Bill > HB1259

This bill modifies the requirements for becoming a Certified Public Accountant (CPA) in New Hampshire and allows CPAs licensed in other states to practice in New Hampshire under certain conditions. Specifically, it updates the definition of the "Uniform Accountancy Act," which is a model set of laws and rules for accounting practice, to refer to its ninth edition published in July 2025. The bill also adjusts the educational requirements for CPA certification, allowing for a post-baccalaureate degree with an accounting concentration, a baccalaureate degree plus 30 additional credit hours, or a baccalaureate degree with an accounting concentration. It introduces a provision allowing individuals to take the CPA exam up to 120 days before completing their baccalaureate degree, as determined by board rules. The experience requirements for licensure are also adjusted based on the educational path chosen. Crucially, the bill establishes a new "Mobility" section that grants CPAs licensed in other states the privilege to practice in New Hampshire without needing to notify the board or pay fees, provided they hold a valid license and meet New Hampshire's education, examination, and experience standards. This privilege comes with the condition that out-of-state CPAs consent to New Hampshire's disciplinary authority and agree to comply with its accounting laws and rules. Finally, the bill repeals provisions related to substantial equivalency for foreign-designated applicants.

Government Affairs

https://gc.nh.gov/bill_Status/billinfo.aspx?id=1999&inflect=2