CPA exam and license requirements in New Hampshire
New Hampshire requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the New Hampshire Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in New Hampshire?
New Hampshire requires 120 semester credit hours to sit for the CPA exam. Candidates in New Hampshire sit under the rules of the New Hampshire Board of Accountancy.
How many credit hours do you need for a CPA license in New Hampshire?
New Hampshire requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in New Hampshire?
The CPA exam in New Hampshire costs $262.64 per section, a $171 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are New Hampshire board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in New Hampshire?
New Hampshire gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does New Hampshire require a CPA ethics exam?
New Hampshire: New Hampshire requires no AICPA or state ethics exam or course for initial licensure.
What work experience is required for a CPA license in New Hampshire?
New Hampshire requires one year (at least 1,500 hours) of accounting/audit experience under the 150-hour pathway, or two years under the new bachelor's-only pathway.
Who regulates CPAs in New Hampshire?
CPAs in New Hampshire are regulated by the New Hampshire Board of Accountancy. Its published requirements are at https://www.oplc.nh.gov/find-board/board-accountancy.
Recent changes and notes for New Hampshire
- HB 1259 (effective April 22, 2026) adds a licensure pathway: bachelor's degree with an accounting concentration + 2 years experience, no 150-hour requirement.
- Candidates may sit up to 120 days before their baccalaureate degree is conferred (HB 1259).
- No residency and no SSN needed to sit, but a U.S. Social Security number is required to apply for the license.
- Education must include 30 accounting hours + 24 business (non-accounting) hours; exam application $171, education evaluation $96.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://www.oplc.nh.gov/find-board/board-accountancy. Requirements change; confirm with the New Hampshire Board of Accountancy before applying.