CPA / Accounting License from New Hampshire to Maryland: Does It Transfer? (2026)
Does Maryland accept a New Hampshire CPA license?
Yes — Maryland recognizes CPA licenses from all states, including New Hampshire. Apply to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) 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
Maryland recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Maryland-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Maryland ethics or rules-of-conduct exam. Do the mobility math first, though — if Maryland 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 Maryland
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Maryland. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Maryland (this page): Full reciprocity.
Maryland to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Maryland 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 Maryland.
- Application fee
Maryland lists $75–$99 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Maryland'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
Maryland and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Maryland (this move): The Uniform CPA Examination is not retaken; passage is confirmed when your current board sends verification of your CPA licensure and examination scores to the Maryland Board. Maryland does not impose a separate state ethics or rules exam on reciprocal applicants (its initial-licensure pathway requires the AICPA Professional Ethics course at 90%).
- 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 → Maryland
| New Hampshire (current) | Maryland (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)) | $75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | Board does not publish a processing time for reciprocal license applications; your home board must send verification of licensure and CPA examination scores directly to the Maryland Board |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) |
The destination column is what you must satisfy — Maryland sets the rules for this move.
Step by step
- Confirm Maryland's current requirements on the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) website (linked below) — rules change.
- Submit the endorsement application to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in another US jurisdiction (substantial equivalency).
- Have your home board send verification of licensure and CPA examination scores directly to the Maryland Board.
- File the reciprocal license application online through the Maryland Board's licensing system.
- 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 Maryland?
No — the Uniform CPA Exam transfers with your license.
Do I need a Maryland license, or does mobility cover the move?
If Maryland becomes your principal place of business, you apply to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) for a reciprocal license. If you are only serving Maryland clients from New Hampshire, practice privilege usually covers you with no Maryland license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Maryland?
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.
- Maryland Board of Public Accountancy — Apply for an Original License via Reciprocity ↗ (accessed 2026-10-29)
- Maryland Board of Public Accountancy — Forms & Fees ($75 reciprocity application, $24 license fee) ↗ (accessed 2026-10-29)
- Maryland Board of Public Accountancy — Licensing FAQs (150 hours, AICPA ethics course, reciprocity process) ↗ (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