New Hampshire CPA Exam Requirements 2024: A Detailed Breakdown

Share This...

New Hampshire CPA Exam Requirements

If you want to become a CPA in New Hampshire, we’ve summarized the New Hampshire CPA exam requirements so that you’ll know the exact steps to become a licensed CPA in the Granite State.

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…

Summary of New Hampshire CPA Requirements

Credit hours to sit for the CPA exam	120
Bachelor’s required to sit for the CPA exam	Yes
Credit hours in accounting subjects to sit for the CPA exam	30
Credit hours in business subjects to sit for the CPA exam	24
Total credit hours to receive a CPA license	150
Work experience required to receive a CPA license	1 Year
Ethics exam required to get a CPA license	No

Education Requirements

To meet the New Hampshire CPA education requirements, 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.

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.

Uniform CPA Examination

Once you have accomplished the 120 semester hours of college credit and earned your bachelor’s degree with the 30 semester hours in accounting and 24 semester hours of business courses, you can then apply to take the Uniform CPA Examination.

New Hampshire CPA Exam Requirements Application

The National Association of State Boards of Accountancy (NASBA) will be the one to administer the application. Application for the New Hampshire CPA exam will be done online and through their website.

CPA Examination Services
New Hampshire Coordinator
P.O. Box 198469
Nashville, TN 37219-8469.

Include the necessary documentation with your Uniform CPA Exam application. Official college transcript showing the number of semester hours of credit you have completed along with receipt of a bachelor’s degree.
This may be sent by you in a sealed official envelope or by your school. Transcripts may be submitted electronically provided they are official.
Pay all the necessary fees during your application.
NASBA will then issue your Notification to Schedule (NTS) the Uniform CPA Exam by email. You will have up to six months to schedule your first CPA exam with a New Hampshire Prometric site.
CPA exam tests are given at Prometric sites in New Hampshire, which include Concord and Portsmouth.
Arrive at the Prometric center that you have chosen on examination day prepared. Do not forget to bring an identification card.
Wait for the results. Your exam scores will be mailed to you once they are calculated.

Studying for the CPA Exam

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed. The components of the CPA test are as follows:

Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
Disciplines
- Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
- Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
- Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

You may take the required test sections in any order, but you must pass all four sections of the Uniform CPA Examination within an 18-month period beginning on the date the first examination section completed was taken. All components must be passed within the 18-month term. Any exam taken outside of the 18-month timeframe will result in a loss of credit.

CPA Exam Fees

The New Hampshire CPA exam cost consists of four main fees: the education evaluation application of $90, $419.80 per CPA exam section totaling $1,679.20 for all four sections, the CPA license application fee of $100, and finally, the renewal fee of $275.

For first-time applicants, you are required to pay both the education evaluation application fee and an examination fee upon submission of the application.

Education Evaluation Application Fee	$90.00
Auditing and Attestation (AUD)	$419.80
Financial Accounting and Reporting (FAR)	$419.80
Regulation (REG)	$419.80
Disciplines (ISC, TCP, or BAR)	$419.80
Total for all 4 CPA Exam Sections	$1,679.20
CPA License Application Fee	$100.00
CPA License Renewal Fee	$275.00

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.

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.

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

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.

CPA License Renewals

New Hampshire CPAs are required to renew their licenses every three years. The cycle occurs from July 1 to June 30 triennially. There are no paper applications as renewal will be done online.

You will receive a renewal notification 60 and 15 days prior to the expiration of your license. Complete this form documenting your accomplished CPEs.

As part of the renewal requirements, the New Hampshire board requires licensees to fulfill Continuing Professional Education (CPE) criteria in order to maintain licensure.

Compulsory hours completed will depend on the renewal period upon application:

3 Year Renewal Period – 120 hours of which 4 hours Ethics required
2 Year Renewal Period – 80 hours
1 Year Renewal Period – 40 hours
Less one year – No hours required

Further details will be explained below.

CPA CPE Requirements

Prior to the year during which a license is to be renewed, Continuing Professional Education (CPE) hours must be completed in the three calendar years. A New Hampshire CPA 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 information on CPE requirements in New Hampshire:

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.
New Hampshire CPA 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.
A minimum of 20 hours must be earned by June 30 of each year for each renewal period.

Acceptable CPE Credits

It is best to keep in mind that CPE can only be credited if the programs are from members of the National Association of State Boards of Accountancy (NASBA) Registry.

The following educational formats are acceptable for CPE credit:

Self-study
Seminar
Lecture
Authoring books, publications or articles
Instructing, lecturing or presenting

The following subjects are acceptable for CPE credit:

Governmental Accounting/Public Accounting
Governmental Auditing/Public Auditing
Social Environment of Business
Administrative Practices
Business Law
Regulatory Ethics
Finance
Business Organization and Management
Marketing
Management Advisory Services
Communications
Behavioral Ethics
Human resources
Personal development
Economics
Computer Science
Production
Mathematics
Taxes
Statistics
Specialized knowledge and its application

Ethics Requirement

Ethics requirements for CPAs can be fulfilled through a variety of ethics CPE courses. It’s an open-book CPE program that emphasizes self-study and in most cases, you’re required to pass the ethics exam. It is best to contact the New Hampshire Board of Accountancy to determine which ethics course is required to earn your license.

All CPE records should be maintained for four years. This must include the program name, dates and hours of attendance, the date you took the class, subject of the program, number of hours awarded, time spent in class, certificate of completion and signature of the provider of the class or an authorized representative.

Summary

The timeline to become a Certified Public Accountant can be overwhelming and costly. While it is not without its challenges, being prepared for this endeavor and staying up to date with the latest requirements can help you achieve your CPA goal much easier. Stay consistent and stay focused. You will reap the rewards of gaining job stability and financial security soon after securing your CPA title.

New Hampshire CPA Exam F.A.Q.s

Below are the commonly asked questions about the New Hampshire CPA exam and CPA license requirements:

What are the requirements to sit for the CPA exam in New Hampshire?

To meet the New Hampshire CPA exam requirements, applicants must provide at least three character references and accomplish the minimum education requirements which is a baccalaureate degree or higher completing 120 semester hours.

How many accounting credits do you need to sit for the CPA license in New Hampshire?

New Hampshire applicants need to obtain a minimum of 30 semester hours in accounting and a minimum of 24 semester hours in business subjects other than accounting.

How do I register to take the CPA exam in New Hampshire?

To be able to take the CPA exam, apply and submit your application and transcripts through NASBA. Once your complete application is approved, NASBA will issue a Notice to Schedule (NTS). The NTS lets you schedule your exams with Prometric and is one of the important documents to be presented upon taking the exam.

How much is the CPA exam in New Hampshire?

During the application for the exam, first-time applicants are required to pay an education evaluation application fee of $90 and an examination fee of $419.80 for each section. There are four (4) exam sections, three core exams and one of the three disciplines, which would total $1,679.20 for first-time applicants.

Does New Hampshire require an ethics exam for the CPA?

The New Hampshire board does not require applicants to take the AICPA ethics exam to get their initial CPA license. However, to keep a license active, applicants will need to complete 4 hours of ethics every three years according to New Hampshire’s CPA continuing professional education requirements.

Do CPA exam scores expire in New Hampshire?

As with all states, once a CPA candidate passes their first CPA exam section, they will only have 18 months to pass the remaining three CPA exam sections to complete the Uniform CPA Examination. Once a CPA candidate has passed the Uniform CPA Examination, their scores never expire in New Hampshire.

How long does it take to become a CPA in New Hampshire?

With the required credit of 150 semester hours to apply for a license, it is already around 5 years for education alone. Another year would be for taking and passing the exams. After passing the exam, at least one more year is required for the mandatory experience in order to be eligible to apply for the license. That’s roughly 6 to 7 years to acquire the license and be a Certified Public Accountant in New Hampshire.