Transfer Your CPA / Accounting License to New Hampshire: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) ↗
A CPA license transfers to New Hampshire by reciprocity: because New Hampshire treats every US CPA as substantially equivalent, the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) grants its license on the strength of your existing one rather than re-qualifying you. 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.. 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).
Moving to New Hampshire from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because New Hampshire recognizes substantial equivalency, the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If New Hampshire is not becoming your principal place of business — you are serving New Hampshire clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no New Hampshire license at all. Apply for the reciprocal license when New Hampshire is where you will actually be based.
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 is a 120-semester-hour + one-year-experience jurisdiction (not 150), so education_hours_required is 120. 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 does not include NASBA's separate processing fee.
New Hampshire requirements at a glance
| Exam | 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. |
|---|---|
| Training hours | 120 hours |
| Additional requirements |
|
| Fees | $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) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services |
Step by step
- Confirm New Hampshire's current requirements on the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) website — rules change.
- Submit the reciprocity/endorsement application to the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate/license in good standing from another jurisdiction.
- Meet the education requirement (baccalaureate degree with at least 120 semester hours, including at least 30 hours in accounting and 24 hours in business) and at least one year of accounting experience.
- Alternatively qualify via the reciprocity experience track: active in the practice of public accounting for at least four of the ten years immediately preceding the application.
- Submit the Authorization for Interstate Exchange of Examination and Licensure Information and three character references.
- Complete a criminal background check if indicated.
- Pay the fees ($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)) and allow OPLC does not publish a processing time; applications are processed through NASBA Licensing Services.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into New Hampshire:
Frequently asked questions
Does my CPA license transfer to New Hampshire?
A CPA license transfers to New Hampshire by reciprocity: because New Hampshire treats every US CPA as substantially equivalent, the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) grants its license on the strength of your existing one rather than re-qualifying you. 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.. 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).
Do I have to retake the CPA Exam to get licensed in New Hampshire?
No. 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..
Do I even need a New Hampshire CPA license, or does mobility cover me?
If New Hampshire is not your principal place of business, practice privilege (mobility) usually lets you serve New Hampshire clients with no New Hampshire license, notice, or fee. You apply to the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) for a reciprocal license when New Hampshire becomes where you are principally based.
What does a New Hampshire reciprocal CPA license cost?
$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) (OPLC fee schedule Plc 1002.01 sets the CPA initial/reciprocity application-and-licensing fee at $75; NASBA charges a separate application-processing fee).
How long does the New Hampshire reciprocity process take?
OPLC does not publish a processing time; applications are processed through NASBA Licensing Services — OPLC does not publish a processing time; applications are processed through NASBA Licensing Services.
How does New Hampshire's education requirement affect a reciprocal CPA license?
New Hampshire's initial-licensure baseline is 120 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- NH Admin Code Ac 301.05 — Application for Certification as CPA Through Reciprocity Form ↗ (accessed 2026-07-21)
- NH Admin Code Ac 304.03 — Domestic Reciprocity CPA Certificate Applicant Education (120 hours) ↗ (accessed 2026-07-21)
- NH Admin Code Ac 301.02 — CPA Certification Process Overview (reciprocity; 4-of-10-years experience track) ↗ (accessed 2026-07-21)
- NH Admin Code Plc 1002.01 — OPLC fee schedule (CPA $75 initial application/licensing) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]