CPA / Accounting License from New Hampshire to Missouri: Does It Transfer? (2026)
Does Missouri accept a New Hampshire CPA license?
Yes — Missouri recognizes CPA licenses from all states, including New Hampshire. Apply to the Missouri State Board of Accountancy (MOSBA) 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
Missouri recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Missouri State Board of Accountancy (MOSBA) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Missouri-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Missouri ethics or rules-of-conduct exam. Do the mobility math first, though — if Missouri 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 Missouri
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Missouri. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Missouri (this page): Full reciprocity.
Missouri to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Missouri 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 Missouri.
- Application fee
Missouri lists $165 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Missouri'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
Missouri and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Missouri (this move): The Uniform CPA Examination is not retaken; passage is confirmed through the interstate exchange of examination and licensure information from your current board (national lookup at CPAverify.org). Missouri does not impose a separate state rules exam; the 'Reciprocity via 4 & 10' and general reciprocity applications require that you have passed an Ethics Exam acceptable to the Board (the AICPA ethics exam or your home state's ethics exam), while the streamlined 'Reciprocity via Licensure' application form (MO 375-1096, rev. 12-2024) does not ask about one.
- 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 → Missouri
| New Hampshire (current) | Missouri (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)) | $165 (reciprocity application fee per the Board fee schedule) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | MOSBA does not publish a processing time for reciprocity applications |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Missouri State Board of Accountancy (MOSBA) |
The destination column is what you must satisfy — Missouri sets the rules for this move.
Step by step
- Confirm Missouri's current requirements on the Missouri State Board of Accountancy (MOSBA) website (linked below) — rules change.
- Submit the endorsement application to the Missouri State Board of Accountancy (MOSBA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in good standing in another US jurisdiction (the streamlined 'Reciprocity via Licensure' path requires at least one year of licensure elsewhere).
- Submit verification of licensure / Authorization for Interstate Exchange of Examination and Licensure Information from the original board.
- Reciprocity via 4 & 10 (and general reciprocity) applicants: have passed an Ethics Exam acceptable to the Board (AICPA or home-state ethics exam).
- Alternatively, apply under 'Reciprocity via 4 & 10': four years of experience as a licensed CPA outside Missouri within the ten years immediately preceding the application (applicants who do not meet the one-year licensure requirement are asked to contact the Board).
- 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 Missouri?
No — the Uniform CPA Exam transfers with your license.
Do I need a Missouri license, or does mobility cover the move?
If Missouri becomes your principal place of business, you apply to the Missouri State Board of Accountancy (MOSBA) for a reciprocal license. If you are only serving Missouri clients from New Hampshire, practice privilege usually covers you with no Missouri license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Missouri?
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.
- MOSBA — Board of Accountancy Forms (Reciprocity via Licensure application) ↗ (accessed 2026-10-29)
- MOSBA — Application for a License as a CPA by Reciprocity (via Licensure), MO 375-1096 rev. 12-2024 ($165 fee) ↗ (accessed 2026-10-29)
- MOSBA — Application for License by Reciprocity via 4 & 10, MO 375-0133 (4 years as a licensed CPA within the preceding 10; Ethics Exam acceptable to the Board; $165) ↗ (accessed 2026-10-29)
- MOSBA — Fee schedule ($165.00 reciprocity fee) ↗ (accessed 2026-10-29)
- MOSBA — CPA Examination page (120 semester hours to sit; education overview) ↗ (accessed 2026-10-29)
- MOSBA — New Licensure Pathway for CPAs (SB 1233, effective August 28, 2026: baccalaureate + two years' experience) ↗ (accessed 2026-10-29)
- NASBA — Substantial Equivalency and practice privilege (UAA Section 23) ↗ (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 2026-10-29
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com