New Hampshire CPA Exam and License Requirements

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New Hampshire CPA Exam

New Hampshire CPA (Certified Public Accountant) License is a globally-recognized accounting certification for qualified professionals. The state's vibrant economy provides high-paying jobs, low taxes, and good quality of life for working professionals. By satisfying the stipulated exam and other license requirements, New Hampshire CPA candidates can set themselves up for a fulfilling life and a rewarding career in the state.

New Hampshire Board of Accountancy (NHBA) is the statutory authority that bestows the CPA license and governs the profession in the state. Its goal is to ensure licensed professionals measure up to the high standards set by the state for the practice of the CPA profession.

The U.S. jurisdiction pursues a one-tier licensing system. It means that no CPA certificate is granted upon successful exam completion. Instead, NHBA directly issues the license after the mandatory preconditions are met. The state also participates in the administration of the CPA Exam at international Prometric test centers.

The Granite State has a dynamic economy resulting from a judicious mix of a well-educated workforce and a strong economic base. Moreover, the state has a diverse mix of industries making it less susceptible to economic downturns following a single industry failure.

Thus, the state provides CPAs with a wide range of options to kick-start their professional journey and ensure steady career growth. So, to embark on this journey as a New Hampshire candidate, first understand the state-specific CPA exam and license requirements.

Particulars	Details
Licensing Agency	New Hampshire Board of Accountancy (NHBA)
Licensing Pattern	1-tier
Minimum Age	None
Residency	Not required
U.S. Citizenship	Not required
Social Security Number	Required
Education Requirement	For Examination	120 semester hours with a bachelor’s degree
For License	150 semester hours with a bachelor’s degree
Examination Requirement	Pass all exam sections within 18 months with at least 75 points in each
Experience Requirement	1 year
Ethics Requirement	None

Contents

New Hampshire CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

New Hampshire CPA License Requirements

Education Requirements
Exam Requirements
Experience Requirements

Continuing Professional Education (CPE)

New Hampshire Exam Information & Resources

New Hampshire CPA Exam Requirements

The Uniform CPA Examination is a four-part computer-assisted licensure test. Each four-hour-long section analyses your accounting proficiency and competency in detail.

The American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric regulate the exam process.

Candidates must gain all passing scores within 18 months from when they sat for the first qualified exam section. Ensure to pass each section with at least 75 points on a scale of 0-99.

Particulars	Details
CPA Exam sections	Auditing & Attestation (AUD)
Business Environment & Concepts (BEC)
Financial Accounting & Reporting (FAR)
Regulation (REG)
Regulatory Body	AICPA
NASBA
Prometric
Duration	4-hour long
Testlets (per section)	5
Exam Format	Online
Passing Score	75 points on a scale of 0-99 (per section)
Exam Timeline	18 months from the testing date of the first cleared section
Question Types	Multiple-Choice Questions
Task-Based Simulations
Written Communication Tasks

Eligibility Requirements

New Hampshire exam applicants must:

Hold at least a baccalaureate degree from a recognized, accredited institution
Earn 120 semester hours with:
- Minimum 30 semester hours in accounting subjects like financial accounting, management accounting, auditing, and taxation
- Minimum 24 semester hours in business subjects except accounting

New Hampshire CPA Exam Education Requirements

The candidates can use the NASBA Advisory Evaluation service to figure out any academic deficiencies in their education. After meeting all requirements, submit the exam application to CPA Examination Services (CPAES). For details of the complete process, kindly visit the NASBA portal.

Fees

Let’s view the fee structure for New Hampshire applicants.

Particulars	Examination Fees	First-time Applicant Fees	Re-exam Applicant Fees
Application Fee	-	$245	-
Registration Fee	-	-	$160
Exam sections	-	-	-
AUD	$238.15	-	-
BEC	$238.15	-	-
FAR	$238.15	-	-
REG	$238.15	$952.6	$952.6
Total Fees	$952.6	$1,197.6	$1,112.6

New Hampshire does not have any clause to request a Notice-to-Schedule (NTS) extension or back out from the CPA exam. Only applicants in extraordinary situations may request a limited exam fee rebate or an NTS extension.

Both examination and application fees are non-refundable. Therefore, candidates must only sign up for the exam sections that are feasible to take within the next six months. After that, the NTS will be perceived as invalid, resulting in exam fees forfeiture.

Required Documents

CPAES requires the submission of the below-mentioned documents.

Documents	Submission
Official school transcripts (may be submitted electronically)	Institution
International Evaluation Summary with International transcripts	Applicant or NASBA International Evaluation Services (NIES)
Testing Accommodations Request Form	Applicant

Please note that CPAES does not acknowledge photocopied documents and regards them as unofficial.

New Hampshire CPA License Requirements

Check out the following pre-requisites to acquire the New Hampshire CPA License:

Social Security Number – Required
Education – 150 semester hours
Examination – At least 75 points in all 4 CPA Exam sections
Experience – 1 year

Apply for the license through NASBA’s Licensing Service. Here are the licensing fees:

Initial License - $150
Transfer of Grades - $150
Reciprocal License - $150

Further details are specified on the official website.

Education Requirements

Here is the list of education requirements:

At least a baccalaureate degree from a regionally or nationally authorized U.S. institution with 120 semester hours
A total of 150 semester hours with:
- 30 semester hours in accounting subjects such as financial accounting, management accounting, taxation, and auditing
- 24 semester hours in business subjects

Note that you require only 120 semester hours to attempt the CPA Exam. At the same time, additional 30 semester hours are a prerequisite for CPA licensure.

Candidates with international education must get their credentials evaluated through NIES.

Exam Requirements

You must pass the Uniform CPA Examination or International Qualifications Exam (IQEX). This guide has detailed information on the CPA Exam. To know more, please check the New Hampshire Exam Requirements section.

Experience Requirements

New Hampshire CPA licensure applicants must complete one year of full-time or part-time work experience. In addition, they must gain the required employment in industry, public accounting, and/or government.

Let’s view all the details here.

Particulars	Details
Required Work Experience	1 year
Employment Type	Full-time	Minimum 1500 hours annually in audit and/or accounting skills
Part-time	2080 hours annually with 1500 hours per year in audit and/or accounting skills
Experience gained within 6 years immediately before the application is received	Acceptable for 2-year requirement
Experience gained within 5 years immediately before the application is received	Acceptable for 1-year requirement
Qualifying Areas	Industry
Public accounting
Government
Experience Verification	CPA from the U.S.
Any foreign credential issued in a foreign nation in compliance with RSA 309-B:7, X, as regulated by NASBA and the state board
Experience gained outside of the U.S.	Experience verification through NASBA Experience Verification Service

Continuing Professional Education (CPE)

In New Hampshire, CPAs must gain 120 CPE credit hours every three years to renew their license. Note that the CPE credits earned through programs recommended by the National Registry Sponsors are acceptable.

Here lie all the details.

Particulars	Details
License Renewal Date	June 30 (Triennially)
Based on the first letter of the last name
CPE Reporting Period	July 1-June 30 (Triennially)
Renewal Fee	$275
Required CPE hours	120 hours (minimum 20 hours annually)
Ethics Requirement	4 hours
Credit Limitations	Instruction	Maximum 50% of total hours
Published Materials	Maximum 50% of total hours
Credit Calculation	Instruction	Credit = Presentation + Preparation (Preparation is equal to 2 times presentation)
Partial Credit	Acceptable after the first hour
University/College	Credit Courses	1 semester hour = 15 CPE hours
Non-credit Courses	1 classroom hour = 1 qualifying hour
Other State Policies	CPE Credits Carryover	Maximum 60 hours allowed
Must not be used to meet the yearly minimum or ethics requirements

New Hampshire has a diversified industry with numerous employment opportunities in the manufacturing, information technology, business, and healthcare sectors. Needlessly, all these sectors demand the services of licensed accountants.

The state is also well-known for its relatively low poverty rates, as it provides countless economic benefits. Thus, it is an amazing place for CPAs to showcase their accounting prowess. So, gear up to qualify for the challenging CPA Exam and fulfill other license requirements to enter the New Hampshire labor force as a newly minted CPA.

Most importantly, keep renewing the license every three years to sustain its validity! Learn more about CPEs for CPA.