1. (a) “Attest” means “attest” as defined in RSA 309-B:3, I(a), namely “ providing the following services: i

   1. (1) Any audit or other engagement to be performed in accordance with the American Institute of Certified Public Accountants’ Statements on Auditing Standards (SAS).
   2. (2) Any review of a financial statement to be performed in accordance with the American Institute of Certified Public Accountants’ Statements on Standards for Accounting and Review Services (SSARS).
   3. (3) Any examination of prospective financial statements to be performed in accordance with the American Institute of Certified Public Accountants’ Statements on Standards for Attestation Engagements (SSAE).
   4. (4) Any engagement to be performed in accordance with the Public Company Accounting Oversight Board's Auditing Standards.
   5. (5) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE), other than the examination described in subparagraph (a)(3).”
2. (b) “Assurance” is the process of evaluating and verifying the financial records, accounting entries, and financial statements as provided by the client. The term assurance includes “attest.”
3. (c) “Dishonest act” means any course of conduct involving intentional deception by the applicant, whether in the course of employment or as private conduct, and includes a violation or violations of any professional code of ethics or conduct to which the applicant is required to adhere, provided such violation relates to an intentional act.
4. (d) “Good character” means “good character” as defined in RSA 309-B:5, II, namely, “the lack of a history of dishonest or felonious acts.”

5. (e) “History of dishonest or felonious acts” means:

   1. (1) Conviction at any time of a felony that has not been annulled by a court of competent jurisdiction;
   2. (2) Conviction within the year immediately preceding the application of any criminal offense whether felony, or misdemeanor involving a dishonest act that has not been annulled by a court of competent jurisdiction;
   3. (3) Conviction within the 5 years immediately preceding the application of 2 criminal offenses, whether felony or misdemeanors, or both, involving dishonest acts that have not been annulled by a court of competent jurisdiction; or
   4. (4) Conviction within the 10 years immediately preceding the application of, in the aggregate, 3 or more criminal offenses, whether felony or misdemeanor, or a combination thereof, involving dishonest acts.

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35