CPA / Accounting License from New Hampshire to Rhode Island: Does It Transfer? (2026)

What's different between New Hampshire and Rhode Island

Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Rhode Island. Exam notes are our summary of each board's published rules, with sources below.

Route, each way

New Hampshire to Rhode Island (this page): Full reciprocity.

Rhode Island to New Hampshire (the reverse move): Licensure by endorsement.

The two directions differ: New Hampshire and Rhode Island 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 Rhode Island.

Application fee

Rhode Island lists $375 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.

Education (semester hours)

Rhode Island'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

Rhode Island and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.

• Rhode Island (this move): The Uniform CPA Examination is not retaken; the applicant retains credit for sections passed in another state and licensure is verified through the existing out-of-state certificate (national lookup at CPAverify.org). Rhode Island's licensure standard includes a grade of 90% or better on the AICPA Professional Ethics comprehensive course, which a substantially-equivalent applicant will already have satisfied through the existing license.
• 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 → Rhode Island

The destination column is what you must satisfy — Rhode Island sets the rules for this move.

Step by step

1. Confirm Rhode Island's current requirements on the Rhode Island Board of Accountancy (Department of Business Regulation) website (linked below) — rules change.
2. Submit the endorsement application to the Rhode Island Board of Accountancy (Department of Business Regulation) (application linked below).
3. Arrange license verification from your current state via the verification system.
4. Hold a valid CPA certificate/permit in good standing from another US state whose licensure requirements are substantially equivalent (RIGL 5-3.1-7(g); all 55 US jurisdictions are substantially equivalent).
5. File the Reciprocity Application for Rhode Island; upon filing a completed application the applicant is deemed qualified to practice public accounting pending board review.
6. Baseline RI licensure requires 150 semester hours, one year (1,820 hours) of experience, and a 90%+ grade on the AICPA Professional Ethics comprehensive course (satisfied through the existing substantially-equivalent license).
7. Comply going forward with RI CPE (120 hours per three-year cycle, including at least 6 hours of ethics).
8. Pay the fees listed above, and allow for the processing time shown there.

Official links

Related guides