Bill > HB236

This bill establishes a formal "retired status" process for Certified Public Accountants (CPAs) in New Hampshire, allowing professionals who meet specific criteria to be recognized with an honorific CPA (retired) title. To qualify, an individual must be at least 55 years old, have previously held a CPA certificate in New Hampshire, not be practicing public accounting in any jurisdiction, have been in good standing when they last held a license, and apply using an official form. The retired status is purely honorary, meaning the individual cannot perform any accounting services that would require a current license. Those granted retired status can use the word "retired" or an abbreviation next to their CPA title on business cards and documents, but cannot represent themselves as a currently practicing CPA. The bill also exempts retired status CPAs from continuing education requirements and renewal fees, and provides a pathway for them to return to active or inactive status if they later wish to meet current licensure requirements. The new provision will take effect 60 days after passage, and the Legislative Budget Assistant estimates the bill will have a fiscal impact of less than $10,000 annually.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=0301&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB236