New Hampshire

1. Official transcript(s). Submission by you or school to CPAES.
2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
3. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Special Notice

Successful completion of the Uniform CPA Examination does not qualify you to use the CPA designation. New Hampshire is not a two-tiered state and no certificate is issued upon successful completion of the Uniform CPA Examination.

Requirements for issuance of certificate as Certified Public Accountant

In order to obtain a certificate and license to practice as a CPA for the State of New Hampshire, you must submit all necessary forms, meet the education and good character requirements and have public accounting or governmental experience pursuant to RSA 309-B: 5. The public accounting experience must be obtained pursuant to RSA 309-B: 5 IX, and the governmental must be obtained pursuant to RSA 309-B: 5 X. You may earn your experience before, during or after the exam. A complete set of statutes and administrative rules are available on the Board’s website.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

1. A conferred bachelor’s degree from a recognized university or college that is accredited;

• The Board does not accept a three-year bachelor’s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.
• The Board will accept the combination of a three-year bachelor’s degree and two-year master’s degree.

2. A minimum of 120 credit hours either within the bachelor’s degree or earned outside the bachelor’s from a recognized university or college that is accredited.
3. A minimum of 24 semester hours in business, of which 12 must be in accounting earned either within the bachelor’s degree or earned outside the bachelor’s degree from a recognized university or college that is accredited.

NOTE: All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted at the time of application. Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

New Eligibility Requirements – Effective July 1, 2014:

If you apply to take the examination after July 1, 2014, you must have each of the following:

1. A conferred bachelor’s degree from a recognized university or college that is accredited;

• The Board does not accept a three-year bachelor’s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.
• The Board will accept the combination of a three-year bachelor’s degree and two-year master’s degree.

2. A minimum of 120 credit hours either within the bachelor’s degree or earned outside the bachelor’s from a recognized university or college that is accredited.
3. A minimum of 30 semester hours in accounting which must include a course in each of the following: financial accounting, auditing, taxation and management accounting.
4. A minimum of 24 semester hours in business electives which may include but is not limited to, business law, business information systems, finance, professional ethics, business organizations, and economics.

NOTE: All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted at the time of application. Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

New Examination Requirements Transition

• If you were found eligible for the examination prior to July 1, 2014, you are permitted to continue sitting under the previous eligibility requirements until you pass the examination.
• If you previously applied for the examination but were found ineligible or your application was incomplete, you will be required to meet the new requirements when you submit a new application on or after July 1, 2014.
• If you have never applied for the examination as a candidate of New Hampshire and you apply on or after July 1, 2014, you will be required to meet the new requirements.

New Licensing Requirements Transition

If your license has not been issued by July 1, 2014, you will be required to meet the new eligibility requirements to be licensed regardless of when you first applied for the examination.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The award of the baccalaureate degree must be reflected on the transcript(s) submitted. The transcript must be from the registrar’s office with the registrar’s official seal.
• Transcripts may be submitted by you, but must be an original with the original seal.
• meet the education requirements and be able to provide an official transcript or transcripts indicating such before submitting application to sit for the examination.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your credentials evaluated by the:
  • Association of International Credential Evaluators (AICE),
  • Education Records Evaluation Service (ERES),
  • Educational Credential Evaluators (ECE),
  • Educational Perspectives,
  • Foreign Academic Credential Service (FACS),
  • Josef Silny and Associates,
  • International Education Research Foundation (IERF), or
  • NASBA International Evaluation Services
• You must obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• Completed original evaluations must be received by CPAES. The original evaluation may be submitted by you. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
• CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses.
• Commercial review courses are not acceptable.
• The Board does not accept any credit earned toward a Chartered Accountant designation, nor does it accept credentials from the Institute of Chartered Accountants.

Residency

There is not a residency requirement for the state of New Hampshire.