Each CPA firm seeking a permit to practice as a CPA firm in NH that provides assurance services or compilation services shall complete and submit to the OPLC the “CPA Firm Permit Application” requiring the following information:

1. (a) The complete name of the CPA firm;

2. (b) The telephone number and business address of the CPA firm and contact information, including:

   1. (1) Street and number;
   2. (2) City;
   3. (3) State;
   4. (4) Zip code;
   5. (5) Contact person; and
   6. (6) Contact person’s e-mail address;

3. (c) An indication of the type of practice by selecting one of the following:

   1. (1) Certified Public Accountant(s);
   2. (2) Public Accountant(s);
   3. (3) Both CPA and PA; and
   4. (4) CPA or PA with non-licensee owners;

4. (d) A list of all partners, shareholders, or owners, including non-licensee owners on firm letterhead, that specifies:

   1. (1) Each such person’s name, home address, and home or cell phone number, person’s business address and business telephone number; and
   2. (3) A description of each person’s ownership interest, including percentage of ownership;

5. (e) A list of all licensees who work in NH for the CPA firm, that specifies:

   1. (1) Each such licensee’s name;
   2. (2) Each such licensee’s NH certificate number; and
   3. (3) Each such NH licensee’s certificate expiration date;
6. (f) A list of every state in which the CPA firm has applied for or holds a permit to practice as a CPA firm;
7. (g) A list of every past denial, revocation, suspension, or other disciplinary action taken against the CPA firm’s permit to practice in any state;

8. (h) Identification of the individual or individuals who will be in charge of attest services rendered in NH, including each licensee’s:

   1. (1) Full name;
   2. (2) Business address, business telephone number and e-mail address; and
   3. (3) NH certification number and certification expiration date;

9. (i) The type of entity, including but not limited to:

   1. (1) Professional corporation;
   2. (2) Partnership;
   3. (3) Limited liability company; or
   4. (4) Professional limited liability company;
10. (j) A copy of the most recent peer review acceptance letter, if the CPA firm has issued reports for 3 or more years;
11. (k) A statement indicating whether the application is an initial or a renewal;
12. (l) The affidavit described in Ac 302.07(b);
13. (m) The fee specified Plc 1002.01;
14. (n) A certification signed by an authorized representative of the firm indicating that the application is true and correct to the best of the representative’s knowledge and belief;
15. (o) Acknowledgment that the provision of false information is a basis for disciplinary action by the board; and
16. (p) A certification that at least a simple majority of the ownership of the firm is in accordance with RSA 309-B:8, III(a).

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 301.11)