New Hampshire CPA Requirements on Exam Qualification and Licensing

New Hampshire CPA requirementsFor New Hampshire CPA Exam requirements, the State Board requires only 120 credit hours to sit for the exam AND getting the CPA qualification.

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)

Work Experience

  • 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.

Other Requirements

  • 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

4. Fees

  • 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

7. Contact

New Hampshire Board of Accountancy
78 Regional Dr. Bdg 2
Concord, NH 03301

  • Email:,
  • Phone: 603-271-3286
  • Fax: 603-271-8702

What if the New Hampshire CPA Requirements Don’t Work for Me?

how to pass the cpa exam bookI 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

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


  1. Scrum Santos says

    I am eligible to sit for the exam in New Hampshire. Could I sit and pass the exam in New Hampshire, gain my year of experience and practice in Minnesota? Would I be eligible to get a MN license as soon as I pass the NH test? Or is there a waiting period that I would have to wait to get reciprocity?

    • Stephanie says

      Hi Scrum,
      You can certainly gain your experience in Minnesota as long as your experience can be supervised and verified by an active CPA licensee. But then you’ll need to fulfill the requirement from New Hampshire and not Minnesota, which include at least one year of public accounting.
      I am not totally sure whether New Hamphire is substantially equivalent, but it will be in a few years when it phases out the currently “easier” requirements (i.e. the 120 credit hour vs 150). But once you are in the game you will be grandfathered, no worries.

      Cheers, Stephanie

  2. Indomitable Lion says

    Hi Stephanie:

    Almost done with the Uniform examination (took REG last week, awaiting result, crossing my fingers). In the meantime, I am checking what are the next steps.

    A little background, I applied to the NH before realizing the 2 year experience requirement. I worked with E&Y (Assurance and Advisory) for 8 years before joined my current employer here in DC. Thus I legally reside and work in the US. I do not intend to practice public accounting in the US. Just looking for a certificate. ECE’s evaluation came up with a 128 hour semester.

    Is there any advice on which state to tranfer my credit to and earn the CPA certificate?

    Arizona seems to be OK, provided I meet the 150 hours. “Pursuant to A.A.C. R4-1-343(B)(1)(b), any person signing a Certificate Of Experience who is not a CPA must have the education and experience similar to that of a CPA. If the signer is not a CPA, they must attach a resume and a job description to verify they have the education and experience to oversee a potential CPA candidate”. If AZ is the only solution available, any advice on how to meet the 22 hours gap?

    Many thanks in advance.

  3. Stephanie says

    Hi Indomitable Lion,
    So I guess the issue is that you didn’t work in public accounting. In fact, there are other states that recognize non-public accounting experience, e.g. Illinois. Maybe you can give it a try?

    The states mentioned here can be a good candidate as well provided you have SSN (sounds like you have).

    Good luck!

  4. Anand says

    Hi Stephanie – I have done from Delhi university and M.Com from Annamalai university. Both were done through correspondence course. Additionally I have passed the final exam of ICWAI. I would like to know if my qualification fullfills the eligibility requirement for joining CPA and which state board should I apply. I am told correspondence course does not fullfill the 120/150 hours requirements and one needs to have completed graduation/post graduation through full time course.

    Kindly advise

    Thanks so much for your help

    • Stephanie says

      Hi Anand,
      I am afraid the ICWAI doesn’t give you advantage in terms of getting qualified to sit for the CPA exam. But then, some of the courses taken may be used to count towards the educational requirements.

      You are right correspondence courses (outside of the US in particular) do not count. Other than that, you will have to consult the professional foreign credential evaluator to see how much you can get in terms of credits.

      Good luck! Stephanie

  5. Prad says

    Hi Steph,
    I am getting a HTTP 500 internal server error which I click on the links for CPA review courses and Yaeger review.
    Thanks, Pradeep

    • Stephanie says

      Hi Prad,
      Sorry — occasionally the server decides to take a break — but usually it’s up and well after a few minutes.
      Hope you can get it through now? Stephanie

      • Stephanie says

        Dear all,
        Since this comment section is getting too long to benefit other readers, I decided to set up a forum to continue our conversation. Hope you will find it helpful.

        The Delaware State Board thread is here:

        Thank you for all your support! stephanie