New Hampshire HB 1259: relative to the issuance of certificates as a certified public accountant.

Bill Text

HB 1259 - VERSION ADOPTED BY BOTH BODIES

12Feb2026... 0360h

2026 SESSION

 26-2791

 09/08

HOUSE BILL 1259

AN ACT relative to the issuance of certificates as a certified public accountant.

SPONSORS: Rep. Johnson, Straf. 11; Rep. Colby, Merr. 9; Rep. Muns, Rock. 29; Rep. Vallone, Rock. 5; Sen. Reardon, Dist 15

COMMITTEE: Executive Departments and Administration

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ANALYSIS

 This bill modifies certain requirements for obtaining a certificate as a certified public accountant and allows for individuals with certificates issued by other states to offer services in New Hampshire subject to certain requirements.

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Explanation: Matter added to current law appears in bold italics.

 Matter removed from current law appears [in brackets and struckthrough.]

 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

12Feb2026... 0360h 26-2791

 09/08

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to the issuance of certificates as a certified public accountant.

Be it Enacted by the Senate and House of Representatives in General Court convened:

 1 New Hampshire Accountancy Act; Definitions. Amend RSA 309-B:3, XVIII and XIX to read as follows: 

 XVIII. ["Substantial equivalency" is a determination by the office or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act, or that the individual certified public accountant's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act. In ascertaining substantial equivalency as used in this statute, the office shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained. 

 XIX.] "Uniform Accountancy Act" means the [May 2014] ninth edition of the model legislation developed jointly by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy, published in July 2025. 

 2 New Hampshire Accountancy Act; Qualifications for a Certificate as a Certified Public Accountant. RSA 309-B:5, III is repealed and reenacted to read as follows: 

 III. The education requirements for a certificate shall be as follows: 

 (a) A post-baccalaureate degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule: 

 (b) A baccalaureate degree plus an additional 30 semester credit hours, conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration as determined by board rule; or 

 (c) A baccalaureate degree conferred by a college or university acceptable to the board, the total education program to include an accounting concentration or equivalent as determined by board rule. 

 3 New Hampshire Accountancy Act; Qualifications for a Certificate as a Certified Public Accountant. Amend RSA 309-B:5, V to read as follows: 

 V. An applicant shall be required to pass all sections of the examination provided for in paragraph IV in order to qualify for a certificate. A passing grade for each section shall be 75. The applicant shall pass all sections of the examination within a time period established by the board, in accordance with rules adopted by the board pursuant to RSA 309-B:4, VI and RSA 309-B:5, IV. An applicant may be able to sit for the examination as of a date no more than 120 days before the applicant expects to obtain his or her baccalaureate degree, pursuant to rules established by the board. 

 4 New Hampshire Accountancy Act; Qualifications for a Certificate as a Certified Public Accountant. RSA 309-B:5, IX(a)-(b) is repealed and reenacted to read as follows: 

 (a) Two years, for a candidate who is applying for licensure on the basis of the educational requirement in RSA 309:B:5, III(c).

 (b) One year, for a candidate who is applying for licensure on the basis of the educational requirement in RSA 309-B:5, III(a) or (b).

 5 New Section; New Hampshire Accountancy Act; Mobility. Amend RSA 309-B by inserting after section 6 the following new section: 

 309-B:6-a Mobility. 

 I. An individual whose principal place of business is outside this state is granted the privilege to perform or offer to perform services, whether in person or by mail, telephone, or electronic means, in this state as a certified public accountant without notice to