New Hampshire CPA Education Requirements [2022]

New Hampshire CPA Education Requirements

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New Hampshire CPA Education Requirements

To meet the New Hampshire CPA education requirements and become a CPA, candidates must have a bachelor’s degree with 150 semester hours including 30 semester hours in accounting subjects such as auditing, financial accounting, management accounting and taxation and 24 semester hours in business subjects.

This article will help you to become a CPA in New Hampshire and is a requirement for you to take the New Hampshire CPA exam.

Summary of New Hampshire CPA Requirements

Credit hours to sit for the CPA exam120
Bachelor’s required to sit for the CPA examYes
Credit hours in accounting subjects to sit for the CPA exam30
Credit hours in business subjects to sit for the CPA exam24
Total credit hours to receive a CPA license150
Work experience required to receive a CPA license1 Year
Ethics exam required to get a CPA licenseNo

New Hampshire Education Requirements

Candidates for the CPA exam are expected to complete an education requirement before taking part in the examination. You must meet the following criteria:

  • A baccalaureate degree or higher which includes 120 semester hours of education from a recognized, accredited university or college.
  • A minimum of 30 semester hours in accounting subjects which must include coverage in financial accounting, management accounting, auditing, and taxation.
  • A minimum of 24 semester hours in business subjects other than accounting.

However, if you wish to pursue a CPA license, the education requirement is 150 semester hours. The remaining 30 hours may be completed after taking the CPA exam but it is recommended to go on to earn a post-baccalaureate certificate or a master’s in accounting.

Note that all educational requirements must be met at the time of the CPA exam application. All educational transcript(s) are required to be submitted at the time of application.

Course Requirements

  • Courses earned at a regionally accredited community college or two-year degree granting institution are acceptable.
  • Correspondence, online courses, and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
  • Credit earned for CPA Review Courses is not acceptable – even when taken at a regionally accredited institution.
  • The board does not accept any credit earned toward a Chartered Accountant designation, nor does it accept credentials from the Institute of Chartered Accountants.

Foreign Education

Candidates who completed their educational requirements at institutions outside the U.S. must have their credentials evaluated by NASBA International Evaluation Services. A translated copy of each international transcript must be submitted and evaluated by a credited agency.

Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.

Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable to these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Four CPA Exam Sections are:

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

New Hampshire CPA Exam Cost Breakdown

The New Hampshire CPA exam cost consists of five main fees: the initial examination application of $245, the CPA exam registration which cost $160, a $226.15 per CPA exam section totaling $905 for all four sections, the CPA license application fee either through the board which will cost $75 or you can apply through NASBA for $85, and finally the renewal fee of $275.

Initial Exam Application Fee$245.00
Registration Fee$160.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
CPA License Application Fee (Through Board)$75.00
CPA License Application Fee (Through NASBA)$85.00
CPA License Renewal Fee$275.00

New Hampshire CPA Ethics Exam Requirements

While most states require ethics before licensing, New Hampshire candidates can become a CPA without it as there are no New Hampshire CPA ethics exam requirements. However, part of the Continuing Professional Education (CPE) requirement is to attend 4 hours of professional ethics every 3 years after getting the CPA license.

New Hampshire CPA Experience Requirements

To meet the New Hampshire CPA experience requirements, you must accomplish the following to apply for a CPA license in New Hampshire:

  • A minimum of one year experience.
  • Experience gained in the areas of public accounting, industry and/or government is considered acceptable experience.
  • Full-time experience – each year must be at least 1,500 hours in accounting and/or audit skills.
  • Non-full-time experience – each year must be 2,080 hours with 1,500 hours in accounting and/or audit skills. Only experience gained within six years immediately preceding the date application is received is acceptable for the two-year requirement and five years for the one-year requirement.

Experience must be verified by one of the following:

  • CPA from the United States; or
  • Any foreign designation, granted in a foreign country, as determined by NASBA and the board. Click here for a listing of countries with current MRAs.

New Hampshire CPA License Requirements

After passing the CPA exam, the New Hampshire board requires candidates to meet the following requirements in order to be eligible to apply for a CPA license:

  • Must have a Social Security Number.
  • Completed the educational requirement of 150 semester hours.
  • New Hampshire CPA candidates must have a minimum of one year experience.

The application will be done online either through the board ($75) or NASBA ($85).

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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