CPA / Accounting License from New Hampshire to Nebraska: Does It Transfer? (2026)
Does Nebraska accept a New Hampshire CPA license?
A CPA license transfers from New Hampshire to Nebraska by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Nebraska Board of Public Accountancy, verify your New Hampshire license, and meet Nebraska's endorsement requirements. The Uniform CPA Examination is not retaken; the original state verifies the applicant's exam grades and successful completion via the Authorization for Interstate Exchange of Examination and Licensure Information (national lookup at CPAverify.org). Nebraska requires no separate state rules exam for reciprocal applicants.
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Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
Nebraska 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 Nebraska Board of 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 Nebraska's own.
What's different between New Hampshire and Nebraska
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Nebraska. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Nebraska (this page): Licensure by endorsement.
Nebraska 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 Nebraska.
- Application fee
Nebraska lists $200 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Nebraska'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
Nebraska and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Nebraska (this move): The Uniform CPA Examination is not retaken; the original state verifies the applicant's exam grades and successful completion via the Authorization for Interstate Exchange of Examination and Licensure Information (national lookup at CPAverify.org). Nebraska requires no separate state rules exam for 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 → Nebraska
| New Hampshire (current) | Nebraska (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)) | $200 (initial certificate fee for a reciprocal certificate; unsuccessful applications incur a $100 administrative processing fee; statute caps the reciprocal fee at $400) |
| 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) | Nebraska Board of Public Accountancy |
The destination column is what you must satisfy — Nebraska sets the rules for this move.
Step by step
- Confirm Nebraska's current requirements on the Nebraska Board of Public Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Nebraska Board of Public Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate in full force and effect in at least one other US state.
- Be a resident of Nebraska, have a place of business in Nebraska, or be regularly employed in the state.
- Complete 150 semester hours in the required subject areas with a baccalaureate degree or higher.
- Submit the Authorization for Interstate Exchange of Examination and Licensure Information to the original board.
- If lacking the 150 hours, qualify instead under the 'Reciprocal 4 in 10' path (at least four years of experience in the practice of public accountancy within the preceding ten years).
- 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 Nebraska?
No — the Uniform CPA Exam transfers with your license.
Do I need a Nebraska license, or does mobility cover the move?
If Nebraska becomes your principal place of business, you apply to the Nebraska Board of Public Accountancy for a reciprocal license. If you are only serving Nebraska clients from New Hampshire, practice privilege usually covers you with no Nebraska license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Nebraska?
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 New Hampshire 2026-10-29, Nebraska 2026-07-21.
- Nebraska Board of Public Accountancy — Licensing Requirements / Apply for Certificate (residency, 150 hours, reciprocal certificate) ↗ (accessed 2026-07-21)
- Nebraska Board of Public Accountancy — Reciprocal CPA Certificate Application (PDF) ↗ (accessed 2026-07-21)
- Nebraska Board of Public Accountancy — '4 in 10' Reciprocal CPA Certificate Application (PDF) ↗ (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 New Hampshire 2026-10-29, Nebraska 2026-07-21
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