1. (a) A CPA firm permit to practice is required for all CPA firms wishing to do business in NH.

2. (b) Each CPA firm seeking a permit to practice as a CPA firm in NH that provides assurance services or compilation services for a client having its home office in NH shall:

   1. (1) Demonstrate compliance with the ownership requirements set forth in RSA 309-B:8, III(a);
   2. (2) Demonstrate that any individual CPA who is responsible for supervising assurance services or authorizes someone to sign the accountant’s report on the financial statements on behalf of the firm, meets the experience requirements set forth in RSA 309-B:8, III(c);
   3. (3) Submit a fully completed “Universal Application for Initial License” as required by Plc 304.01(a)(1);
   4. (4) Submit an “Affidavit for Peer Review” revised 10/2025, if required pursuant to Ac 302.07;
   5. (5) Submit a copy of the most recent peer review acceptance letter, if the CPA firm has been issuing reports for 3 or more years, as required pursuant to Ac 302.07; and
   6. (6) Submit the application fee required by Plc 1002.01.

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 301.10)