New Hampshire CPA Exam Requirements

23 May 2015

CPA Exam Requirements

 New Hampshire CPA Exam Requirements - resize

New Hampshire CPA Exam Requirements

Age Requirement: None

Citizenship Requirement: No

Residency Requirement: No

Social Security Number Requirement: Yes

New Hampshire CPA Exam Education Requirements

Education Requirement for Licensure: Until January 1, 2005: B.A. Degree with accounting concentration. After January 1, 2005 and until June 30, 2014: 120 hours (including B.A. Degree or higher degree) with accounting concentration or equivalent. On or after July 1, 2014: 150 hours (including B.A. Degree or higher degree) with accounting concentration.

Participates in International Examination Program: Yes

Hours in accounting: Prior to January 1, 2005: 12 semester hours in accounting. After January 1, 2005 and until June 30, 2014: 12 semester hours in accounting. On or after July 1, 2014: 30 semester hours of accounting courses. The accounting credits shall include coverage in financial accounting auditing, taxation, and management accounting.

Exam sitting requirements: B.A. (120 hours)

Experience requirements: Until June 30, 2014: B.A. Degree-2 years experience. Master's Degree in accounting, taxation, finance, or business administration-1 year experience. On or after July 1, 2014: 1 year experience. Can be gained through public accounting and governmental agencies.

Ethics exam: No ethics exam


Education requirement will change effective July 1, 2014 to 150 hours (including B.A.) (candidates will still be able to sit for exam after completion of B.A)

Pre-Evaluation Service

New Hampshire offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.

Please Note: Official education documents must be submitted with this application. See Materials to be Submitted below for additional information.

Send any additional required information or documents to:

CPA Examination Services – NH

PO Box 198469

Nashville, TN 37219

Materials to be Submitted with Application

Official transcript(s). Submission by you or school to CPAES.

International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.

ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

New Hampshire CPA Exam Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $225.00

Examination Fees

Auditing and Attestation (AUD) $192.03

Business Environment and Concepts (BEC)          $172.51

Financial Accounting and Reporting (FAR)             $192.03

Regulation (REG)              $172.51

Registration Fees

4 examination sections  $150.00

3 examination sections  $150.00

2 examination sections  $150.00

1 examination section    $150.00

New Hampshire Society of CPAs

Roberta Daly

Phone Number: 603-622-1999

Fax Number: 603-626-0204

Address: 1750 Elm Street, Ste. 403, Manchester, NH 03104

Email: or

New Hampshire Board of Accountancy

Kim Ware, Supervisor II

Phone Number: 603-271-2219

Fax Number: 603-271-8702 or 603-271-6990

New Hampshire Joint Board

Address: Anna Philbrook Building, 121 S. Fruit St., Concord, NH 03301


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