New Hampshire CPA requirements
Wondering how to become a CPA in New Hampshire? The first thing you’ll want to do is to check the New Hampshire CPA requirements, as the New Hampshire Board of Accountancy will ultimately license you. This page serves as a resource for New Hampshire's CPA requirements and is current as of August 2021. Always consult with New Hampshire's Board of Accountancy for the most current information.
New Hampshire CPA Exam requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain New Hampshire CPA Exam requirements, including:
- All CPA candidates in New Hampshire must provide at least three character references.
- Minimum education requirements as detailed below.
Minimum education requirement
All CPA Exam candidates in New Hampshire must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the New Hampshire CPA Exam requirements, candidates are required to complete 150 semester hours or 225 quarter hours in various subjects, including:
- 30 semester hours in accounting subjects covering:
- Financial accounting
- Management accounting
- 24 semester hours in business-related subjects
New Hampshire CPA license requirements
In order to earn a certified public accountant license in New Hampshire, applicants must meet the following requirements:
- New Hampshire CPA candidates must have a minimum of one year experience.
- Experience gained in the areas of public accounting, industry and/or government are considered acceptable.
- For full-time experience, each year must be at least 1,500 hours in accounting and/or audit skills.
- For non full-time experience, each year must be 2,080 hours with 1,500 hours in accounting and or audit skills.
New Hampshire CPA license renewals
New Hampshire CPAs must renew their licenses every three years. The cycle occurs July 1 to June 30 triennially.
New Hampshire CPA CPE requirements
Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete a minimum of 120 hours of CPE credits, including four hours of ethics. New Hampshire CPAs must complete at least 20 CPE credit hours each year.
Additional CPE requirements in New Hampshire include:
- The CPE requirement is prorated if the licensee has been certified for less than three years or has received permission from the board to enter inactive status.
- Up to 60 hours of CPE in excess of the required 120 hours may be carried over to the next succeeding triennial period only.
- Licensees seeking renewal of a license or registration issued less than three years but no more than two years prior to the renewal must show completion of at least 80 hours of CPE.
- Licensees seeking renewal of a license or registration issued less than two years but more than one year prior to the renewal must show completion of at least 40 hours of CPE.