For Candidates in New Hampshire that have not Taken the Uniform CPA Exam
New Hampshire’s seven-member State Board of Accountancy (BOA), headquartered in Concord, is responsible for ensuring the reliability, integrity and professionalism of CPA license holders in the state. This is accomplished through a thorough vetting process that involves examination and supervised experience.
The Uniform CPA Exam is divided into four separate sections. Candidates may opt to sit for one, two, three or all four of the sections at one time. However, the New Hampshire BOA recommends that applicants avoid applying for more sections than can be completed within six months time. All four sections must be passed within 18 months of the date the first section was passed.
Education requirements
New Hampshire’s exam applicants DO NOT need to satisfy the 150 semester hour requirement to be able to take the Uniform CPA Exam.
The BOA changed some requirements effective July 1, 2014. Persons that applied for the exam prior to July 1 remain eligible under the earlier regulations until they complete all four sections. The new rules only apply to those whose applications were received after June 30, 2014.
Requirements prior to July 1, 2014:
- Baccalaureate or master’s degree from an accredited college/university (No three-year baccalaureate degrees are accepted unless applicants also have a master’s)
- Total of 120 semester hours credit
- 24 semester requirements in business courses, 12 of which must be in accounting
Requirements after July 1, 2014
- Baccalaureate or master’s degree from an accredited college/university
- Total of 120 semester hours credit
- 30 semester hours in accounting courses to include
- Financial Accounting
- Auditing
- Taxation
- Management Accounting
- 24 hours business courses to include:
- Business Law
- Business Information Systems
- Business Organization
- Economics
- Finance
- Professional Ethics
All 120 hours must be completed before taking the exam. Professional training or Chartered Accountant Program hours are not accepted.
General Requirements
There are no age, citizenship or residency requirements in New Hampshire.
Fee Requirements
New Hampshire requires an application fee to take the Uniform CPA Exam as well as a separate fee for each section:
- Application fee – $220.00
- Auditing and Attestation (AUD) – $192.03
- Business Environment & Concepts (BEC) -; $172.51
- Finance Accounting & Reporting (FAR) – $192.03
- Regulation (REG) – $172.51
In addition, there is a registration fee for sitting for the exams depending on how many sections are being taken at once:
- All four sections – $185.00
- Three sections – $170.00
- Two sections – $155.00
- One section – $140.00
The Uniform CPA computerized exam is administered at Prometric testing centers located in Concord and Portsmouth.
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