Pursuant to RSA 309-B:5, III (c) on or after July 1, 2014 applicants for the CPA examination required pursuant to RSA 310-B:5 and Ac 304 shall have at least 120 semester hours of college education and include a baccalaureate degree conferred by a college or university accredited pursuant to Ac 303.02(b). The 150 semester hours of college education shall:

1. (a) Include at least 30 semester hours of accounting courses which shall include coverage in financial accounting auditing, taxation, and management accounting; and
2. (b) Include at least 24 semester hours of business courses other than accounting courses which includes business law, business information systems, finance, professional ethics, business organizations, and economics.

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 302.03)