CPA / Accounting License from New Hampshire to Utah: Does It Transfer? (2026)
Does Utah accept a New Hampshire CPA license?
A CPA license transfers from New Hampshire to Utah by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Utah Division of Professional Licensing (DOPL) — Board of Accountancy, verify your New Hampshire license, and meet Utah's endorsement requirements. The Uniform CPA Examination is not retaken; passage is verified through your existing out-of-state license (national lookup at CPAverify.org). Utah additionally requires passage of the AICPA Professional Ethics Exam with a score of 90% or higher and passage of the open-book Utah Laws and Rules Examination.
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Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
Utah 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 Utah Division of Professional Licensing (DOPL) — Board of Accountancy — 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 Utah's own.
What's different between New Hampshire and Utah
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Utah. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Utah (this page): Licensure by endorsement.
Utah 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 Utah.
- Application fee
Utah lists $85 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Utah'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
Utah and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Utah (this move): The Uniform CPA Examination is not retaken; passage is verified through your existing out-of-state license (national lookup at CPAverify.org). Utah additionally requires passage of the AICPA Professional Ethics Exam with a score of 90% or higher and passage of the open-book Utah Laws and Rules 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 → Utah
| New Hampshire (current) | Utah (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)) | $85 (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | DOPL does not publish a processing time for endorsement applications |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Utah Division of Professional Licensing (DOPL) — Board of Accountancy |
The destination column is what you must satisfy — Utah sets the rules for this move.
Step by step
- Confirm Utah's current requirements on the Utah Division of Professional Licensing (DOPL) — Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Utah Division of Professional Licensing (DOPL) — Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license issued by any other US jurisdiction.
- Qualify on one endorsement track: meet the Utah requirements in effect when your original license was issued, OR show four years of professional experience after passing the Uniform CPA Exam within the preceding ten years, OR show education, examination, and experience substantially equivalent to Utah's requirements.
- Pass the AICPA Professional Ethics Exam with a score of 90% or higher.
- Pass the Utah Laws and Rules Examination.
- Submit to an interview by the Board if requested.
- 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 Utah?
No — the Uniform CPA Exam transfers with your license.
Do I need a Utah license, or does mobility cover the move?
If Utah becomes your principal place of business, you apply to the Utah Division of Professional Licensing (DOPL) — Board of Accountancy for a reciprocal license. If you are only serving Utah clients from New Hampshire, practice privilege usually covers you with no Utah license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Utah?
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, Utah 2026-07-21.
- Utah DOPL — Apply for a Certified Public Accountant (licensure by endorsement; endorsement map; AICPA Professional Ethics Exam and Utah Laws and Rules Exam required) ↗ (accessed 2026-07-21)
- Utah Code Sec. 58-26a-306 — license by endorsement (issued to a CPA licensed in any other US jurisdiction; meet original-issue requirements, or four-of-ten-years experience, or substantial equivalency) ↗ (accessed 2026-07-21)
- Utah Admin. Code R156-26a (Certified Public Accountant Licensing Act Rule) — qualifications, AICPA exam, ethics self-study ↗ (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, Utah 2026-07-21
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