New Hampshire Administrative Code

(a) A CPA or PA who does not intend to practice accounting but who, at a later date, might wish to re-enter practice, may apply to the board for permission to enter inactive status. Such status shall allow the applicant to continue to use the CPA or PA designation provided that t…

(a) A licensee on inactive status pursuant to Ac 401.06, or a person who otherwise no longer holds a current license issued by the board, shall not return to active practice before the board determines that the licensee has complied with all requirements of this section. (b) A li…

A licensee who is the subject of a complaint, investigation, or hearing regarding allegations of misconduct may, as part of a settlement resolving the issues of the complaint or investigation, voluntarily surrender the license by delivering it to the board and stating in writing …

The board shall undertake misconduct investigations, settlements of misconduct allegations, or disciplinary hearings, in response to any information which reasonably suggests that a licensee has engaged in professional misconduct. Notes N.H. Admin. Code § Ac 402.01 #5365, eff 3-2…

(a) Other than immediate license suspensions authorized by RSA 541-A:30, III the board shall impose disciplinary sanctions only:(1) After prior notice and an opportunity to be heard; or (2) Pursuant to a mutually agreed upon settlement or consent decree. (b) When the board receiv…

(a) "Revocation" means the permanent and complete cancellation, after notice and opportunity for hearing, of any authority, or privileges that were granted to a CPA, PA, or firm through the issuance of a certificate, registration, or permit pursuant to RSA 309-B. (b) The sanction…

(a) "Suspension" means the temporary withdrawal, after notice and opportunity for hearing, of any authority, or privileges that were granted to a CPA, PA, or firm through the issuance of a certificate, registration, or permit pursuant to RSA 309-B. (b) The sanction of suspension …

(a) "Primary sanction" means a form of discipline, imposed only after notice and opportunity for hearing, for situations in which the public can be protected from the noncompliance with ethical and other regulatory or statutory requirements by a CPA, PA, or firm without resorting…

(a) Adjudicative procedures seeking the assessment of an administrative fine shall be commenced against any person subject to such fines or penalties under any provision of RSA 309-B when the board possesses evidence indicating that a violation has occurred. (b) When persons subj…

(a) Payment of a fine shall be included among the options available for settling disciplinary allegations, and shall be included among the types of disciplinary sanctions imposed after notice and hearing. (b) In cases where the board initially intends to limit disciplinary sancti…

(a) A licensee seeking renewal of a certificate or registration shall complete at least 120 hours of CPE in the 3 year period preceding renewal. This requirement shall be prorated if the licensee has been certified for less than 3 years or has received permission from the board t…

(a) An activity or program shall qualify as acceptable CPE for the renewal period in which the activity occurred or program was attended, except as provided in Ac 403.01(b) or (g), if it is a formal activity or program of learning which contributes to the growth and the professio…

All CPAs shall notify the board in writing within 30 business days after they sever connection with any firm for any reason, either personal, professional, or disciplinary. Failure to provide a written notification of change of address shall not be exculpatory grounds for failing…

(a) If a CPA is using a third-party provider to assist the CPA in providing any professional services to a client, the CPA shall provide a written disclosure of such outsourcing to the client. Such written disclosure shall comply with (b) below. (b) A disclosure required pursuant…

(a) A CPA shall return client records in his or her possession to the client upon request by the client or the client's designated agent for their return. The records shall be returned immediately upon demand unless a delay is necessary in order to retrieve a closed file or to ex…

Notes N.H. Admin. Code § Ac 404.04 #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; rpld by #10054, eff 1-1-12 Reserved by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expire…

(a) "Agreed-upon procedure" means a professional service whereby a CPA is engaged to issue a report of findings based on specific procedures performed on financial information prepared by or on behalf of the client, and for which attestation by the CPA is required pursuant to the…

(a) Each firm that provides any of the following services to the public shall participate in a peer review program: (1) Audits, whether financial, performance, or both; (2) Reviews of financial statements; (3) Compilations of financial statements; and (4) Agreed-upon procedures. …

(a) A reviewer shall be independent with respect to the reviewed firm and comply with "Section 1000 Standards for Performing and Reporting on Peer Reviews," as found in the AICPA "Peer Review Program Manual," January 8, 2014 edition. (b) Information concerning the participating f…

(a) The ethical standards that follow shall apply to all professional services performed by a licensee in the practice of publi 500c accounting except that a licensee who is practicing outside the United States shall not be subject to discipline for departing from any of the rule…

A licensee shall be held responsible for noncompliance with the rules by all persons associated with their practice of public accounting who are either under the licensee's supervision or are the licensee's partners or shareholders in the practice, if the licensee knew or should …

A licensee shall not permit others to carry out on their behalf, either with or without compensation, acts which, if carried out by the licensee, would place the licensee in violation of the rules. Notes N.H. Admin. Code § Ac 501.03 #6905, eff 12-4-98, EXPIRED: 12-4-06 New. #8810…

A licensee shall not permit others to carry out on his or her behalf, either with or without compensation, acts which, if carried out by the licensee, would place the licensee in violation of the rules. Notes N.H. Admin. Code § Ac 501.04 #9051, eff 12-27-07 Amended by Volume XXXV…

(a) An accountant or a firm of which they are a partner, shareholder, or member shall not express an opinion on financial statements of an enterprise unless the accountant and the accountant's firm are independent with respect to such enterprise. (b) Instances where an accountant…

In the performance of any professional service, a licensee shall: (a) Maintain independence, objectivity, and integrity; (b) Be free of conflicts of interest; and (c) Not knowingly misrepresent facts or subordinate their judgment to others. Notes N.H. Admin. Code § Ac 503.01 #166…

(a) The board hereby adopts the principles, standards, and interpretations set forth in the December 15, 2014 and updated for all official releases through August 31, 2016, American Institute of Certified Public Accountants (AICPA) "Code of Professional Conduct" as available in A…

(a) If financial statements or financial data contain any departure from an accounting principle contained in any professional standards incorporated in Ac 504.01 and adopted by the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, or o…

(a) A licensee in public practice shall not disclose any confidential client information without the specific consent of the client. (b) The requirement in (a) above shall not: (1) Relieve a licensee of their professional obligations under Ac 504.01 and Ac 504.02; (2) Affect in a…

(a) Before using a third party service provider, the licensee shall: (1) Enter into a binding, enforceable contractual agreement with the third-party service provider to maintain the confidentiality of the information; and (2) Receive reasonable assurances from the third-party se…

(a) A licensee in public practice shall not: (1) Perform, for a contingent fee, any professional services for, or receive such a fee from, a client for whom the licensee or the licensee's firm performs: a. An audit or review of a financial statement; b. A compilation of a financi…

"Contingent fee" means a fee established for the performance of any service pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such ser…

A licensee's fees may vary depending on the complexity of services rendered. Notes N.H. Admin. Code § Ac 506.03 #6905, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07 Amended by Volume XXXV Number 01, Filed January 8, 2015…

A licensee in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct shall be prohibited. Notes N.H. Admin. Code §…

(a) A licensee in public practice shall not for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive any other form of a commission when the licensee or the license…

Any licensee who accepts a referral fee for recommending or referring any service of a licensee to any person or entity or who pays a referral fee to obtain a client shall disclose such acceptance or payment to the client. Notes N.H. Admin. Code § Ac 507.03 #1663, eff 12-17-80; s…

A licensee shall not practice public accounting under a firm name that is misleading. Names of one or more past owners may be included in the firm name of a successor organization. An owner surviving the death or withdrawal of all other owners may continue to practice under a nam…

(a) A registered investment advisor shall not be deemed an incompatible occupation with that of a certified public accountant or a public accountant (PA). (b) CPAs and PAs who are registered investment advisors may be compensated on an hourly rate, fixed rate, or as a percentage …

(a) A registered investment advisor shall not be deemed an incompatible occupation with that of a certified public accountant or a public accountant. (b) CPAs and PAs who are registered investment advisors may be compensated on an hourly rate, fixed rate, or as a percentage of as…

(a) The rules of this title implement the statutory responsibilities of the New Hampshire board of acupuncture licensing created by RSA 328-G:3. (b) The board's responsibilities include, but are not limited to:(1) The establishment of organizational rules under which the board op…

(a) "ACAOM" means the Accreditation Commission for Acupuncture and Oriental Medicine, and was formerly known as the National Accreditation Commission for Schools and Colleges of Acupuncture and Oriental Medicine (NACSCAOM). (b) "Acupuncture", as cited in RSA 328-G:2, I, means pri…

The board consists of 5 members who meet the eligibility requirements of RSA 328-G:3. Notes N.H. Admin. Code § Acp 103.01 #7080, eff 8-26-99

The board shall obtain staff assistants to perform its record keeping and other statutory functions, and to oversee the board's daily operations. The board shall designate an administrator who shall be responsible for maintaining all records of the board's activities and for rece…

(a) The board's office address and telephone numbers are as follows: Board of Acupuncture Licensing Office of Professional Licensure and Certification 7 Eagle Square Concord, NH 03301 (603) 271-9254 (b) The board's offices shall be open to the public weekdays, excluding holidays,…

Minutes shall be kept of board meetings and of official actions taken by the board. These minutes shall record the members who participate in each vote and shall separately record the position of members who choose to dissent, abstain or concur. Minutes of board actions which are…

The administrator shall be the custodian of the board's records and shall make available, upon request, those records which are subject to public inspection. Notes N.H. Admin. Code § Acp 104.02 #7080, eff 8-26-99

Persons desiring to inspect board records shall identify as specifically as possible the information being sought. If records are requested which contain both public and confidential information, the board shall delete the confidential information and provide the remaining inform…

Persons desiring copies of board records shall identify as specifically as possible the information being sought and shall agree to pay the actual copying fees charged by the Department of Health and Human Services. If records are requested which contain both public and confident…