1. (a) Each applicant for certification as a CPA shall have met at least one of the following educational requirements in effect in NH, at the time the applicant successfully completed the exam, as follows:

   1. (1) For those applicants who successfully completed the exam before January 1, 2005:

      1. a. At least a baccalaureate degree from an educational institution accredited pursuant to Ac 303.02(b);
      2. b. At least 24 semester hours in business; and
      3. c. At least 12 semester hours in accounting;

   2. (2) For those applicants who successfully completed the exam on or after January 1, 2005:

      1. a. At least a baccalaureate degree from an educational institution accredited pursuant to Ac 303.02(b);
      2. b. At least 120 semester hours of education;
      3. c. At least 24 semester hours in business; and
      4. d. At least 12 semester hours in accounting; or

   3. (3) For those applicants who successfully completed the exam on or after July 1, 2014:

      1. a. At least a baccalaureate degree that includes at least 150 hours pursuant to Ac 303.02(f) from an educational institution accredited pursuant to Ac 303.02(b);
      2. b. At least 30 semester hours of education meeting the criteria in Ac 303.02;
      3. c. The total required semester hours of education consisting of not less than 30 hours in accounting and 24 hours in business courses accredited pursuant to 303.02(b).

2. (b) An educational institution shall be considered by the OPLC to be accredited if:

   1. (1) Approved by a member of a regional or national accrediting agency that is recognized by the United States Department of Education; or
   2. (2) Approved by the “American Assembly of Collegiate Schools” (AACSB).
3. (c) A candidate shall be considered as having graduated from an accredited educational institution if, at the time the educational institution granted the applicant's degree, it was accredited pursuant to (b) above.

4. (d) If the educational institution was not accredited at the time the applicant's degree was received, but was accredited at the time the application is filed with the OPLC, the institution shall be deemed to be accredited provided that the educational institution:

   1. (1) Certifies that the applicant’s total educational program would qualify the applicant for graduation with a baccalaureate degree during the time the institution has been accredited; and
   2. (2) Furnishes the OPLC with college catalogue course numbers and descriptions that demonstrate that the pre-accreditation courses are substantively equivalent to their analogous post-accreditation courses.

5. (e) If an applicant's degree was received at an accredited educational institution, but contained course work taken at a non-accredited institution, such courses shall be deemed to have been taken at the accredited educational institution from which applicant's degree was received, provided the accredited educational institution either:

   1. (1) Has accepted such courses by including them in its official transcript; or
   2. (2) Has certified to the OPLC that it will accept such courses for credit toward graduation.

6. (f) A graduate of a 4-year degree-granting educational institution not accredited at the time applicant’s degree was received or at the time the application was filed shall be deemed by the OPLC to be a graduate of an accredited educational institution if all of the following are true:

   1. (1) A credentials evaluation service approved by the OPLC certifies that the applicant's degree is equivalent to a degree from an accredited educational institution;
   2. (2) An accredited educational institution has accepted the applicant’s non-accredited baccalaureate degree for admission to a graduate business degree program; and
   3. (3) The applicant has satisfactorily completed at least 150 semester hours, including at least 24 semester hours of business of which 12 shall be in accounting from the baccalaureate or post baccalaureate education.
7. (g) The OPLC shall deny an application for initial certification if the OPLC determines by a preponderance of the evidence that the applicant has not met the education requirements set forth in RSA 309-B:5, III, and this section.

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 302.02)