CPA / Accounting License from New Hampshire to Iowa: Does It Transfer? (2026)
Does Iowa accept a New Hampshire CPA license?
Yes — Iowa recognizes CPA licenses from all states, including New Hampshire. Apply to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Iowa recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Iowa-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Iowa ethics or rules-of-conduct exam. Do the mobility math first, though — if Iowa 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 Iowa
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Iowa. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Iowa (this page): Full reciprocity.
Iowa to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Iowa 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 Iowa.
- Application fee
Iowa lists $100 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Iowa'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
Iowa and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Iowa (this move): The Uniform CPA Examination is not retaken; passage is confirmed through your existing out-of-state CPA certificate under substantial equivalency (the board may rely on NASBA's determination), or alternatively by showing exam grades that would have been passing in Iowa. The reciprocity rule imposes no additional Iowa ethics or rules-of-conduct examination on reciprocal applicants.
- 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 → Iowa
| New Hampshire (current) | Iowa (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)) | $100 (original issuance of CPA certificate by reciprocity or substantial equivalency (Iowa Admin. Code r. 481-1032.1, formerly 193A-12.1); an optional printed wall certificate is an extra $50) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | the board does not publish a processing time for reciprocal certificate applications |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) |
The destination column is what you must satisfy — Iowa sets the rules for this move.
Step by step
- Confirm Iowa's current requirements on the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) website (linked below) — rules change.
- Submit the endorsement application to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold in good standing a valid CPA certificate or license from another US jurisdiction.
- Qualify under one of three paths: the issuing state's standards were substantially equivalent at time of licensure, your individual qualifications are substantially equivalent, or you have four years of experience within the ten years immediately preceding the application.
- Apply for the Iowa certificate if you establish your principal place of business as a CPA in Iowa.
- File through the My Iowa PLB online portal.
- 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 Iowa?
No — the Uniform CPA Exam transfers with your license.
Do I need an Iowa license, or does mobility cover the move?
If Iowa becomes your principal place of business, you apply to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) for a reciprocal license. If you are only serving Iowa clients from New Hampshire, practice privilege usually covers you with no Iowa license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Iowa?
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.
- Iowa Accountancy Examining Board (DIAL) — Accountants licensing page ↗ (accessed 2026-10-29)
- Iowa Admin. Code r. 481-1032.1(542) Fees (formerly 193A-12.1) — 'Original issuance of CPA certificate by reciprocity or substantial equivalency $100'; wall certificate by reciprocity $50 (IAC 9/30/26) ↗ (accessed 2026-10-29)
- Iowa Admin. Code 481 ch. 1029 Reciprocity and Substantial Equivalency (formerly 193A ch. 9): rule 1029.5 three qualification routes (substantially-equivalent state / individual substantial equivalency / four-in-ten experience) and rule 1029.4 letter of good standing (IAC 9/30/26) ↗ (accessed 2026-10-29)
- Iowa Admin. Code 481 ch. 1023 Certification of CPAs — rule 1023.3 accounting concentration within the 150 semester hours (IAC 9/30/26) ↗ (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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