Practice Privilege. Effective July 1, 2009, New Hampshire allows practice privileges.
A CPA whose principal place of business is outside of New Hampshire may provide services in New Hampshire without providing notice or paying a fee if the individual: - Holds a valid active license in a substantially equivalent jurisdiction; OR
- Has substantially equivalent individual CPA qualifications. Individual substantial equivalency can be evaluated through NASBA's CredentialNet service.
Please Note: Any individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to July 1, 2014, shall be exempt from the 150-hour education requirement for practice privilege purposes.
Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in New Hampshire, and no notice or other submission shall be provided by the individual.
Consent to Jurisdiction A CPA of another state exercising practice privileges in New Hampshire and the firm which employs the CPA consents, as a condition to the exercising of this privilege, to the following: - The personal and subject matter jurisdiction and disciplinary authority of this Board.
- Compliance with the provisions of the New Hampshire Accountancy Law and the rules and regulations adopted by the Board.
- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in New Hampshire individually and on behalf of the CPA firm.
- The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.
Firm Registration Requirements May Apply Effective July 24, 2018, New Hampshire offers firm mobility. If an individual qualified to exercise practice privileges wishes to perform any type of service which they are permitted or authorized to perform in their home jurisdiction for a client with its home office in New Hampshire or a client who is a resident of New Hampshire, they must do so either: - Through a firm that has obtained a valid New Hampshire firm license if the firm has a location in New Hampshire; or
- Through a firm with practice privileges in New Hampshire.
To qualify for practice privileges, a firm must: - Meet the ownership and peer review requirements of New Hampshire; and
- Be authorized to perform the same services in the home jurisdiction of the person performing the services under individual practice privileges.
A firm that qualifies for practice privileges in New Hampshire may use the title "CPA" in the name of the firm.
Click Firm Registration above for additional information.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Click Practice Privilege in the menu bar at the top of this page for additional information. |
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