CPA / Accounting License from New Hampshire to South Carolina: Does It Transfer? (2026)
Does South Carolina accept a New Hampshire CPA license?
Yes — South Carolina recognizes CPA licenses from all states, including New Hampshire. Apply to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) 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
South Carolina recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is South Carolina-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any South Carolina ethics or rules-of-conduct exam. Do the mobility math first, though — if South Carolina 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 South Carolina
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into South Carolina. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to South Carolina (this page): Full reciprocity.
South Carolina to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and South Carolina 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 South Carolina.
- Application fee
South Carolina 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)
South Carolina'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
South Carolina and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- South Carolina (this move): The Uniform CPA Examination is not retaken; passage is verified through the Interstate Exchange of Examination and License Information (Form 2106) forwarded from a jurisdiction where you hold an active license (national lookup at CPAverify.org). South Carolina imposes no separate state ethics or rules examination on reciprocal applicants, although licensees must later meet ongoing CPE that includes 2 hours in a SC Board-approved Rules & Regulations course.
- 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 → South Carolina
| New Hampshire (current) | South Carolina (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 (Form 2103) total $165 = $50 application fee + $95 one-year licensing fee + $20 certificate fee; non-refundable. Criminal-background-check vendor fee paid separately.) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | The Board does not publish a processing time; licensure cannot be finalized until the criminal background check clears and Form 2106 is received from the issuing board |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) |
The destination column is what you must satisfy — South Carolina sets the rules for this move.
Step by step
- Confirm South Carolina's current requirements on the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) website (linked below) — rules change.
- Submit the endorsement application to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA certificate, license, or permit issued under the laws of any US state or territory (in good standing).
- Submit the Interstate Exchange of Examination and License Information Form (Form 2106) from a jurisdiction where you are licensed.
- Complete a criminal background check required by S.C. Code Section 40-2-35(B) (board-approved instructions are sent after the application is received).
- Submit a notarized Verification of Lawful Presence in the United States.
- Certify compliance with the CPE requirements of all jurisdictions in which you hold a license.
- 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 South Carolina?
No — the Uniform CPA Exam transfers with your license.
Do I need a South Carolina license, or does mobility cover the move?
If South Carolina becomes your principal place of business, you apply to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) for a reciprocal license. If you are only serving South Carolina clients from New Hampshire, practice privilege usually covers you with no South Carolina license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in South Carolina?
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, South Carolina 2026-07-21.
- SC Board of Accountancy — CPA Licensure Application by Reciprocity (Form 2103, rev. 07/03/2025): $165 fee breakdown, Form 2106 interstate exchange, criminal background check, any US state/territory ↗ (accessed 2026-07-21)
- S.C. Code Ann. Title 40 Chapter 2 (Sec. 40-2-240 reciprocity: passed Uniform CPA Exam, hold active out-of-state license, CPE compliance; rewritten by 2025 Act No. 34) ↗ (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, South Carolina 2026-07-21
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com