CPA / Accounting License from New Hampshire to Oklahoma: Does It Transfer? (2026)
Does Oklahoma accept a New Hampshire CPA license?
A CPA license transfers from New Hampshire to Oklahoma by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Oklahoma Accountancy Board (OAB), verify your New Hampshire license, and meet Oklahoma's endorsement requirements. The Uniform CPA Examination is not retaken; grades and licensure are verified by the original certifying board via OAB Form E002 (Authorization for Interstate Exchange of Examination and Licensure Information). Oklahoma additionally requires all reciprocal applicants to complete the AICPA Professional Ethics comprehensive course/examination with a score of at least 90%.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
Oklahoma 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 Oklahoma Accountancy Board (OAB) — 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 Oklahoma's own.
What's different between New Hampshire and Oklahoma
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Oklahoma. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Oklahoma (this page): Licensure by endorsement.
Oklahoma 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 Oklahoma.
- Application fee
Oklahoma lists $220–$345 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Oklahoma'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
Oklahoma and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Oklahoma (this move): The Uniform CPA Examination is not retaken; grades and licensure are verified by the original certifying board via OAB Form E002 (Authorization for Interstate Exchange of Examination and Licensure Information). Oklahoma additionally requires all reciprocal applicants to complete the AICPA Professional Ethics comprehensive course/examination with a score of at least 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 → Oklahoma
| New Hampshire (current) | Oklahoma (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)) | $220–$345 ($145 non-refundable application fee + $75 registration fee = $220 for the reciprocal certificate; add the $125 permit-to-practice fee if practicing public accounting ($345 total). Fingerprint vendor fee paid separately; registration fee is $50 if age 65 or older) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | OAB does not publish an overall processing time; issuance cannot finalize until the fingerprint background check clears (experience-verification correspondence alone runs about 1-2 weeks) |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Oklahoma Accountancy Board (OAB) |
The destination column is what you must satisfy — Oklahoma sets the rules for this move.
Step by step
- Confirm Oklahoma's current requirements on the Oklahoma Accountancy Board (OAB) website (linked below) — rules change.
- Submit the endorsement application to the Oklahoma Accountancy Board (OAB) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate/license issued by examination and be currently authorized to practice public accounting in another US jurisdiction, and qualify under one Form R008 option: meet Oklahoma's current requirements (150 semester hours with the required accounting coursework plus 1,800 hours of accounting experience within the four years before applying), meet the Oklahoma requirements in effect when your certificate was issued or when you became a candidate (older certificates), have four years of experience practicing as a CPA within the last ten years, or hold a NASBA National Qualification Appraisal Service substantial-equivalency report.
- Complete the AICPA Professional Ethics comprehensive course/examination with a score of at least 90%.
- Submit OAB Form E002 (interstate exchange of examination and licensure information) completed by the original certifying board.
- Fingerprint-based national (FBI) criminal background check.
- If practicing public accounting in Oklahoma, apply within 120 days and obtain a permit to practice (40 hours of prior-year CPE required).
- 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 Oklahoma?
No — the Uniform CPA Exam transfers with your license.
Do I need an Oklahoma license, or does mobility cover the move?
If Oklahoma becomes your principal place of business, you apply to the Oklahoma Accountancy Board (OAB) for a reciprocal license. If you are only serving Oklahoma clients from New Hampshire, practice privilege usually covers you with no Oklahoma license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Oklahoma?
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.
- Oklahoma Accountancy Board — Instructions for Reciprocal Applicants / Application for Reciprocal CPA Certificate (OAB Form R008): eligibility Options 1-5, fees, AICPA ethics exam, fingerprint background check ↗ (accessed 2026-10-29)
- Oklahoma Accountancy Board — Licensing ↗ (accessed 2026-10-29)
- Oklahoma Accountancy Board — Application for Reciprocal CPA Certificate (file within 120 days; apply online through the Applicant Portal or with Form R008) ↗ (accessed 2026-10-29)
- Oklahoma Accountancy Board — Oklahoma Accountancy Act and Rules (September 2026): Act Sec. 15.13 reciprocity routes (current requirements, requirements at original issue or candidacy, four of the last ten years, NASBA NQAS); OAC 10:15-21-1; fees $145 / $75 / $125 (OAC 10:15-27-7.2, -8, -9) ↗ (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