- (a) Every applicant for examination for initial certification as a CPA shall take and pass, with a grade of 75 or above, each section of the Uniform Certified Public Accountant Examination and Advisory Grading Service (examination) of the American Institute of Certified Public Accountants (AICPA) as specified by RSA 309-B:5, IV. The examination shall be administered by the NASBA.
- (b) Pursuant to RSA 309-B:5, V, the applicant examinee shall be required to pass all sections of the examination within a 30 month period within the date that their first score was released by the NASBA.
- (c) Pursuant to RSA 309-B:5, V, no section passed more than 30 months prior to an applicant examinee receiving notification of passing the remaining sections shall be recognized for the purpose of determining (a) and (b).
- (d) Applicants seeking a waiver of the 30-month limitation shall submit a petition for waiver as required by Plc 211.03 through Plc 211.05 to explain the circumstances that are beyond the control of the applicant that have rendered them unable to meet the requirements for passing all sections of the examination within the 30-month period.
- (e) To arrange to sit for the examination, each applicant shall contact the NASBA directly as required by Plc 301.02(c) and Plc 303.03.
Source. #14399, eff 12-5-25, EXPIRES: 12-5-35 (formerly Ac 303.02)