New Hampshire CPA Experience Requirements 2024

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To meet the New Hampshire CPA experience requirements and become a CPA, candidates require 12 months or 2,000 hours of experience gained in the areas of public accounting, industry, and/or government is considered acceptable experience.
For full-time experience, each year must be at least 1,500 hours in accounting and/or audit skills. For 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.

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.

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Table of Contents

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

New Hampshire 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.

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 Exam

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 Three Core Exam Sections

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.

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

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

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 CPAexcel, 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.

New Hampshire CPA Exam Cost Breakdown

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.

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 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 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: