CPA / Accounting License from Ohio to New Hampshire: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) ↗
Yes — New Hampshire recognizes CPA licenses from all states, including Ohio. Apply to the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
New Hampshire recognizes substantial equivalency, so your Ohio CPA license clears the bar on its own — the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) cares that you are a CPA in good standing, not that your license came from Ohio. What remains is New Hampshire-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any New Hampshire ethics or rules-of-conduct exam. Do the mobility math first, though — if New Hampshire is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Ohio → New Hampshire
| Ohio (current) | New Hampshire (destination) | |
|---|---|---|
| Training hours | 150 | 120 |
| Application fee | $100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) | $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 | The Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services |
| Licensing authority | Accountancy Board of Ohio | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) |
The destination column is what you must satisfy — New Hampshire sets the rules for this move.
Step by step
- Confirm New Hampshire's current requirements on the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) website (linked below) — rules change.
- Submit the endorsement application to the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) (application linked below).
- 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
Related guides
Frequently asked questions
Does New Hampshire accept a Ohio CPA license?
Yes — New Hampshire recognizes CPA licenses from all states, including Ohio. Apply to the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Ohio to New Hampshire?
No — the Uniform CPA Exam transfers with your license. 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 need a New Hampshire license, or does mobility cover the move?
If New Hampshire becomes your principal place of business, you apply to the New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) for a reciprocal license. If you are only serving New Hampshire clients from Ohio, practice privilege usually covers you with no New Hampshire license, notice, or fee.
What does the Ohio-to-New Hampshire move 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).
Can I keep my Ohio CPA license after licensing in New Hampshire?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Ohio 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 2026-07-21.
- 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)
- Ohio Revised Code 4701.10 — issuance of a CPA certificate by reciprocity and by substantial equivalency (criminal records check per 4701.08; PSR course within 12 months) ↗ (accessed 2026-07-21)
- Accountancy Board of Ohio — Fees (reciprocity fee $100 under RC 4701.06; triennial permit fee up to $150) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA Section 23 practice privilege vs. reciprocal license) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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