Transfer Your CPA / Accounting License to New Hampshire: Reciprocity & Endorsement (2026)

New Hampshire is one of the boards that does not simply hand a substantially-equivalent CPA its license. The New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) evaluates you individually — frequently through an experience test counted in years of recent practice — so read its route below before assuming the automatic path applies. What you keep either way: your CPA Exam passage transfers, and your existing license is the basis of the review, not a fresh start.

Contrary to widespread aggregator claims that New Hampshire has 'no in-state reciprocity,' the Board clearly grants reciprocal certificates: NH Admin Code Ac 301.05 provides the reciprocity application form and Ac 304 sets domestic-reciprocity education/experience standards. New Hampshire's current licensure education requirement is 150 semester hours (a baccalaureate of at least 120 hours plus 30 additional hours, with at least 30 hours in accounting and 24 in business). Ac 304.03(a)(3) applies that standard to "Applicants for certification by reciprocity on or after July 1, 2014" (the lead-in of Ac 304.03(a) and Ac 301.02(e) also refer to the requirement in effect when the exam was passed); NASBA, which processes New Hampshire applications, advises that only applicants who passed all four exam sections before July 1, 2014 and have two years of verifiable experience before that date may proceed without 150 hours. If you passed the exam before July 1, 2014, confirm your education standard with the Board. Two reciprocity experience routes exist: meet the standard experience requirement, or show active public-accounting practice for four of the last ten years. This is the license transfer, separate from the practice permit/mobility available to out-of-state CPAs whose principal place of business is not New Hampshire. Applications are filed through NASBA Licensing Services; the $75 figure is the OPLC (state) fee under Plc 1002.01, and NASBA's New Hampshire page lists the Reciprocal application at $201 without itemizing how that relates to the state fee.