To become a CPA in New Hampshire, you’ll need to meet the following requirements:
- Education: Three licensure pathways effective 22 April 2026 under HB 1259 – a master’s degree, a bachelor’s plus 150 hours, or a bachelor’s degree with an accounting concentration; candidates may now sit for the exam up to 120 days before completing their bachelor’s degree
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window from the date each section is taken
- Experience: 1 year for the master’s and 150-hour pathways, or 2 years for the bachelor’s-only pathway; 1,500 hours per year if full-time, or 2,080 hours (with 1,500 in accounting or audit) if part-time
- Ethics: No separate ethics exam required – ethics is addressed through CPE only
- Residency and SSN: No residency or citizenship requirement; SSN required to apply for the CPA certificate (ITIN accepted for reciprocal applicants); no SSN required for the exam
- Licensure and CPE: Apply through NASBA’s licensing service once all requirements are met; certificates renew biennially; 80 CPE hours per two-year period
New Hampshire introduced three CPA licensure pathways effective 22 April 2026 (HB 1259).
The legislation creates a new Pathway (c) allowing candidates with a bachelor’s degree and an accounting concentration to qualify for the CPA certificate with two years of experience, without completing 150 credit hours.
HB 1259 also added an early sitting provision (up to 120 days before the bachelor’s degree is conferred) and introduced individual-based practice privileges allowing out-of-state CPAs to practise in New Hampshire without filing notice or paying a fee.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
New Hampshire CPA requirements: quick summary
| CPA requirement | New Hampshire |
|---|---|
| Education to sit (from 22 Apr 2026) | Bachelor’s degree + accounting concentration (or within 120 days of degree) |
| Licensure pathways (from 22 Apr 2026) | (a) Master’s + 1yr; (b) Bachelor’s + 150hrs + 1yr; (c) Bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways a and b) or 2 years (Pathway c) |
| Ethics requirement | No separate ethics exam |
| Credit window | 30 months from the date each section is taken |
| CPE | 80 hours per biennial period, 4 hours ethics every 3 years |
| Tier system | One-tier |
| Residency | Not required |
| Citizenship | Not required |
| SSN | Required for certificate; not required for exam |
New Hampshire’s exam application fee is $171 per section – significantly higher than the $96 charged by most CPAES states.
A candidate sitting all four sections pays $171 per section in application fees, before the NASBA section sitting fee. This makes New Hampshire one of the more expensive exam jurisdictions for the exam stage itself.
Once licensed, however, New Hampshire’s flat $201 fee applies to every licence action – application, renewal, reinstatement, and inactive status – making ongoing costs simple and predictable.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in New Hampshire?
HB 1259 (effective 22 April 2026) replaced New Hampshire’s single 150-hour pathway with three options, each defined by degree level and the required accounting concentration. The same three pathways apply to both exam eligibility and the certificate.
Requirements to sit for the exam
From 22 April 2026, a candidate must satisfy the educational component of at least one of the three pathways. In practice, the minimum threshold is Pathway (c): a bachelor’s degree with the required accounting concentration.
New early sitting provision (HB 1259): Candidates may now sit for the exam up to 120 days before their bachelor’s degree is conferred, subject to Board rules. This reverses the prior requirement that all education be completed at the time of application and gives final-year students an earlier start on the exam process.
Three licensure pathways (HB 1259, effective 22 April 2026)
| New Hampshire licensure | Pathway (a) – master’s | Pathway (b) – 150-hour | Pathway (c) – new |
|---|---|---|---|
| Education | Post-baccalaureate or master’s degree with accounting concentration | Bachelor’s + 30 additional semester hours (150 total) with accounting concentration | Bachelor’s degree with accounting concentration |
| Experience | 1 year | 1 year | 2 years |
| Available from | 22 April 2026 | 22 April 2026 | 22 April 2026 |
Accounting concentration
HB 1259 defines the concentration as “accounting concentration or equivalent as determined by board rule.” Under the Board’s administrative rules (Ac 300, adopted October 2025), the concentration requires:
- 30 semester hours in accounting subjects, covering: financial accounting, management accounting, auditing, and taxation
- 24 semester hours in business subjects other than accounting
Course acceptability:
- Community college credits accepted when transferred to a regionally accredited four-year institution
- Correspondence, online courses, and CLEP credits accepted when credited at a regionally accredited university and appearing on an official transcript
- CPA review course credits not accepted, even at regionally accredited institutions
- Coursework toward a Chartered Accountant or similar foreign designation is explicitly not accepted – the Board treats this as professional training, not academic coursework
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in New Hampshire?
New Hampshire is a CPAES state. All exam applications are submitted through the NASBA CPA Portal. Only one section may be applied for per application.
| Detail | New Hampshire |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee (per section) | $171.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,854.36 ($96 eval + ($171 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from the date each section is taken |
| Residency required | No |
| Citizenship required | No |
| SSN required (exam) | No |
New Hampshire’s $171 per-section application fee is among the highest of any CPAES state – $75 more per section than the $96 standard, adding $300 to the total cost for a four-section sitting. This is a CPAES fee, not a state Board fee.
The credit window starts from the exam date, not the score release date. Credit for any section passed is valid for 30 months from the actual date the section was taken. All four sections must be passed within a rolling 30-month period beginning from the date the first section was taken. This differs slightly from states where the 30-month window starts from the score release date, which typically follows the exam date by a few weeks.
Important: New Hampshire is not a two-tier state. No certificate is issued upon passing the exam. The CPA designation and certificate are granted only upon meeting all education, experience, and examination requirements together. Passing the exam alone confers no professional status in New Hampshire.
Official transcripts must be sent directly from each institution’s registrar to CPAES. Transfer credits are not acceptable from a receiving institution; transcripts must come from the originating institution.
New Hampshire Prometric test centres are in Manchester and Portsmouth. Candidates may also sit at any approved Prometric centre in the United States.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in New Hampshire?
| Detail | Pathways (a) and (b) | Pathway (c) – bachelor’s |
|---|---|---|
| Duration | 1 year | 2 years |
| Full-time (per year) | 1,500 hours in accounting and/or audit skills | 1,500 hours in accounting and/or audit skills |
| Part-time | 2,080 hours with 1,500 in accounting/audit | 2,080 hours with 1,500 in accounting/audit per year |
| Experience window | Within 5 years of application (1-year requirement) | Within 6 years of application (2-year requirement) |
| Acceptable settings | Public accounting, industry, government | Same |
| Verifier | Active US CPA | Same |
| Alternative verifier | NASBA Experience Verification Service | Same |
| International experience | Acceptable; contact Board to confirm | Same |
Experience may be gained before, during, or after passing the CPA exam. The verifying CPA must hold an active US licence; they do not need to be licensed in New Hampshire.
The NASBA Experience Verification Service is available to candidates who lack access to a US CPA supervisor – useful for those who gained experience internationally or under non-CPA management.
Certificate and licence fees
| Fee | Amount |
|---|---|
| Application (initial certificate) | $201.00 |
| Biennial renewal | $201.00 |
| Active to Inactive | $201.00 |
| Reinstatement | $201.00 |
| Return to Active Practice | $101.00 |
| Transfer of Grades | $201.00 |
| Reciprocal certificate | $201.00 |
New Hampshire’s fee structure is unusually uniform – every CPA licence action costs $201, with the sole exception of Return to Active Practice at $101. All applications are processed through NASBA’s licensing service at mycpalicense.org.
Licence expiry: the CPA certificate expires 2 years from the day the licence was issued (Ac 401.03(a)). Email reminders are sent 60 days and 15 days before the renewal due date.
Inactive status: CPAs who do not intend to practise may apply for inactive status at $201. While inactive, the full word “Inactive” must appear immediately after the letter “A” or the word “accountant” in the title. Return to active practice within 6 years of lapse requires the $101 return fee and satisfaction of backlogged CPE; beyond 6 years, full initial licensure requirements apply.
Practice privileges for out-of-state CPAs (new from 22 April 2026):
- Under HB 1259’s new RSA 309-B:6-a, CPAs licensed in another US state, territory, or DC can practise in New Hampshire without filing notice, submitting documentation, or paying any fee – provided they meet New Hampshire’s education, examination, and experience requirements under RSA 309-B:5.
- Out-of-state CPAs who held practice privileges under New Hampshire’s prior substantial equivalency provisions are grandfathered and retain those privileges regardless of the new requirements.
What are the CPA ethics requirements in New Hampshire?
New Hampshire does not require a separate AICPA Professional Ethics exam for initial CPA licensure. The certificate requirements are education, CPA exam, and experience only – no standalone ethics exam.
Ethics obligations are addressed through ongoing CPE: 4 hours of ethics CPE are required every three years as part of the broader CPE obligation. These 4 ethics hours are counted within the 80-hour biennial total; they are not in addition to it.
What are the CPA requirements for international candidates in New Hampshire?
| Detail | New Hampshire |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required (exam) | No |
| SSN required (certificate) | Yes (Rule Ac 301.04(a), effective February 12, 2020) |
| ITIN | Accepted for reciprocal applicants |
| Foreign credential evaluation | NIES only |
| IQEX | Accepted in lieu of the CPA exam |
New Hampshire imposes no citizenship or residency requirement for either the exam or the certificate. The SSN requirement applies only to the certificate application, not to the exam stage. International candidates can sit for the exam in New Hampshire without citizenship, residency, or SSN.
For the certificate, SSN is required by Rule Ac 301.04(a), in effect since February 12, 2020. Reciprocal applicants may provide an ITIN as an alternative.
For candidates with education completed outside the United States, NASBA International Evaluation Services (NIES) is the only Board-approved evaluator. No other service is accepted. Evaluations must be received by CPAES directly from NIES and include an equivalency summary, credential analysis, course-by-course listing, and credit analysis.
Chartered Accountant credentials: New Hampshire explicitly excludes coursework completed toward a Chartered Accountant or similar foreign designation programme from the accounting and business credit hour requirements. Such coursework is treated as professional training, not academic coursework.
IQEX: New Hampshire accepts the International Qualification Examination (IQEX) in lieu of the full Uniform CPA Exam for holders of recognised foreign designations through NASBA’s mutual recognition agreements.
Foreign designation reciprocity:
- HB 1259 updated the foreign designation reciprocity provisions, replacing “substantially equivalent” with “comparable” throughout.
- Holders of a foreign CPA-equivalent designation may apply for the New Hampshire certificate if the foreign authority allows reciprocal recognition of New Hampshire certificates, the designation entitles the holder to issue reports on financial statements, and the applicant has completed comparable education, examination, and experience requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in New Hampshire?
New Hampshire’s CPA certificate renews biennially, but the ethics CPE requirement runs on a separate three-year cycle.
| CPE requirement | Detail |
|---|---|
| Hours per biennial period | 80 hours |
| Annual minimum | 20 hours per year, by 30 June |
| Ethics per 3-year period | 4 hours |
| CPE must be completed by | Certificate expiration date |
| CPE records | Maintained by licensee; Board audits 10% of renewals randomly |
| Late CPE fine | $250 per year of non-compliance |
| Inactive status | Exempt from CPE; must satisfy backlog before returning to active practice |
| CE Broker | Free access for all NH licensees |
The 80-hour biennial total includes the 4 ethics hours. The 20-hour annual minimum applies each calendar year, due by 30 June. A licensee who meets the 80-hour biennial total but fails the 20-hour annual minimum in a single year must petition the Board for permission to satisfy the deficiency in the following year, with a $250 fine. Repeat failures require a case-by-case petition.
CPE sponsors: New Hampshire does not pre-approve CPE programmes or maintain a sponsor approval list. The Board accepts courses from NASBA Registry sponsors. Qualifying fields include: public and governmental accounting and auditing, administrative practices, business law, business management, finance, marketing, management advisory services, regulatory ethics, communications, computer science, economics, mathematics, statistics, taxes, and specialised knowledge.
CPE for return to active practice: a licensee returning from inactive status must satisfy all CPE requirements that would have applied during the inactive period, with at least 80 hours completed within the 2 years immediately preceding return to practice.
FAQs
Not since 22 April 2026. HB 1259, signed by Governor Ayotte on 22 April 2026, created Pathway (c) allowing candidates with a bachelor’s degree and the required accounting concentration to qualify for the New Hampshire CPA certificate with two years of experience – without completing 150 credit hours.
The 150-hour Pathway (b) and the master’s degree Pathway (a) both continue alongside the new route. All three require passing the CPA exam; none requires a separate AICPA ethics exam.
Under Pathways (a) and (b), most candidates take 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience.
Under Pathway (c), the education phase is shorter but the experience requirement doubles to 2 years. HB 1259 also added a 120-day early sitting provision, giving candidates near graduation an earlier start on the exam.
Because New Hampshire is a one-tier state, the certificate is issued only after all three elements – education, exam, and experience – are complete.
Yes – and HB 1259 significantly expanded this from 22 April 2026. Under the new RSA 309-B:6-a, out-of-state CPAs with a valid licence from any US state, territory, or DC can practise in New Hampshire without filing notice, submitting documentation, or paying any fee – provided they meet New Hampshire’s education, examination, and experience requirements.
CPAs who held practice privileges under New Hampshire’s prior substantial equivalency provisions are grandfathered and retain their privileges regardless.
For candidates seeking a New Hampshire certificate through the formal reciprocal route, a $201 application fee applies and the same full requirements as initial applicants must be met. Use the NASBA Mobility Tool to verify eligibility.
New Hampshire CPAs serve a diverse economy driven by financial services, technology, manufacturing, healthcare, and a significant commuter workforce tied to the Greater Boston market. Manchester and Nashua – both within an hour of Boston – anchor the largest concentration of accounting employers, benefiting from the state’s lack of income and sales taxes that attract businesses and high earners.
Concord adds state government and public sector work. The Seacoast region around Portsmouth contributes financial services, maritime, and defence sector demand. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No to both. New Hampshire imposes no citizenship or residency requirement for either the exam or the certificate. No SSN is needed to sit for the exam. SSN is required for the certificate application (ITIN accepted for reciprocal applicants).
Foreign-educated candidates must use NIES for credential evaluation – no other service is accepted. Coursework completed toward a Chartered Accountant or similar foreign designation is not accepted toward the accounting or business credit hour requirements.
Yes, in most cases. New Hampshire is recognised as substantially equivalent under NASBA’s mobility framework, meaning a New Hampshire CPA in good standing can generally practise in other states without a separate licence, provided New Hampshire remains their principal place of business.
Candidates who certify under the new Pathway (c) (bachelor’s degree only) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal purposes. Use the NASBA Mobility Tool to check specific states.
For the most current requirements, application forms, and fee schedules, visit the NH Office of Professional Licensure and Certification – Board of Accountancy.
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