New 150-rule requirement is now in place (effective July 1, 2014).
New Hampshire CPA Requirements
1. Education Requirements to Sit for the Exam
- Bachelor degree or above
- 120 semester units from an accredited university or educational institution
- Course requirement:
- Accounting: 12 semester units
- Non-accounting Business: 12 semester units
Special note to international / overseas students:
- If you gain your degree outside the US, you will have to send your transcript to a foreign credential evaluation agency for evaluation.
- NH State Board accepts evaluations from 7 agencies. Please go to NASBA’s website on NH for details (link below)
- While not mandatory, you may choose to request a pre-evaluation from NASBA here.
Special Note To Indian BCOM + CA Candidates:
New Hampshire no longer accepts CA coursework as part of the educational requirements. Here is a direct quote from NASBA’s New Hampshire page:
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.”
2. Additional New Hampshire CPA Requirements for Licensing
After July 1, 2014, you are required to obtain 150 credit hours to get the CPA license, including:
- 30 credit hours of accounting (include financial accounting auditing, taxation, and management accounting)
- 24 credit hours of business (include business law, business information systems, finance, professional ethics, business organizations, and economics)
- Public and non-public accounting experience is now accepted.
- Number of years required:
- 2 years with a bachelor’s degree
- 1 year with masters degree in business administration, accounting, finance or taxation
- Part-time work is fine but applicant must accumulate 2,080 hours each year with 1,500 hours in accounting & audit skills (so essentially it is very much like full time)
- The work experience has to be supervised and verified by a CPA or equivalent (i.e. CPA in Australia, or CA in Australia, Canada, Ireland and Mexico
- Only experience gained within six years immediately preceding the date application is received is acceptable for two year requirement and five years for one year requirement.
- Passing of the CPA Ethics Exam by AICPA NOT required.
- Social security number is NOT required for non-US license applicants.
3. New Hampshire CPA Requirements on Residency & Age
- US citizenship not required
- New Hampshire residency not required
- Minimum age: 21
- First-timers: $723 (CPA exam fees) + $220 (initial application fee)
5. Continuing Education
CPE is required for license holders. Click here for New Hampshire CPA CPE requirements.
6. Other Useful Information
New Hampshire Board of Accountancy
78 Regional Dr. Bdg 2
Concord, NH 03301
- Email: email@example.com, firstname.lastname@example.org
- Phone: 603-271-3286
- Fax: 603-271-8702
What if the New Hampshire CPA Requirements Don’t Work for Me?
I wrote a step-by-step guide on how to get qualified for the CPA exam for international candidates. Chapter 3 has 26 pages dedicated to tips on how you can sieve through the maze of rules in different jurisdiction in order to find a workable path, together with study tips and test taking strategies that you’ll need afterwards.
The book is published by Wiley and is now available in major bookstores, including Amazon.com.
Free Mini e-Course
You can also sign up to my free e-course to learn about the CPA exam process here:
* 1 semester = 1.5 quarters. Photographs courtesy of meantux