For Candidates in New Hampshire who have Passed the Uniform CPA Exam
Education Requirements
Requirements for persons who applied for a license prior to July 1, 2014 are exactly the same as exam requirements for those that applied for the exam prior to July 1, 2014.
For persons applying for a CPA license on or after July 1, 2014, a bachelor’s degree is required at minimum, along with 150 semester hours of college credit.
Other requirements for candidates that apply for a license after June 30, 2014 are identical to the other new education requirements for taking the exam.
Experience Requirements
Experience required prior to July 1, 2014:
- Persons who only hold a bachelor’s degree are required to have two years experience working in a public accounting facility supervised and verified by an active CPA or equivalent (Must have been completed within the prior six years)
- Applicants holding a qualified master’s degree are required to have one year of supervised experience in accounting, finance, taxation or business experience (Must have been completed within the prior five years)
- Part-time experience is acceptable as long as it totals 2,080 hours per year, with 1,500 hours dedicated to using accounting and auditing skills
Experience required as of July 1, 2014:
- One year experience in a public accounting firm or a government agency under the supervision of an active CPA.
Ethics exam requirement
There is no ethics examination requirement in New Hampshire.
Licensing fees
New Hampshire CPA licenses are renewed every three years.
The initial license application fee is $150 and each renewal costs $275.
Continuing Educational Education Requirements
All active CPAs are required to complete 120 hours of continuing professional education (CPE) every three years at a rate of 40 hours per year. Verification of CPE is turned in with each license renewal application. Accepted CPE formats include:
- Seminars
- Lectures
- Self-study courses
- Publication of accounting-relate articles or books
- Classroom courses
Acceptable subject matter topics include, but are not limited to:
- Government and Public Accounting
- Government and Public Auditing
- Economics
- Finance
- Taxes
- Regulatory Ethics
- Business Law