CPA / Accounting License from New Hampshire to Arkansas: Does It Transfer? (2026)
Does Arkansas accept a New Hampshire CPA license?
Yes — Arkansas recognizes CPA licenses from all states, including New Hampshire. Apply to the Arkansas State Board of Public Accountancy (ASBPA) for a reciprocal license; you will not repeat the full exam or education.
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Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Arkansas recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Arkansas State Board of Public Accountancy (ASBPA) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Arkansas-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Arkansas ethics or rules-of-conduct exam. Do the mobility math first, though — if Arkansas is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between New Hampshire and Arkansas
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Arkansas. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Arkansas (this page): Full reciprocity.
Arkansas to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Arkansas do not give each other's licensees the same route.
- Does coming from New Hampshire matter?
Coming from New Hampshire does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Arkansas.
- Application fee
Arkansas lists $50 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Arkansas's first-time-applicant standard is 150 semester hours of education for initial licensure; New Hampshire's is 150.
The two standards are the same.
- Exam rules on record
Arkansas and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Arkansas (this move): The Uniform CPA Examination is not retaken; official exam scores are sent directly to the Arkansas board from the board of the state where you sat for the exam. Arkansas does not require a separate state ethics or rules-of-professional-conduct examination for a reciprocal license.
- New Hampshire (the reverse move): The Uniform CPA Examination is not retaken; the reciprocity application documents when and where the exam was passed and relies on the existing certificate (national lookup at CPAverify.org). New Hampshire imposes no separate state ethics or rules-of-conduct exam on reciprocal applicants.
What changes, New Hampshire → Arkansas
| New Hampshire (current) | Arkansas (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $75 (OPLC fee schedule Plc 1002.01 sets the CPA initial/reciprocity application-and-licensing fee at $75; NASBA charges a separate application-processing fee; NASBA's New Hampshire licensing page lists the Reciprocal application at $201 (not itemized between NASBA and the state)) | $50 ($50 non-refundable reciprocal license application fee (Rule 12.2); criminal background check fee paid separately; the annual License to Practice registration fee is $110) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | The Arkansas State Board of Public Accountancy does not publish a standard processing time for a reciprocal license |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Arkansas State Board of Public Accountancy (ASBPA) |
The destination column is what you must satisfy — Arkansas sets the rules for this move.
Step by step
- Confirm Arkansas's current requirements on the Arkansas State Board of Public Accountancy (ASBPA) website (linked below) — rules change.
- Submit the endorsement application to the Arkansas State Board of Public Accountancy (ASBPA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a current CPA license from another US jurisdiction (submit a copy or a home-state license-lookup screenshot plus a color copy of a government-issued photo ID).
- Have official CPA Examination scores sent directly to the board from your home-state board of accountancy.
- Document current CPE compliance: 40 hours in the last full calendar year OR 120 hours over the previous three full calendar years.
- Submit an experience affidavit showing at least one year (2,000 hours) of experience, signed by a licensed CPA.
- Complete state and federal criminal background checks (separate fee).
- Submit official college or university transcripts.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from New Hampshire to Arkansas?
No — the Uniform CPA Exam transfers with your license.
Do I need an Arkansas license, or does mobility cover the move?
If Arkansas becomes your principal place of business, you apply to the Arkansas State Board of Public Accountancy (ASBPA) for a reciprocal license. If you are only serving Arkansas clients from New Hampshire, practice privilege usually covers you with no Arkansas license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Arkansas?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New Hampshire license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-10-29.
- Arkansas State Board of Public Accountancy — Arkansas Reciprocal CPA Licensure Guide (active license in good standing, photo ID, exam scores from home-state board, 40/120-hour CPE, one-year/2,000-hour experience affidavit, state and federal background check, transcripts; NASBA NQAS alternative) ↗ (accessed 2026-10-29)
- Arkansas Dept. of Labor and Licensing — State Board of Public Accountancy, Licensing (links the reciprocal licensing guide) ↗ (accessed 2026-10-29)
- Arkansas State Board of Public Accountancy — Rule 12 Fees (Reciprocal License $50; annual License to Practice $110; background-check fee separate) ↗ (accessed 2026-10-29)
- Arkansas State Board of Public Accountancy — Revised Board Rules Now in Effect (three licensure pathways incl. bachelor's + two years of experience, in effect March 5, 2026) ↗ (accessed 2026-10-29)
- Arkansas 17 CAR pt. 236 (Board rules, markup) — Reciprocal CPA License application fee $50; reciprocal licensure under Ark. Code 17-12-308 ↗ (accessed 2026-10-29)
- NH Admin Code Ac 301.05 — Application for Certification as CPA Through Reciprocity Form ↗ (accessed 2026-10-29)
- NH Admin Code Ac 304.03 — Domestic Reciprocity CPA Certificate Applicant Education (on or after July 1, 2014: baccalaureate of 120 hours + 30 additional hours; at least 30 accounting + 24 business) ↗ (accessed 2026-10-29)
- NH Admin Code Ac 301.02 — CPA Certification Process Overview (reciprocity: education requirements in effect when the exam was passed; 4-of-10-years experience track) ↗ (accessed 2026-10-29)
- NH Admin Code Plc 1002.01 — OPLC fee schedule (CPA $75 initial application/licensing) ↗ (accessed 2026-10-29)
- NASBA Licensing Services — New Hampshire (education for licensure: baccalaureate of 120 hours, total of 150 semester hours; Reciprocal application $201; proof of active licensure in good standing) ↗ (accessed 2026-10-29)
- NASBA — New Hampshire Experience Requirements (updated 10.15.2026; 150 semester hours unless all exam sections passed before July 1, 2014) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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