Each person seeking a NH certificate to practice as a Certified Public Accountant (CPA) shall:

1. (a) Meet the education requirements set forth in RSA 309-B:5, III, and in Ac 303.02 prior to taking the applicable CPA exam;
2. (b) Meet the aggregate experience requirements set forth in RSA 309-B:5, IX or X, or a combination of both provided that the minimum amount of experience is documented, as required by Ac 303.04; and

3. (c) For an initial certification, each applicant shall submit an application package to the NASBA that includes:

   1. (1) A completed “Universal Application For Initial License” as required by Plc 304.01(a)(1);
   2. (2) A completed “CPA Addendum to the Universal Application for Initial Licensure” described in Ac 302.03(b)(2); and
   3. (3) The initial application fee required by Plc 1002.01.

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 301.02)