petitions; (c) Public comment hearings; (d) Declaratory rulings; (e) All statements o…

(a) The board shall initiate a waiver of a substantive rule upon its own motion by providing affected parties with notice and opportunity to be heard, and issuing an order which finds that waiver would be necessary to advance the purpose of the rules of the board. (b) Individuals…

The purpose of this part is to describe the process by which an applicant applies to the board either for a certificate to practice as a CPA in the state of New Hampshire or for the registration of a firm to engage in an accounting business in New Hampshire. Notes N.H. Admin. Cod…

Each person seeking a New Hampshire certificate to practice as a CPA shall: (a) Meet the education requirements set forth in RSA 309-B:5, III, and in Ac 302.02 prior to sitting for the applicable CPA exam; (b) Meet the experience requirements set forth RSA 309-B:5, IX or X, or a …

All forms and other documents submitted to NASBA on behalf of the board pursuant to Ac 300 shall: (a) Be written in English unless the original document is in another language, in which case a copy of the document in its original language shall be accompanied by a translation tha…

Each applicant for an initial certification as a CPA shall provide the following on or with Application For Initial Certification Form: (a) The applicant's personal information, which shall include his or her: (1) Full legal name as it appears on the applicant's passport, if not …

Each applicant for certification as a CPA through reciprocity shall provide the following on or with the Application For Reciprocity Form: (a) The applicant's personal information, which shall include his or her: (1) Full legal name as it appears on the applicant's passport, if n…

Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide each character reference on a separate Character Reference Form that: (a) Includes the following information supplied by the applicant:(1) The applicant's name, residenti…

(a) Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide verification of public accounting experience, using a separate Public Accounting Experience Verification Form for each employer, that: (1) Includes the applicant's na…

(a) Each applicant for initial certification as a CPA or certification as a CPA through reciprocity who has governmental accounting experience shall verify such experience by providing a separate Governmental Accounting Experience Verification Form for each governmental employer …

(a) If the applicant is required to submit an Authorization for Interstate Exchange of Information Form, the applicant shall provide the following on or with the form: (1) The applicant's current name and any other names by which the applicant was known, if applicable; (2) The ap…

Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire or a foreign CPA firm that provides attest services pursuant to RSA 309-B:3, I and compilation services pursuant to RSA 309-B:3, III-a for a client having its home office in New Hampshire shall: (a) Demonst…

Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire or a foreign CPA firm that provides attest services pursuant to RSA 309-B:3, I and compilation services pursuant to RSA 309-B:3, III-ashall provide the following on or with the form: (a) The complete name o…

(a) Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire shall submit an affidavit regarding peer review that complies with this section. (b) The applicant shall supply the following on the affidavit provided by the board: (1) If the CPA firm does not issue t…

(a) All fees shall be non-refundable. (b) Fees for initial issuances shall be as follows:(1) The fee for the CPA certificate issued pursuant to RSA 309-B:5, I or RSA 309-B:7, shall be $75.00; (2) The fee for the examination as a certified public accountant shall be $75.00; and (3…

(a) The board shall issue each initial licensee whose last name begins with the letters A to F, inclusive, a license that will require renewal at 3 year intervals commencing in 2005. (b) The board shall issue each initial licensee whose last name begins with the letters G to M, i…

(a) The board shall issue each initial licensee whose last name begins with the letters A to F, inclusive, a license that will require renewal at 3 year intervals commencing in 2005. (b) The board shall issue each initial licensee whose last name begins with the letters G to M, i…

To be granted initial certification, CPA applicants shall meet or exceed the minimum qualifications relative to: (a) Education as set forth in RSA 309-B:5, III, and Ac 302.02; (b) Experience as set forth in RSA 309-B:5, IX or X, and Ac 302.04; (c) Examination as set forth in RSA …

(a) Each applicant submitting an application for certification as a CPA shall submit documents demonstrating compliance with the following education requirements in effect in New Hampshire at the time the applicant successfully completed the exam as follows: (1) For applicants wh…

Pursuant to RSA 309-B:5, III (c) on or after July 1, 2014 applicants for the CPA examination required pursuant to RSA 310-B:5 and Ac 303 shall have 120 semester hours of college education including a baccalaureate degree conferred by a college or university accredited pursuant to…

(a) "Accounting or auditing skills" means the provision, under the direction of a licensed CPA, or CA from Australia, CA, CPC or other equivalent foreign designation holder currently licensed in another jurisdiction, of: (1) One or more of the following public accounting services…

(a) "Dishonest act," means any course of conduct involving intentional deception by the applicant, whether in the course of employment or as private conduct, and includes violation of any professional code of ethics or conduct to which the applicant is required to adhere provided…

The board shall require any person making any application under Ac 301.02 to appear personally before the board or a designated member of the board to provide clarification or additional information concerning the applicant's application and qualifications, if the information in …

(a) A CPA firm shall be granted a permit to practice as a CPA firm in New Hampshire if the applicant CPA firm meets the requirements of this section. (b) The applicant CPA firm shall file with the board a CPA Firm Application Form as described in Ac 301.11 and any supporting data…

(a) The provisions of Ac 303.02 through Ac 303.04 shall apply only to: (1) Applicants for examination as a CPA who do not hold licensure as a CPA, CA, CPC or other equivalent foreign designation holder in Canada, Ireland, Australia, New Zealand, Certified Public Accountant in Hon…

(a) Every applicant for examination as a CPA, whether for initial certification or through reciprocity, shall take and pass, with a grade of 75 or above, each section of the Uniform Certified Public Accountant Examination and Advisory Grading Service (examination) of the American…

The examination shall test each applicant examinee's knowledge in the following subjects: (a) Auditing and attestation, which shall cover knowledge and skills related to:(1) Planning the engagement; (2) Internal controls; (3) Obtaining and documenting information; (4) Reviewing e…

(a) If, after notice and opportunity for a hearing, pursuant to Ac 200, the board determines that a candidate cheated during the examination, he or she shall be prohibited from sitting for the examination for a period of 5 years. (b) Conduct considered by the board to be cheating…

(a) Pursuant to RSA 309-B:7, X(c)(3), every applicant for certification as a CPA who hold licensure as a CPA, CA, CPC or other equivalent foreign designation holder in Canada, Ireland, Australia, New Zealand, Hong Kongor other foreign country shall take and pass, with a grade of …

The IQEX shall test each applicant examinee's knowledge in the following subjects: (a) Ethics and professional and legal responsibilities; (b) Business law; (c) Federal tax procedures and accounting issues; (d) Federal taxation of property transactions; (e) Federal taxation of in…

(a) If, after notice and opportunity for a hearing, pursuant to Ac 200, the board determines that a candidate cheated during the examination, he or she shall be prohibited from sitting for the examination for a period of 5 years. (b) Conduct considered cheating by the board shall…

To be granted certification through reciprocity, applicants shall hold a current license in good standing from another state, territory or other jurisdiction within the United States and meets or exceeds the minimum qualifications relative to: (a) Education as set forth in RSA 30…

Any applicant for certification in New Hampshire based on reciprocity who does not meet the experience provisions of Ac 301.07 shall nonetheless qualify for certification if any of the following are true: (a) The applicant meets all current requirements of New Hampshire for the i…

(a) Each applicant submitting an application for certification as a CPA through reciprocity shall submit documents demonstrating compliance with the following education requirements in effect in New Hampshire at the time the applicant successfully completed the exam as follows: (…

(a) "Accounting or auditing skills" means the provision, under the direction of a CPA, or CA from Australia, CA, CPC or other equivalent foreign designation holder currently licensed in another jurisdiction, of: (1) One or more of the following public accounting services, as spec…

(a) A person who holds a foreign professional license equivalent to a CPA certificate may apply for certification in New Hampshire as a CPA through reciprocity. (b) To qualify for reciprocity, the foreign-credentialed applicant shall: (1) Have a current credential in good standin…

(a) "Dishonest act," means any course of conduct involving intentional deception by the applicant, whether in the course of employment or as private conduct, and includes violation of any professional code of ethics or conduct to which the applicant is required to adhere, provide…

The board shall require any person making any application under Ac 304.01 or Ac 304.05 to appear personally before the board or a designated member of the board to provide clarification or additional information concerning the applicant's application and qualifications, if the in…

An applicant for a certificate to practice as a CPA in New Hampshire, who has met satisfactorily all the requirements for licensure of RSA 309-B and who has paid all of the fees, shall be issued a license by the board. The licensee shall be issued a license authorizing the practi…

Triennially, the board shall issue a pocket card upon receipt of the triennial renewal form and fee. The card shall certify that the CPA/PA holds a license in good standing and is authorized to practice accounting to the date of expiration as shown on the card. Notes N.H. Admin. …

(a) For triennial renewal of a CPA certificate or for a PA registration the applicant shall submit the following: (1) A Renewal Application Form pursuant to Ac 401.04(a); (2) A completed Continuing Professional Education Activity Log; (3) Documentation of completion of continuing…

All forms and other documents submitted to the board as part of an application for renewal shall: (a) Be written in English unless the original document is in another language, in which case a copy of the document in its original language shall be accompanied by a translation tha…