CPA / Accounting License from New Hampshire to Massachusetts: Does It Transfer? (2026)
Does Massachusetts accept a New Hampshire CPA license?
A CPA license transfers from New Hampshire to Massachusetts by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy), verify your New Hampshire license, and meet Massachusetts's endorsement requirements. The Uniform CPA Examination is not retaken; the Board issues a Massachusetts certificate to the holder of a certificate from another state that NASBA has verified as substantially equivalent to the AICPA/NASBA Uniform Accountancy Act. No separate Massachusetts ethics examination is required (four hours of ethics CE apply only at renewal).
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
Massachusetts does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from New Hampshire means an individual review by the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from New Hampshire speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are Massachusetts's own.
What's different between New Hampshire and Massachusetts
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Massachusetts. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Massachusetts (this page): Licensure by endorsement.
Massachusetts to New Hampshire (the reverse move): Licensure by endorsement.
The route is the same in both directions.
- 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 Massachusetts.
- Application fee
Massachusetts lists $499 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Massachusetts'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
Massachusetts and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Massachusetts (this move): The Uniform CPA Examination is not retaken; the Board issues a Massachusetts certificate to the holder of a certificate from another state that NASBA has verified as substantially equivalent to the AICPA/NASBA Uniform Accountancy Act. No separate Massachusetts ethics examination is required (four hours of ethics CE apply only at renewal).
- 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 → Massachusetts
| New Hampshire (current) | Massachusetts (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)) | $499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) |
The destination column is what you must satisfy — Massachusetts sets the rules for this move.
Step by step
- Confirm Massachusetts's current requirements on the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) website (linked below) — rules change.
- Submit the endorsement application to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate/license from a NASBA-verified substantially-equivalent jurisdiction.
- Qualify via one of two tracks: four years of full-time public-accountancy practice within the ten years immediately preceding application, OR meet Massachusetts' initial-licensure requirements (education/experience).
- Submit Experience Verification and License Verification forms through the online eLIPSE portal.
- Submit a DOL CORI (Criminal Offender Record Information) form; applicant must be of good moral character.
- 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 Massachusetts?
No — the Uniform CPA Exam transfers with your license.
Do I need a Massachusetts license, or does mobility cover the move?
If Massachusetts becomes your principal place of business, you apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) for a reciprocal license. If you are only serving Massachusetts clients from New Hampshire, practice privilege usually covers you with no Massachusetts license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Massachusetts?
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.
- Mass.gov — How to apply for a Reciprocal Accountancy License ($499 fee, 4-of-10 experience track, eLIPSE portal, CORI) ↗ (accessed 2026-10-29)
- 252 CMR 2.00 — Requirements for Certification (reciprocal certificate to holder of a substantially-equivalent state's certificate; 150 hours) ↗ (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