Out of State Permit

Instructions for Out of State Firms Filing a Firm Registration

1) Please answer each question fully.

2) You must provide a copy of the firms most recent peer review acceptance letter, if the firm is currently undergoing peer review, we will need the last peer review acceptance letter and a statement as to where in the peer review process the firm stands at the time you submit the registration.

3) Include a check, money order, cash or you may submit, a credit card form, located on our website under Quick Links. Please do not email or fax your credit card number.

The fee is $20.00 per individual affording practice privileges in New Hampshire through this firm.

4) Upon receipt of the completed form, and necessary attachments, the Board will review the application and if everything is in order, will send your firm an acknowledgement and a license to practice as an out of state firm. If any additional information should be required we will contact you.

Firms That Must Register

If your firm answers yes to any of the following, you must obtain a firm permit in accordance with RSA 309-B:8.

1) The firm has an office in this state performing attest services as defined in RSA 309-B: XIII-a.

2) The firm’s have an office in this state that uses the title “CPA” or “CPA firm”.

3) The firm does not have an office in this state but performs attest services including:

(A) The firm performs for an entity or business with its home office in New Hampshire, any audit or other engagement to be performed in accordance with the American Institute of Certified Public Accountant’s Statements on Auditing Standards; and/or

(B) The firm performs for an entity or business with its home office in New Hampshire, any examination of prospective financial statements to be performed in accordance with the American Institute of Certified Public Accountants’ Statements on Standards for Attestation Engagements; and/or

(C) The firm performs for an entity or business with its home office in New Hampshire, any engagement to be performed in accordance with the Public Company Accounting Oversight Board’s Auditing Standards.

If your firm does not have an office in this state but performs services described in 3),(A),(B),(C) above:

1) The firm must be enrolled in a peer review program in accordance with RSA 309-B: 8 or enrolled in a peer review program in accordance with AICPA Standards, and

2) At least a simple majority of the ownership in the firm is in accordance with RSA 309-B: 8 III (a), and

3) The firm shall designate a licensee who meets the requirements of RSA 309-B:6, who is responsible for the proper registration of the firm, and

4) The firm must designate a licensee who meets the requirements of RSA 309-B:6 who is responsible for supervising or who signs or authorizes someone to sign the accountants report in accordance with RSA 309-B: 8 III (c ) and (d).

Substantial Equivalency /Mobility