CPA / Accounting License from New Hampshire to North Dakota: Does It Transfer? (2026)
Does North Dakota accept a New Hampshire CPA license?
Yes — North Dakota recognizes CPA licenses from all states, including New Hampshire. Apply to the North Dakota 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
North Dakota recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the North Dakota State Board of Accountancy cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is North Dakota-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any North Dakota ethics or rules-of-conduct exam. Do the mobility math first, though — if North Dakota 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 North Dakota
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into North Dakota. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to North Dakota (this page): Full reciprocity.
North Dakota to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and North Dakota 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 North Dakota.
- Application fee
North Dakota lists $140 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
North Dakota'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
North Dakota and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- North Dakota (this move): The Uniform CPA Examination is never retaken; exam passage and license status are verified via the authorization/interstate exchange form returned by the issuing board (national lookup at CPAverify.org). That form also confirms completion of the AICPA Ethics Examination.
- 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 → North Dakota
| New Hampshire (current) | North Dakota (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)) | $140 ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | Board does not publish a processing time; issuance is subject to Board approval and receipt of the interstate exchange form and references |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | North Dakota State Board of Accountancy |
The destination column is what you must satisfy — North Dakota sets the rules for this move.
Step by step
- Confirm North Dakota's current requirements on the North Dakota State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the North Dakota State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Qualify under Substantial Equivalency (hold a CPA certificate from a substantially-equivalent state, or personally attain SE status through NASBA) OR under Traditional Reciprocity (passed the Uniform CPA Exam plus at least 4 years of qualifying experience within the 10 years preceding application).
- Hold a certificate that is in force and in good standing.
- Submit the signed authorization/interstate exchange form completed by the other board.
- Traditional Reciprocity applicants provide three sealed character references; all applicants grant the Board permission to conduct a background investigation.
- 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 North Dakota?
No — the Uniform CPA Exam transfers with your license.
Do I need a North Dakota license, or does mobility cover the move?
If North Dakota becomes your principal place of business, you apply to the North Dakota State Board of Accountancy for a reciprocal license. If you are only serving North Dakota clients from New Hampshire, practice privilege usually covers you with no North Dakota license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in North Dakota?
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.
- ND State Board of Accountancy - Instructions & Application for Reciprocity/Substantial Equivalency (two provisions; $140 fee; SE list via NASBA; Traditional = 4 years within last 10; AICPA Ethics Exam; 150 hours w/ bachelor's; references; background investigation; PPB rule) ↗ (accessed 2026-10-29)
- ND State Board of Accountancy - Applications page (separate online Substantial Equivalency and Traditional Reciprocity applications via Certemy) ↗ (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