CPA / Accounting License from New Hampshire to South Dakota: Does It Transfer? (2026)
Does South Dakota accept a New Hampshire CPA license?
Yes — South Dakota recognizes CPA licenses from all states, including New Hampshire. Apply to the South Dakota Board of Accountancy (Department of Labor 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 Dakota recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the South Dakota Board of Accountancy (Department of Labor and Regulation) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is South Dakota-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any South Dakota ethics or rules-of-conduct exam. Do the mobility math first, though — if South 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 South Dakota
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into South Dakota. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to South Dakota (this page): Full reciprocity.
South Dakota to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and South 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 South Dakota.
- Application fee
South Dakota lists $100 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 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
South Dakota and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- South Dakota (this move): The Uniform CPA Examination is not retaken; passage is confirmed through an Authorization for Interstate Exchange of Examination and Licensure Information completed and forwarded by your home board (national lookup at CPAverify.org). South Dakota separately requires completion of a professional ethics exam (the AICPA professional ethics course) for the CPA certificate.
- 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 Dakota
| New Hampshire (current) | South 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)) | $100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | South Dakota Board of Accountancy (Department of Labor and Regulation) |
The destination column is what you must satisfy — South Dakota sets the rules for this move.
Step by step
- Confirm South Dakota's current requirements on the South Dakota Board of Accountancy (Department of Labor and Regulation) website (linked below) — rules change.
- Submit the endorsement application to the South Dakota Board of Accountancy (Department of Labor and Regulation) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate/license in good standing from another US jurisdiction.
- Have your home-state board complete and forward the Authorization for Interstate Exchange of Examination and Licensure Information.
- Complete the professional ethics exam (AICPA professional ethics course) if not already completed.
- Disclose and document any felony conviction or prior licensure/disciplinary action (moral-character review).
- 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 Dakota?
No — the Uniform CPA Exam transfers with your license.
Do I need a South Dakota license, or does mobility cover the move?
If South Dakota becomes your principal place of business, you apply to the South Dakota Board of Accountancy (Department of Labor and Regulation) for a reciprocal license. If you are only serving South Dakota clients from New Hampshire, practice privilege usually covers you with no South Dakota license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in South 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.
- SD Board of Accountancy — Application for Reciprocal Certificate (Form BOA 30, rev. 06/2026): $100 fee, interstate exchange authorization, professional ethics exam requirement ↗ (accessed 2026-10-29)
- SD Board of Accountancy — Mobility / substantial equivalency (South Dakota is a substantially-equivalent state) ↗ (accessed 2026-10-29)
- South Dakota Codified Laws ch. 36-20B (Sec. 36-20B-21 education/experience pathways, 36-20B-25 and 36-20B-26 certificate to applicant licensed by another state; amended SL 2026, ch 160) ↗ (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