New Hampshire Administrative Code

(a) Public comment hearings shall be open to the public, and members of the public shall be entitled to testify, subject to the provisions of this part. (b) Public comment hearings shall be open to print and electronic media, subject to the following limitations by the committee …

(a) Public comment hearings shall be presided over by the committee chair or a committee member knowledgeable in the subject area of the proposed rules who has been designated by the committee to preside over the hearing. (b) The person presiding over the hearing shall:(1) Call t…

(a) People who wish to speak about the rules which are the subject matter of the hearing shall be asked to write on the speaker's list their full names and addresses and, if they represent other persons, the identity of the persons represented. (b) People who wish to speak shall …

The committee chair or the person designated by the committee to preside over the hearing shall: (a) Refuse to recognize for speaking or revoke the recognition of any person who: (1) Speaks or acts in an abusive or disruptive manner; or (2) Refuses to keep comments relevant to th…

(a) Any person may request a declaratory ruling by the committee if that person is directly affected by RSA 275-C:10-C:18 or by any administrative rule of the committee. (b) A request for a declaratory ruling shall be in a writing containing: (1) The name and address of the indiv…

(a) A request for a declaratory ruling shall be accompanied by:(1) A statement citing the statutory law, regulatory law and orders believed to support the ruling being requested; (2) A statement of the facts believed to support the ruling being requested; and (3) Supplementary ma…

(a) Within 30 days of receiving a request for a declaratory ruling the committee shall advise the person requesting it if the ruling will be delayed by the need for additional information or the complexity of the issues presented. (b) If additional information should be needed, t…

(a) When facts sufficient to support a declaratory ruling have been established, the committee shall issue a written declaratory ruling which applies all relevant law to the established facts. (b) When the established facts show that the committee lacks subject matter or personal…

A declaratory ruling shall apply only to the committee and to the person requesting it and shall be confined to the facts presented pursuant to Abfd 216.02 ( a)(2)-(a)(3) and in response to a request of the committee made pursuant to Abfd 216.03 ( b). Notes N.H. Admin. Code § Abf…

(a) Any person who has a dispute with the committee shall have the opportunity to attempt to reach a resolution of the dispute by agreement so long as a hearing of the dispute has not yet commenced in accordance with Abfd 208.01. (b) An agreement resolving some or all of the issu…

(a) After commencement of a hearing in accordance with Abfd 208.01, any person who has a dispute with the committee shall have the opportunity to attempt to reach a resolution of the dispute by formal settlement. (b) A formal settlement resolving some or all of the issues compris…

The process for alternative dispute resolution shall be: (a) Conversation between the chair of the committee and either the person who differs with the committee or that person's representative; or (b) Any other process mutually satisfactory to the disputants. Notes N.H. Admin. C…

Any interested person may, within 30 days of the final adoption of a rule, request a written explanation of that rule by making a written request to the committee including: (a) The name and address of the person making the request; or (b) If the request is that of an organizatio…

The committee shall, within 90 days of receiving a request in accordance with Abfd 217.01, provide a written response which: (a) Concisely states the meaning of the rule adopted; (b) Concisely states the principal reasons for and against the adoption of the rule in its final form…

The purpose of this chapter is to ensure, through the elimination of architectural barriers, that publicly funded public buildings and facilities are accessible to, and functional for, persons with disabilities. Notes N.H. Admin. Code § Abfd 301.01 (See Revision Note at chapter h…

Pursuant to RSA 275-C:10, II, this chapter shall apply to buildings, facilities, and their appurtenant grounds and curbs: (a) Which are used or to be used by the public; and (b) The cost of the construction, rehabilitation, or substantial remodeling of which is to be paid for, in…

"Access aisle" means a space: (a) Designated for maneuvering a wheelchair or other mobility device when entering or exiting a vehicle; and (b) Immediately adjacent to a properly designated parking space for persons with a walking disability. Notes N.H. Admin. Code § Abfd 302.01 (…

"2010 ADA Standards for Accessible Design" means the standards which the Department of Justice published in the Federal Register on September 15, 2010. These standards set minimum requirements, both scoping and technical, for newly designed and constructed or altered facilities t…

(a) The construction, rehabilitation, or substantial remodeling of buildings and facilities, as defined in RSA 275-C:10, II, shall comply with the provisions set forth in the 2010 ADA Standards for Accessible Design as clarified or modified by Abfd 303.02. (b) Unless specified ot…

(a) Clarifications of, and modifications to 2010 ADA Standards for Accessible Design as set forth in (b)(1), (b)(2), and (b)(3) below shall apply to political subdivisions of the state only if they are fully funded by the state or the legislative bodies of the political subdivisi…

(a) The rules of this title implement the statutory responsibilities of the New Hampshire board of accountancy created by RSA 309-B:2. (b) These provisions regulate to but are not limited to the licensing of certified public accountants and public accountants and the practice of …

"Attest" means "attest" as defined in RSA 309-B:3 I, namely, "providing the following services: (a) Any audit or other engagement to be performed in accordance with the "American Institute of Certified Public Accountants' Statements on Auditing Standards" (SAS); (b) Any review of…

"Board" means "board" as defined in RSA 309-B:3 II, namely, "the New Hampshire board of accountancy established under RSA 309-B:4." Notes N.H. Admin. Code § Ac 102.02 #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92…

"Chartered accountant" means a person holding an accounting license issued in Australia, Canada, or Ireland that is at a level equivalent to a CPA in the United States. Notes N.H. Admin. Code § Ac 102.03 #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXP…

"Client" means a person, persons or entity which retains a practicing accountant or the firm of a practicing accountant, which firm is engaged in the practice of public accountancy, for the performance of professional accounting services. Notes N.H. Admin. Code § Ac 102.04 #1663,…

"Code of professional conduct" means the "Code of Professional Conduct" of the American Institute of Certified Public Accountants (AICPA), June 1, 2010 edition, including the interpretations. Notes N.H. Admin. Code § Ac 102.05 #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98…

"Code of Professional Conduct" means the "Code of Professional Conduct" of the American Institute of Certified Public Accountants (AICPA), December 15, 2014 edition, including the interpretations. Notes N.H. Admin. Code § Ac 102.06 #6901, eff 12- 4 - 98; ss by #8810, INTERIM, eff…

"Contadores Publicos Certificado" means a person holding a current accounting license issued in Mexico that is at a level equivalent to a CPA in the United States. Notes N.H. Admin. Code § Ac 102.07 #6901, eff 12- 4 - 98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #…

"CPA firm" means "CPA firm" as defined by RSA 309-B:3, IV, namely, "a sole proprietorship, a corporation, a partnership including a limited liability partnership, a limited liability company including a professional limited liability company, or any other legally authorized assoc…

"Financial Statement" means a document and related footnotes that purports to represent actual or prospective financial positions at a particular time, or results of operations, cash flow, or changes in financial position for a period of time, in conformity with generally accepte…

"Firm" means any business entity, however configured or organized, engaged in the practice of public accountancy. The term includes individuals and shareholders in any legally authorized entity engaged in the practice of public accountancy. Notes N.H. Admin. Code § Ac 102.10 #100…

"License" means "license" as defined by RSA 309-B:3, VIII, namely, "certificate issued under RSA 309-B:5, a permit issued under RSA 309-B:8 or a registration under RSA 309-B:9; or in each case, a certificate or permit issued under corresponding provisions of prior law." Notes N.H…

"Licensee" means "licensee" as defined by RSA 309-B:3, IX, namely, "the holder of a license as defined in RSA 309-B:3, VIII" and includes each CPA and PA. Notes N.H. Admin. Code § Ac 102.12 #10053 (eff 1-1-12) (from Ac 101.12 ) Renumbered by Number 28, Filed July 11, 2024, Propos…

"Permit" means "permit" as defined in RSA 309-B:3, XIII, namely, "a permit to practice as a CPA firm issued under RSA 309-B:8 or corresponding provisions of prior law, or under corresponding provisions of the laws of other states." Notes N.H. Admin. Code § Ac 102.13 #10053 (eff 1…

"Public Accountancy" means the provision of any service, the undertaking of any function, or the exercise of any privilege for which a certificate, registration, or permit is required pursuant to RSA 309-B. Notes N.H. Admin. Code § Ac 102.14 #10053 (eff 1-1-12) (from Ac 101.14 ) …

"Public Accountant (PA)" means a licensee whose registration has been issued pursuant to RSA 309-B:9. Notes N.H. Admin. Code § Ac 102.15 #10053 (eff 1-1-12) (from Ac 101.15 ) Renumbered by Number 28, Filed July 11, 2024, Proposed by #13995, (formerly Ac 102.14).

"Public Accounting Experience" means the performance of one or more kinds of services regulated under RSA 309-B and these rules and performed under the supervision of a CPA, Chartered Accountant, Contadores Publicos Certificado, PA or in an entity that holds itself out to the pub…

"Public Accounting Firm (PA Firm)" means a business entity in which at least a simple majority of the ownership of the firm, in terms of financial interests and voting rights, holds a registration issued under RSA 309-B:9, and is organized as: (a) A sole proprietor; (b) A corpora…

"Semester Hour" means the number of hours which a class meets during a single semester, expressed on a per-credit basis, as calculated by the institution offering the course. Notes N.H. Admin. Code § Ac 102.18 Renumbered by Number 28, Filed July 11, 2024, Proposed by #13995, (for…

Pursuant to RSA 309-B:4, I(a) the board is composed of a total of 7 members who are residents of New Hampshire and have been appointed by the governor with the approval of the council. The membership includes 5 current CPAs, and 2 public members, all of whom meet the requirements…

Every year, the board shall elect or appoint a chairperson, vice-chairperson, and secretary at the first meeting of the board in a calendar year. Notes N.H. Admin. Code § Ac 103.02 #6901, eff 12- 4 - 98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9032, eff 11-21-07…

Board meetings are held at the place specified in the notice for the particular meeting. Notes N.H. Admin. Code § Ac 103.03 #6901, eff 12- 4 - 98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9032, eff 11-21-07; ss by #10053, eff 1-1-12 (from Ac 102.04)

The board chairperson presides at board meetings. In the absence of the chairperson, the board vice-chairpersonpresides at meetings. In the absence of both the chairperson and the vice-chairperson, the members present select, by consensus, any other member to act as chairperson f…

The duties of the board include: (a) Adopting rules relative to: (1) Peer reviews; (2) Disciplinary matters; (3) Qualifications of applicants; (4) Ethical and professional standards; (5) Presiding over hearings; and (6) Any other matters necessary for the proper administration of…

(a) The board's office is located at the office of professional licensure and certification (OPLC), 7 Eagle Square, Concord, N.H. and shall be open to the public weekdays, excluding holidays, from 8:00 a.m. to 4:00 p.m. (b) Correspondence shall be addressed to the board of accoun…

In accordance with RSA 91-A, any person may examine all public, non-exempt governmental records in the possession of the board, at the offices of the board, between 8:00 a.m. and 4:00 p.m., Monday through Friday. Notes N.H. Admin. Code § Ac 104.01 #10053, eff 1-1-12 (from Ac 103.…

Any licensee may examine all records of the board with respect to him or herself, except as exempted by law, at the office of the board, between the hours of 8:00 a.m. and 4 p.m. Monday through Friday. Notes N.H. Admin. Code § Ac 104.02 #10053, eff 1-1-12 (from Ac 103.02)