CPA / Accounting License from New Hampshire to Idaho: Does It Transfer? (2026)
Does Idaho accept a New Hampshire CPA license?
Yes — Idaho recognizes CPA licenses from all states, including New Hampshire. Apply to the Idaho State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Idaho recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Idaho State Board of Accountancy cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Idaho-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Idaho ethics or rules-of-conduct exam. Do the mobility math first, though — if Idaho 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 Idaho
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Idaho. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Idaho (this page): Full reciprocity.
Idaho to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Idaho 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 Idaho.
- Application fee
Idaho lists $295–$315 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Idaho'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
Idaho and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Idaho (this move): The Uniform CPA Examination is not retaken; the existing license/grades are transferred (national lookup at CPAverify.org). Idaho requires passage of the AICPA Professional Ethics comprehensive exam, but reciprocal applicants licensed 4 or more of the past 10 years are exempt from submitting professional ethics (as well as transcripts, experience, and interstate-exchange forms).
- 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 → Idaho
| New Hampshire (current) | Idaho (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)) | $295–$315 ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | The board states the application is processed as soon as it is received but publishes no specific timeframe |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Idaho State Board of Accountancy |
The destination column is what you must satisfy — Idaho sets the rules for this move.
Step by step
- Confirm Idaho's current requirements on the Idaho State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Idaho State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in another jurisdiction and file the Application for License by Reciprocity / Transfer of Grades.
- Complete the AICPA Professional Ethics comprehensive course/exam (submit prior certificate if already taken).
- Applicants licensed 4+ of the last 10 years are exempt from transcripts, experience, interstate-exchange forms, and professional ethics.
- Select an active, inactive, or retired license status.
- 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 Idaho?
No — the Uniform CPA Exam transfers with your license.
Do I need an Idaho license, or does mobility cover the move?
If Idaho becomes your principal place of business, you apply to the Idaho State Board of Accountancy for a reciprocal license. If you are only serving Idaho clients from New Hampshire, practice privilege usually covers you with no Idaho license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Idaho?
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 New Hampshire 2026-10-29, Idaho 2026-07-21.
- Idaho State Board of Accountancy — Application for License by Reciprocity / Transfer of Grades (4-of-10-year waiver; AICPA ethics; $175 application + $120 active / $100 inactive-retired / $20 wall certificate) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA framework; all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
- 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 New Hampshire 2026-10-29, Idaho 2026-07-21
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