CPA / Accounting License from New Hampshire to Virginia: Does It Transfer? (2026)
Does Virginia accept a New Hampshire CPA license?
Yes — Virginia recognizes CPA licenses from all states, including New Hampshire. Apply to the Virginia Board of Accountancy (VBOA) 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
Virginia recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the Virginia Board of Accountancy (VBOA) cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is Virginia-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Virginia ethics or rules-of-conduct exam. Do the mobility math first, though — if Virginia 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 Virginia
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Virginia. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to Virginia (this page): Full reciprocity.
Virginia to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and Virginia 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 Virginia.
- Application fee
Virginia lists $75 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Virginia'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
Virginia and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Virginia (this move): The Uniform CPA Examination is never retaken; passage is confirmed by requesting a Verification of Licensure from the issuing jurisdiction (national lookup at CPAverify.org). Virginia imposes no state rules exam and, since October 28, 2022, the VBOA no longer requires the AICPA professional ethics course for applicants coming in through substantial equivalency.
- 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 → Virginia
| New Hampshire (current) | Virginia (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)) | $75 (non-refundable application fee for an out-of-state / reciprocal applicant) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | VBOA does not publish a total processing time; it states each submitted document is reviewed within 2-5 business days before the online checklist updates |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Virginia Board of Accountancy (VBOA) |
The destination column is what you must satisfy — Virginia sets the rules for this move.
Step by step
- Confirm Virginia's current requirements on the Virginia Board of Accountancy (VBOA) website (linked below) — rules change.
- Submit the endorsement application to the Virginia Board of Accountancy (VBOA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in good standing from a substantially equivalent US jurisdiction.
- Create a VBOA online account and apply for a Virginia license.
- Request a Verification of Licensure be sent from the issuing state or jurisdiction.
- Be current with CPE in the issuing jurisdiction.
- 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 Virginia?
No — the Uniform CPA Exam transfers with your license.
Do I need a Virginia license, or does mobility cover the move?
If Virginia becomes your principal place of business, you apply to the Virginia Board of Accountancy (VBOA) for a reciprocal license. If you are only serving Virginia clients from New Hampshire, practice privilege usually covers you with no Virginia license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in Virginia?
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, Virginia 2026-07-21.
- Virginia Board of Accountancy — License reciprocity (substantial equivalency; AICPA ethics no longer required for SE applicants as of 10/28/2022) ↗ (accessed 2026-07-21)
- Virginia Board of Accountancy — Fees ($75 application fee) ↗ (accessed 2026-07-21)
- Virginia Board of Accountancy — Processing timelines (2-5 business days per document) ↗ (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, Virginia 2026-07-21
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com