New Hampshire CPA Requirements (2026): Exam and License
New Hampshire exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 + 30/24
New Hampshire’s exam instructions use a qualifying bachelor’s degree, 120 credits, 30 accounting credits, and 24 business credits.
Check exam entryCheckpoint 2
Can I obtain the license?
HB 1259, Chapter 34, was approved and became effective April 22, 2026. The law establishes three education and experience combinations.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
New Hampshire CPA Exam eligibility
New Hampshire’s exam instructions use a qualifying bachelor’s degree, 120 credits, 30 accounting credits, and 24 business credits.
- Conditional early admission depends on the applicable rules; do not treat the 120-day provision as unconditional permission to test.
- Older NASBA 150-only licensing prose should not override the enacted 2026 law.
Map your transcript
New Hampshire accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 30 credits | 24 credits | Bachelor’s degree and 120 credits |
| License | Qualifying statutory concentration | Qualifying statutory concentration | Use current implementation for the selected degree route |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
New Hampshire CPA license pathways
HB 1259, Chapter 34, was approved and became effective April 22, 2026. The law establishes three education and experience combinations.
| Route / availability | Education | Experience |
|---|---|---|
| Bachelor’s route | Qualifying bachelor’s degree | 2 years |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year |
| Post-bachelor’s route | Qualifying post-bachelor’s degree | 1 year |
- The new bachelor’s route uses two years, while qualifying additional education and post-bachelor’s routes use one year.
- Confirm the experience and early-exam implementation with the board before treating the statutory outline as a complete application checklist.
Dates that affect your decision
Planning for New Hampshire CPA requirements in 2027
The April 2026 law can inform a 2027 plan today; detailed early-admission and experience decisions still require current implementation.
April 22, 2026
EffectiveHB 1259 becomes law
The enacted text supersedes an older universal 150-credit licensing summary.
Worked planning example
A bachelor’s graduate reading an older 150-only guide
Illustrative candidate scenario, not an eligibility determination.
Starting point
You are planning around two years of qualifying work but an older NASBA paragraph still says 150 credits for licensing.
What the rules mean
Use the enacted April law for the available pathway outline and current board instructions for the implementation.
Next action
Confirm the required experience evidence and concentration before choosing extra credits solely to satisfy the older summary.
From education to an appointment
How to apply and prepare in New Hampshire
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
New Hampshire CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $171.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the New Hampshire CPA Exam requirements in 2026?
- New Hampshire’s exam instructions use a qualifying bachelor’s degree, 120 credits, 30 accounting credits, and 24 business credits. Conditional early admission depends on the applicable rules; do not treat the 120-day provision as unconditional permission to test. Older NASBA 150-only licensing prose should not override the enacted 2026 law.
- Does New Hampshire require 150 hours for CPA licensure in 2026?
- HB 1259, Chapter 34, was approved and became effective April 22, 2026. The law establishes three education and experience combinations. Bachelor’s route: Qualifying bachelor’s degree; 2 years. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year. Post-bachelor’s route: Qualifying post-bachelor’s degree; 1 year.
- How should I plan for New Hampshire CPA requirements in 2027?
- The April 2026 law can inform a 2027 plan today; detailed early-admission and experience decisions still require current implementation.
- Are New Hampshire exam eligibility and licensing the same?
- They are separate checkpoints. Use the enacted April law for the available pathway outline and current board instructions for the implementation. Confirm the required experience evidence and concentration before choosing extra credits solely to satisfy the older summary.
- What should I confirm before applying in New Hampshire?
- Early-exam and experience implementation after HB 1259 remain confirmation items.
- Does a CPAPass account apply for my New Hampshire license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official New Hampshire requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.