CPA / Accounting License from New Hampshire to Kentucky: Does It Transfer? (2026)
Does Kentucky accept a New Hampshire CPA license?
Yes — Kentucky recognizes CPA licenses from all states, including New Hampshire. Apply to the Kentucky 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
Kentucky recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Kentucky State Board of Accountancy cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Kentucky-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Kentucky ethics or rules-of-conduct exam. Do the mobility math first, though — if Kentucky 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 Kentucky
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Kentucky. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Kentucky (this page): Full reciprocity.
Kentucky to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Kentucky 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 Kentucky.
- Application fee
Kentucky 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)
Kentucky'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
Kentucky and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Kentucky (this move): The Uniform CPA Examination is not retaken; you request transfer of your exam scores and verification of your active licensure from your current state board or NASBA (via an Authorization for Interstate Exchange of Information form). The Board does not list a separate state ethics examination among its reciprocal-license requirements.
- 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 → Kentucky
| New Hampshire (current) | Kentucky (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 (reciprocal license application fee (check or money order)) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | no published turnaround; applications are approved at the Board's next scheduled meeting and must be received at least one week beforehand |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Kentucky State Board of Accountancy |
The destination column is what you must satisfy — Kentucky sets the rules for this move.
Step by step
- Confirm Kentucky's current requirements on the Kentucky State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Kentucky State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in good standing from another US jurisdiction.
- Submit a Certificate of Experience documenting at least 1 year / 2,000 hours of accounting or attest experience.
- Submit an Authorization for Interstate Exchange of Information verifying exam passage and active licensure.
- Application must be received at least one week before the Board meeting at which it will be considered.
- 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 Kentucky?
No — the Uniform CPA Exam transfers with your license.
Do I need a Kentucky license, or does mobility cover the move?
If Kentucky becomes your principal place of business, you apply to the Kentucky State Board of Accountancy for a reciprocal license. If you are only serving Kentucky clients from New Hampshire, practice privilege usually covers you with no Kentucky license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Kentucky?
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.
- Kentucky State Board of Accountancy — Reciprocal License ($100 fee, Certificate of Experience 1 yr/2,000 hrs, Authorization for Interstate Exchange of Information, board-meeting cadence) ↗ (accessed 2026-10-29)
- Kentucky State Board of Accountancy — Initial License requirements (from July 15, 2026: bachelor's + 2 yrs/4,000 hrs, bachelor's + 30 hrs (150) with 1 yr/2,000 hrs, or post-bachelor's degree with 1 yr/2,000 hrs; 27 accounting hrs within a 39-hr business concentration) ↗ (accessed 2026-10-29)
- Kentucky State Board of Accountancy — Application for Reciprocal License (rev. May 2024: $100 fee; Authorization for Interstate Exchange of Information; four-of-ten-years alternative to the Certificate of Experience) ↗ (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
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com