1. (a) Definition:

   1. (1) “Accounting or auditing skills” means the provision of:

      1. a. One or more of the following public accounting services, as specified by RSA 309-B:5, IX, namely:

      2. i. Assurance services;

         ii. Management advisory services;

         iii. Financial advisory services;

         iv. Consulting services;

      3. v. Preparation of tax returns; or

         vi. Furnishing tax advice; or

      4. b. One or more of the following government accounting services, as specified by RSA 309-B:5, X(a) through (c), namely:

      5. i. Auditing the tax returns or books and accounts of nongovernmental entities in 3 or more distinct lines of commercial or industrial business in accordance with generally accepted auditing standards;

         ii. Auditing the books and accounts or activities of 3 or more governmental agencies or distinct organizational units in accordance with generally accepted auditing standards and reporting on their operations to a third party, to the Congress, or to a state legislature; or

         iii. Reviewing financial statements and supporting material covering the financial condition and operations of nongovernmental entities engaged in 3 or more distinct lines of commercial or industrial business under the supervision of a licensee to determine the reliability and fairness of the financial reporting and compliance with generally accepted accounting principles and applicable government regulations for the protection of investors and consumers.

2. (b) Pursuant to RSA 309-B:5, IX, each applicant submitting an “Universal Application For Initial License” for certification as a CPA shall meet the following general experience requirements:

   1. (1) Such experience shall be earned prior to the date that the candidate applies for certification in NH; and

   2. (2) Compliance with one of the following:

      1. a. A minimum of 2 years’ experience in accounting for an applicant with a baccalaureate degree; or

      2. b. A minimum of one years’ experience in accounting for an applicant with a master’s degree in:

         1. 1. Accounting;
         2. 2. Taxation;
         3. 3. Finance; or
         4. 4. Business administration; and
      3. c. A minimum of one year’s experience in accounting for an applicant on or after July 1, 2014 that meets the educational requirements of Ac 303.02(4) and RSA 309-B-5.
3. (c) For full-time accounting employees, each year’s experience shall consist of 12 calendar months as an employee under the supervision of a licensed CPA, CA, CPC, or other equivalent foreign designation holder, and shall include at least 1,500 hours of service solely involving the use of accounting or auditing skills, as defined in Ac 303.04(a)(1)a.
4. (d) For non-full time accounting employees 2,080 hours of accounting practice under the supervision of a licensed CPA, CA, CPC, or other equivalent foreign designation holder shall be completed within 6 years immediately preceding the submission of the application, and shall include at least 1,500 hours of services solely involving accounting or auditing skills, as defined in Ac 303.04(a)(1)a.
5. (e) For purposes of (c) and (d) above, no experience shall be counted as being under the supervision of a licensed CPA, CA, CPC, or other equivalent foreign designation holder unless such licensee has the authority to review, direct, and evaluate on a continuing basis the accounting activities of those who are under the supervision of a licensed CPA, CA, CPC, or other equivalent foreign designation holder.
6. (f) The applicant shall demonstrate that the minimum required experience in accounting has been fulfilled by the submission of the required documents.
7. (g) The OPLC shall make decisions on applications as required by Plc 304.09.

Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 302.04)