N.H. Code Admin. R. Ac 401.01
Renewal Process
Effective Sep 15, 2025#1663, eff 12-17-80; ss by #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98 New. #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35Board of Accountancy
- (a) Applications for renewal of a certificate, registration, or permit shall be processed in accordance with Plc 308.09 through Plc 308.12.
(b) For biennial renewal of a CPA certificate or for a PA registration, the applicant shall submit the following:
- (1) A completed and signed “Universal Application for License Renewal” required by Plc 308.05(b)(1);
- (2) A completed “CPA Certification and PA Registration Addendum to the Universal Application for License Renewal” required by Ac 401.04”;
- (3) On a separate sheet, a detailed report of the relevant circumstances, if any, of the answers to the “yes-no” questions on the application which are in the affirmative and include relevant supporting documents;
(4) A resume or curriculum vitae showing a chronological summary of the applicant’s public, industry, government, and academic accounting experience since the license lapsed that includes:
- a. The applicant’s position title;
- b. The beginning and ending dates of such employment;
- c. The name of the employer; and
- d. The city and state of the employer; and
- (5) The renewal fee required by Plc 1002.01.
(c) For biennial renewal of a firm permit, the applicant shall submit the following:
- (1) A completed and signed “Universal Application for License Renewal” required by Plc 308.05(b)(1);
- (2) A completed “CPA or PA Firm Addendum to the Universal Application For License Renewal”;
- (3) On a separate sheet, a detailed report of the relevant circumstances, if any, of the answers to the “yes-no” questions on the application which are in the affirmative and include relevant supporting documents;
- (4) Documentation of peer review, if required pursuant to Ac 405; and
- (5) The renewal fee required by Plc 1002.01.
Source. #1663, eff 12-17-80; ss by #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98 New. #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35