skip navigationNEW HAMPSHIRE CODE OF ADMINISTRATIVE RULES*
NH JOINT BOARD

BOARD OF ACCOUNTANCY

ruler 

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OR the text of the rules is available by using the links below.

Adoption Dates:
Ac 100 - Adopted 12/20/11, Ac 103.01 - 11/1/14
Ac 200 - Adopted 11/21 & 12/27/07, 11/1/14 various sections
Ac 300- 500 - Readopted 1/1/15

 

CHAPTER Ac 100  ORGANIZATIONAL RULES

 

          PART Ac 101  Purpose and Scope

Section Ac 101.01  Purpose and Scope

 

PART Ac 102  DEFINITIONS

Section Ac 102.01  Board

Section Ac 102.02  Certified Public Accountant

Section Ac 102.03  Chartered Accountant

Section Ac 102.04  Client

Section Ac 102.05  Code of Professional Conduct

Section Ac 102.06  Contadores Publicos Certificado

Section Ac 102.07  CPA Firm

Section Ac 102.08  Financial Statement

Section Ac 102.09  Firm

Section Ac 102.10  License

Section Ac 102.11  Licensee

Section Ac 102.12  Permit

Section Ac 102.13  Public Accountancy

Section Ac 102.14  Public Accountant (PA)

Section Ac 102.15  Public Accounting Experience

Section Ac 102.16  Public Accounting Firm (PA Firm)

Section Ac 102.17  Semester Hour

 

          PART Ac 103  BOARD ORGANIZATION

Section Ac 103.01  Members and Officers

Section Ac 103.02  Organization

Section Ac 103.03  Meeting Location

Section Ac 103.04  Presiding Officer

Section Ac 103.05  Functions of the Board

Section Ac 103.06  Office Hours, Office Location, Mailing Address and Telephone

 

PART Ac 104 PUBLIC ACCESS TO INFORMATION

        Section Ac 104.01  Public Access

        Section Ac 104.02  Licensee Access to Information

        Section Ac 104.03  Record of Board Actions

        Section Ac 104.04  Copies

        Section Ac 104.05  Unavailability of Public Records

        Section Ac 104.06  List of Licensed Professionals and Exam Candidates

 

PART Ac 105 MEETINGS, DELIBERATIONS AND DECISIONS

        Section Ac 105.01  Meetings

        Section Ac 105.02  Quorum

        Section Ac 105.03  Board Meeting Procedures

        Section Ac 105.04  Procedures

        Section Ac 105.05  Tentative Decisions

 

PART Ac 106 APPOINTMENT OF COMMITTEES

        Section Ac 106.01  Committees

CHAPTER Ac 200 PRACTICE AND PROCEDURE

PART Ac 201  PURPOSE AND SCOPE

Section Ac 201.01  Purpose

Section Ac 201.02  Scope

 

PART Ac 202  DEFINITIONS

Section Ac 202.01  Definitions

 

PART Ac 203  FILING AND SERVICE OF DOCUMENTS

Section Ac 203.01  Filing of Documents with the Board

Section Ac 203.02  Subscription and Veracity of Documents

Section Ac 203.03  Service of Documents

Section Ac 203.04  Failure to Comply with Rules

 

PART Ac 204  COMPLAINTS, INVESTIGATIONS AND HEARINGS

Section Ac 204.01  Initiation of Disciplinary Proceedings

Section Ac 204.02  Complaints of Misconduct

Section Ac 204.03  Processing of Complaints and Complainant Participation

Section Ac 204.04  Investigations

 

          PART Ac 205  APPEARANCE BEFORE THE BOARD

Section Ac 205.01  Representatives

 

          PART Ac 206  PLEADINGS AND MOTIONS

Section Ac 206.01  Pleadings

Section Ac 206.02.  Motions and Objections Thereto

 

          PART Ac 207  TIME PERIODS

Section Ac 207.01  Computation of Time

Section Ac 207.02  Change in Allowed Times

Section Ac 207.03  Limitations

 

          PART Ac 208  PRESIDING OFFICER

Section Ac 208.01  Designation

Section Ac 208.02  Authority of Presiding Officer

Section Ac 208.03  Exceptions to Rulings by the Presiding Officer

Section Ac 208.04  Withdrawal of Presiding Officer

         

PART Ac 209  COMMENCEMENT OF ADJUDICATIVE PROCEEDINGS

Section Ac 209.01  Scope

Section Ac 209.02  Commencement

Section Ac 209.03  Docketing, Service of Notice, Public Notice

Section Ac 209.04  Intervention

Section Ac 209.05  Rights to Representation

Section Ac 209.06  Discovery and Disclosure

Section Ac 209.07  Subpoena

Section Ac 209.08  Ex Parte Communications

Section Ac 209.09  Consolidation

Section Ac 209.10  Severance

Section Ac 209.11  Waivers

 

PART Ac 210  ADJUDICATIVE PROCEEDING PROCESS

Section Ac 210.01  Prehearing Conferences

Section Ac 210.02  Burden of Proof

Section Ac 210.03  Methods of Proceeding

Section Ac 210.04  Evidence

Section Ac 210.05  Continuances

Section Ac 210.06  Inquiry by Board Members

Section Ac 210.07  Proposed Findings of Fact and Conclusions of Law

 

          PART Ac 211  DECISIONS AND ORDERS

Section Ac 211.01  Decisions and Orders

 

          PART Ac 212  RECONSIDERATION AND STAY

Section Ac 212.01  Motion for Reconsideration

Section Ac 212.02  Reconsideration on the Board’s Own Motion

Section Ac 212.03  Stay of Board Orders

 

          PART Ac 213  RULEMAKING

                  Section Ac 213.01  How Adopted

                  Section Ac 213.02  Petition for Rulemaking

                  Section Ac 213.03  Disposition of Petitions for Rulemaking

                  Section Ac 213.04  Requests for Explanation of Adopted Rules

                  Section Ac 214.05  Contents of Explanation

 

          PART Ac 214  DECLARATORY RULINGS

                  Section Ac 214.01  Petitions

                  Section Ac 214.02  Action on Petitions

CHAPTER Ac 300 CERTIFICATION, REGISTRATION, AND PERMIT REQUIREMENTS

PART Ac 301  APPLICATION PROCEDURE

Section Ac 301.01  Purpose

Section Ac 301.02  CPA Certification Process Overview

Section Ac 301.03  Requirements for Forms and Other Submissions

Section Ac 301.04  Application for Initial Certification as CPA Form

Section Ac 301.05  Application for Certification as CPA through Reciprocity Form
Section Ac 301.06  Character Reference Form

Section Ac 301.07  Public Accounting Experience Verification Form

Section Ac 301.08  Governmental Accounting Experience Verification Form                  
Section Ac 301.09  Authorization for Interstate Exchange of Information Form

Section Ac 301.10  CPA Firm Permit Overview

Section Ac 301.11  CPA Firm Permit Application Form

Section Ac 301.12  Affidavit for Peer Review Form

Section Ac 301.13  Fees

Section Ac 301.14  License Issuance and Expiration

 

PART Ac 302  QUALIFICATIONS

Section Ac 302.01  Initial CPA Applicant Qualifications

Section Ac 302.02  CPA Certificate Applicant Education

Section Ac 302.03  Educational Qualifications for CPA Examination

Section Ac 302.04   CPA Certificate Applicant Accounting Experience

Section Ac 302.05  Character

Section Ac 302.06  CPA Certificate Applicant Personal Appearance

Section Ac 302.07  CPA Firms

 

PART Ac 303  EXAMINATION

Section Ac 303.01  Scope

Section Ac 303.02  CPA Examination Required

Section Ac 303.03  CPA Examination Subjects

Section Ac 303.04  Conduct During CPA Examination

Section Ac 303.05  International Qualifications Examination (IQEX) Required

Section Ac 303.06  IQEX Subjects

Section Ac 303.07  Conduct During IQEX

 

PART Ac 304  RECIPROCITY

Section Ac 304.01  Domestic Reciprocity CPA Certificate Applicant Qualifications

Section Ac 304.02  Domestic Substantial Equivalency

Section Ac 304.03  Domestic Reciprocity CPA Certificate Applicant Education

Section Ac 304.04  Domestic Reciprocity CPA Applicant Accounting Experience

Section Ac 304.05  International Reciprocity

Section Ac 304.06  Character

Section Ac 304.07  CPA Applicant Personal Appearance

 

PART Ac 305 CREDENTIALS

        Section Ac 305.01  License

        Section Ac 305.02  Pocket Cards

CHAPTER Ac 400 CONTINUED STATUS

PART Ac 401  RENEWAL

Section Ac 401.01  Renewal Process Overview

Section Ac 401.02  General Requirements for Renewal Documentation

Section Ac 401.03  Certificate, Registration, and Permit Expiration

Section Ac 401.04  Renewal Forms

Section Ac 401.05  Documentation of Completion of Continuing Professional Education

Section Ac 401.06  Inactive Status Designation

Section Ac 401.07  Return to Active Practice

Section Ac 401.08  Voluntary Surrender by Licensees

 

PART Ac 402  REVOCATION, SUSPENSION, AND OTHER SANCTIONS

Section Ac 402.01  Initiation of Disciplinary Action

Section Ac 402.02  Disciplinary Sanctions

Section Ac 402.03  Revocation
Section Ac 402.04  Suspension
Section Ac 402.05  Primary Sanctions
Section Ac 402.06  Administrative Fines
Section Ac 402.07  Procedures for Assessing and Collecting Fines

 

PART Ac 403  CONTINUING EDUCATION

Section Ac 403.01  Continuing Professional Education Requirements

Section Ac 403.02  Continuing Professional Education

 

PART Ac 404  ONGOING REQUIREMENTS

Section Ac 404.01  Severance of Connection

Section Ac 404.02  CPA Outsourcing Disclosures to Clients

Section Ac 404.03  Retention of Client Records

 

PART Ac 405  PEER REVIEW

Section Ac 405.01  Definitions

Section Ac 405.02  Peer Review Required

Section Ac 405.03  Ethical Duties of Reviewer

CHAPTER Ac 500 ETHICS

PART Ac 501  APPLICABILITY

Section Ac 501.01  Application to All Professional Services

Section Ac 501.02  Violations of Rules Also an Act of Misconduct

Section Ac 501.03  Licensee Responsibility for Associates

Section Ac 501.04  Applicability to Indirect Services

 

PART Ac 502  INDEPENDENCE

Section Ac 502.01  Opinion on Financial Statements

 

PART Ac 503  INDEPENDENCE, INTEGRITY AND OBJECTIVITY

Section Ac 503.01  Standards of Integrity and Objectivity

 

PART Ac 504  GENERAL STANDARDS OF ACCOUNTING PRINCIPLES

Section Ac 504.01  Professional Standards

Section Ac 504.02  Accounting Principles

 

PART Ac 505  CONFIDENTIAL CLIENT INFORMATION

Section Ac 505.01  Disclosure of Confidential Information

Section Ac 505.02  Use of Third Party Service Providers

 

PART Ac 506  CONTINGENT FEES

Section Ac 506.01  Prohibition

Section Ac 506.02  Contingent Fee

Section Ac 506.03  Fees

 

PART Ac 507  ACTS DISCREDITABLE

Section Ac 507.01  Prohibition

Section Ac 507.02  Advertising and Other Forms of Solicitation

Section Ac 507.03  Commissions

Section Ac 507.04  Referral Fees

Section Ac 507.05  Form of Practice and Name

Section Ac 507.06  Registered Investment Advisors

 

CHAPTER Ac 100  ORGANIZATIONAL RULES

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PART Ac 101 PURPOSE AND SCOPE

Ac 101.01 Purpose and Scope.

(a)        The rules of this title implement the statutory responsibilities of the New Hampshire board of accountancy created by RSA 309-B:2.

            (b) These provisions regulate to but are not limited to the licensing of certified public accountants and public accountants and the practice of accountancy in the state of New Hampshire.

PART Ac 102  DEFINITIONS

Ac 102.01 "Board" means the New Hampshire board of accountancy created by RSA 309-B:4.

Ac 102.02  “Certified public accountant” (CPA) means a person holding a current certificate issued under RSA 309-B:5, or a person holding an equivalent accounting license issued in any jurisdiction in the United States.

 

                 Ac 102.03  “Chartered accountant” means person holding an accounting license issued in Australia, Canada, or Ireland that is at a level equivalent to a CPA in the United States.

 

             Ac 102.04  “Client” means a person, persons or entity which retains a practicing accountant or the firm of a practicing accountant, which firm is engaged in the practice of public accountancy, for the performance of professional accounting services.

 

          Ac 102.05  “Code of professional conduct” means the “Code of Professional Conduct” of the American Institute of Certified Public Accountants (AICPA), June 1, 2010 edition, including the interpretations.

 

          Ac 102.06  “Contadores Publicos Certificado” means a person holding a current accounting license issued in Mexico that is at a level equivalent to a CPA in the United States.

 

          Ac 102.07  “CPA firm” means “CPA firm” as defined by RSA 309-B:3, IV, namely, “a sole proprietorship, a corporation, a partnership including a limited liability partnership, a limited liability company including a professional limited liability company, or any other legally authorized association issued a license under RSA 309-B:8.”

 

          Ac 102.08   “Financial statement” means a document and related footnotes that purports to represent actual or prospective financial positions at a particular time, or results of operations, cash flow, or changes in financial position for a period of time, in conformity with generally accepted accounting principles or another comprehensive basis of accounting.

 

          Ac 102.09  “Firm” means any business entity, however configured or organized, engaged in the practice of public accountancy.  The term includes individuals and shareholders in any legally authorized entity engaged in the practice of public accountancy.

 

          Ac 102.10  “License” means “license” as defined by RSA 309-B:3, VIII, namely, “certificate issued under RSA 309-B:5, a permit issued under RSA 309-B:8 or a registration under RSA 309-B:9; or in each case, a certificate or permit issued under corresponding provisions of prior law.”

 

          Ac 102.11  “Licensee” means “licensee” as defined by RSA 309-B:3, IX, namely, “the holder of a license as defined in RSA 309-B:3, VIII” and includes each CPA and PA.

 

          Ac 102.12  “Permit” means “permit” as defined in RSA 309-B:3, XIII, namely, “a permit to practice as a CPA firm issued under RSA 309-B:8 or corresponding provisions of prior law, or under corresponding provisions of the laws of other states.”

 

          Ac 102.13  “Public accountancy” means the provision of any service, the undertaking of any function, or the exercise of any privilege for which a certificate, registration, or permit is required pursuant to RSA 309-B.

 

          Ac 102.14  “Public accountant (PA)” means a licensee whose registration has been issued pursuant to RSA 309-B:9.

 

          Ac 102.15  “Public accounting experience” means the performance of one or more kinds of services regulated under RSA 309-B and these rules and performed under the supervision of a CPA, Chartered Accountant, Contadores Publicos Certificado, PA or  in an entity that holds itself out to the public as a firm as defined in Ac 101.07.

 

          Ac 102.16  “Public accounting firm (PA firm)” means a business entity in which at least a simple  majority of the ownership of the firm, in terms of financial interests and voting rights, holds a registration issued under RSA 309-B:9, and is organized as:

 

          (a)  A sole proprietor;

 

          (b)  A corporation;

 

          (c)  A partnership, including a limited liability partnership;

 

          (d)  A limited liability company, including a professional limited liability company; or

 

          (e)  Any other kind of entity authorized or allowed by law.

 

          Ac 102.17  “Semester hour” means the number of hours which a class meets during a single semester, expressed on a per-credit basis, as calculated by the institution offering the course. 

 

PART Ac 103  BOARD ORGANIZATION


          Ac 103.01  Members and Officers.  Pursuant to RSA 309-B:4, I(a) the board is composed of a total of 7 members who are residents of New Hampshire and have been appointed by the governor with the approval of the council.  The membership includes 5 current CPAs, and 2 public members, all of whom meet the requirements of RSA 309-B:4, I(a).


           Ac 103.02 Organization. Every year, the board shall elect or appoint a chairperson, vice-chairperson, and secretary at the first meeting of the board in a calendar year.

    

          Ac 103.03  Meeting Location.  Board meetings are held at the place specified in the notice for the particular meeting.

 

          Ac 103.04  Presiding Officer.  The board chairperson presides at board meetings. In the absence of the chairperson, the board vice-chairperson presides at meetings.  In the absence of both the chairperson and the vice-chairperson, the members present select, by consensus, any other member to act as chairperson for that meeting.

 

          Ac 103.05  Functions of the Board.  The duties of the board include:

 

          (a)  Adopting rules relative to:

 

(1)  The issuance and renewal of licenses and permits;

 

(2)  Peer reviews;

 

(3)  Disciplinary matters;

 

(4)  Qualifications of applicants;

 

(5)  Establishment of all required fees;

 

(6)  Ethical and professional standards;

 

(7)  Conduct of hearings; and

 

(8)  Any other matters necessary for the proper administration of RSA 309-B;

 

          (b)  Actual issuance of licenses and permits to qualified applicants;

 

          (c)  The investigation and adjudication of complaints against licensees; and

 

          (d)  All other functions set forth in RSA 309-B.

 

            Ac 103.06    Office Hours, Office Location, Mailing Address and Telephone.

 

            (a)      The board’s office is located at the New Hampshire joint board, 121 South Fruit Street,
Concord, N.H. and shall be open to the public weekdays, excluding holidays, from 8:00 a.m. to 4:00 p.m.

 

            (b)     Correspondence shall be addressed to the board’s executive director at:

                                              New Hampshire Joint Board
                                              121 South Fruit Street
                                              Concord, NH 03301
 

            (c)      The board’s telephone number shall be (603)-271-2219.

 

PART Ac 104  PUBLIC ACCESS TO INFORMATION

 

          Ac 104.01  Public Access.  In accordance with RSA 91-A, any person may examine all public, non-exempt governmental records in the possession of the board, at the offices of the board, between 8:00 a.m. and 4:00 p.m., Monday through Friday.

 

          Ac 104.02  Licensee Access to Information.  Any licensee may examine all records of the board with respect to him or herself, except as exempted by law, at the office of the board, between the hours of 8:00 a.m. and 4 p.m. Monday through Friday.

 

          Ac 104.03  Record of Board Actions.  Minutes shall be kept of board meetings and of official actions taken by the board. Minutes of board actions which are not confidential under RSA 91-A:3, II or RSA 91-A:5 shall be available for inspection during the board’s ordinary office hours within 5 days from the close the meeting or vote in questions unless the 72 hours availability requirement of RSA 91-A:3, III is applicable.

 

     Ac 104.04  Copies.

 

          (a)  At the time and place identified in Ac 103.01, any person examining a document which is a governmental record may request a copy of that document.

 

          (b)  The board staff shall make copies of the documents examined and requested under (a) available in accordance with RSA 91-A:4, IV and Ac 104.04.

 

          (c)  The fee for copies made by the board staff shall be $.20 per page, payable before such copies are provided to the requestor.

 

          Ac 104.05  Unavailability of Public Records.  If the board is unable to make a governmental public record available for immediate inspection and photocopying, then it shall, within 5 business days of request:

 

          (a)  Make such record available;

 

          (b)  Deny the request in writing with reasons; or

 

          (c)  Furnish written acknowledgment of receipt of the request and a statement of the time reasonably necessary to determine whether the request will be granted or denied.

 

          Ac 104.06  List of Licensed Professionals and Exam Candidates.

 

          (a)  Any person may request orally, in writing, or electronically that the board provide that person with a complete list of CPAs, PAs, or firms.

 

          (b)  The board shall grant the request under (a) if the requestor pays the actual cost of copying and mailing the document. 

 

          (c)  The fee required by this section shall be paid only by:

 

(1)  Bank draft;

 

(2)  Money order;

 

(3)  Certified check;

 

(4)  Business or personal check;

 

(5)  Electronic transfer;

 

(6)  Cash; or

       

(7) Credit card.

 

PART Ac 105 MEETINGS, DELIBERATIONS AND DECISIONS

 

            Ac 105.01 Meetings. Regular meetings shall be held at least each month, provided that there is board business to be conducted. Special meetings shall be called by order of the chairperson or secretary. Each member of the board shall be notified in writing of each meeting and such notice shall contain the place, date, time, and subject of the meeting. Notice of meetings shall be posted at the board office and the state house.

 

          Ac 105.02  Quorum.  A quorum of the board consists of a majority of the board members then in office, pursuant to RSA 309-B:4, II(b).  A vote of the majority of those voting, is necessary for board action on anything requiring a vote of the board.

 

            Ac 105.03  Board Meeting Procedures.  The board shall conduct its meetings in the

following order:

 

            (a)  Interviews/meetings;

 

            (b)  Reading of the minutes;

 

            (c)  Reading of communications;

 

            (d)  Reading and consideration of applications;

 

            (e)  Unfinished business;

 

            (f)  New business; and

 

            (g)  Adjournment.

                     

            Ac 105.04   Procedures.  Roberts Rules of Order, 10th edition dated 2000 shall govern the procedures of the board.    

 

            Ac 105.05   Tentative Decisions  

           

            (a)      When necessary to conduct the board’s business in a timely and efficient manner, the board shall instruct its staff or a committee of the board to prepare a draft document, subject to subsequent review and approval by the board. Such instructions shall be known as tentative decisions.

 

            (b)     Tentative decisions shall not be final actions, and shall not be binding upon the board. Changes in the form or the substance of a tentative decision shall be made as often as necessary to produce a final document, which satisfactorily sets forth the final result the board intends to reach. The board’s final decision shall be issued only when the necessary majority has voted in favor of the final form of the proposed action, allowing time for printing or servicing the document in question.

                                                                                                           

PART Ac 106 APPOINTMENT OF COMMITTEES

 

            Ac 106.01  Committees

 

            (a)      A committee shall consist of one or more of board members who have been directed by the board to investigate and make recommendations on matters which could be handled by the full board.

           

            (b)     When expressly authorized by the board, the authority of a committee shall include:

 

                      (1)     The retention of voluntary assistance from qualified non-board members; and

 

                      (2)     The retention of paid advisors or consultants pursuant to RSA 332:G:3.

  

CHAPTER Ac 200  PRACTICE AND PROCEDURE

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PART Ac 201  PURPOSE AND SCOPE

 

          Ac 201.01  Purpose.  The board conducts proceedings for the purpose of acquiring sufficient information to make fair and reasonable decisions on matters within its statutory jurisdiction, including decisions on applications and complaints filed against licensees.  The goal of these proceedings is to secure a just, efficient, and accurate resolution.

 

          Ac 201.02  Scope.  The rules of this chapter shall apply to all administrative proceedings conducted by the board and shall be in addition to applicable requirements of RSA 541-A.

 

PART Ac 202  DEFINITIONS

 

          Ac 202.01  Definitions.

 

          (a)  “Adjudicative proceeding” means “adjudicative proceeding” as defined in RSA 541-A:1, I, namely, “the procedure to be followed in contested cases, as set forth in RSA 541-A:31 through RSA 541-A:36.”

 

          (b)  “Appearance” means a written notification to the board that a party, an intervenor or the representative of a party or intervenor intends to actively participate in an adjudicative proceeding.

 

          (c)  “Complaint” means an allegation of misconduct by a licensee, and which has been submitted in writing to the board.

 

         (d)  “Contested case” means “contested case” as defined in RSA 541-A:1, IV, namely, “a proceeding in which the legal rights, duties, or privileges of a party are required by law to be determined by an agency after notice and an opportunity for hearing.”

 

          (e)  “Declaratory ruling” means, “declaratory ruling” as defined by RSA 541-A:1, V, namely, “a ruling by the board as to the specific applicability of any statutory provision or of any rule or order” of the board.

 

          (f)  “Hearing” means the process by which the board receives and considers evidence, argument, or both, by methods appropriate to the circumstances, and includes:

 

(1)  Conducting trial-type evidentiary proceedings;

 

(2)  Directing the filing of exhibits, affidavits, memoranda, briefs, or oral arguments; or

 

(3)  Any combination of these or similar methods.

 

          (g)  “Intervenor” means a person without the status of a party but participating in an adjudicative proceeding to the extent permitted by the presiding officer acting pursuant to RSA 541-A:32.

 

          (h)  “Motion” means a request to the presiding officer for an order or ruling directing some act to be done in favor of the proponent of the motion, including a statement of justification or reasons for the request.

 

          (i)  “Order” means a document issued by the board:

 

(1)  Establishing procedures to be followed in an adjudicative or nonadjudicative proceeding;

 

(2)  Granting or denying a petition or motion;

 

(3)  Requiring a person to do, or to abstain from doing something; or

 

(4)  Determining a person’s rights to a license or other privilege established by RSA 309-B or the rules of the board.

 

          (j)  “Party” means “party” as defined by RSA 541-A:1, XII, namely, “each person or agency named or admitted as a party, or properly seeking and entitled as a right to be admitted as a party.”  As used in these rules, the term is intended also to include all intervenors, but not witnesses, unless the rule or context clearly indicates otherwise.

 

          (k)  “Person” means any individual, partnership, corporation, association, governmental subdivision or public or private organization of any character other than the board.

 

          (l)  “Petition” means a written request made outside the context of an adjudicative proceeding and seeking a particular action by the board.

 

          (m)  “Presiding officer” means “presiding officer” as defined by RSA 541-A:1, XIV, namely, “that individual to whom the board has delegated the authority to preside over a proceeding, if any; otherwise it shall mean the head of the agency.” 

 

          (n)  “Probable cause” means that there is an objectively reasonable basis to believe that something is true.

 

          (o)  “Proof by preponderance of the evidence” means a demonstration by admissible evidence that a fact or legal conclusion is more probably true than not.

 

          (p)  “Public comment hearing” means a proceeding held pursuant to RSA 541-A:11.

 

          (q)  “Record” means, in a contested case, the materials set forth in RSA 541-A:31, VI.

 

          (r)  “Rulemaking petition” means a petition made pursuant to RSA 541-A:4,I.

 

PART Ac 203  FILING AND SERVICE OF DOCUMENTS

 

          Ac 203.01  Filing of Documents with the Board.

 

          (a)  A document shall be considered filed when it is actually received at the board’s office in Concord and conforms to the requirements of this chapter.  A document tendered for filing under this chapter that is patently and facially in violation of the board’s rules shall not be accepted for filing.

 

          (b)  All documents filed shall be filed with an original and a copy for each board member who will hear the case.  However, only a single copy of correspondence, applications and complaints against licensees shall be filed.

 

          Ac 203.02  Subscription and Veracity of Documents.

 

          (a)  All complaints, petitions, motions, and replies filed with the board shall be signed by the proponent of the document or, if the party appears by representative, by the representative.

 

          (b)  The applicant’s signature on a document filed with the board shall be certification that:

 

(1)  The applicant has read the document;

 

(2)  The applicant is authorized to file it;

 

(3)  To the best of the applicant’s knowledge, information, and belief, there are good grounds to support it; and

 

(4)  The document has not been filed for purposes of delay or harassment.

 

          (c)  A willful violation of (b), above, shall cause the board to issue an order adverse to the party committing the violation.

 

          Ac 203.03  Service of Documents.

 

          (a)  Complaints against licensees shall be filed with the board and shall comply with the requirements of Ac 204.02.

 

          (b)  All petitions, replies, motions, objections, exhibits, memoranda, or other documents filed in an adjudicative proceeding shall be served by the proponent upon all parties to the proceeding by:

 

(1)  Depositing a copy of the document in the United States Postal Service, first class postage prepaid, addressed to the last address given to the board by the party being served, no later than the day the document is filed with the board; or

 

(2)  Delivering a copy of the document in hand on or before the date it is filed with the board.

 

          (c)  Notwithstanding (b) above, petitions for rulemaking and petitions for declaratory rulings shall be filed with the board by the petitioner without service upon other persons and shall comply with the requirements of Ac 214.02.

 

          (d)  All notices, orders, decisions, or other documents issued by the board in the course of an adjudicative proceeding shall be served by the board upon all parties to the proceeding by either:

 

(1)  Depositing a copy of the document, first class postage prepaid, in the United States Postal Service, addressed to the last address given to the board by the party being served; or

 

(2)  If a party is not represented, delivering a copy of the document in hand to the party.

 

          (e)  When a party authorizes a representative, service shall be upon the representative.

 

          (f)  Except for exhibits distributed at a prehearing conference or hearing, every document filed with the board, and required to be served upon the parties to an adjudicative proceeding, shall be accompanied by a certificate of service, signed by the person making service, attesting to the method and date of service, and the persons served.

 

          Ac 203.04  Failure to Comply with Rules.

 

          (a)  Failure to comply with the rules of this chapter shall result in:

 

(1)  Refusal of a noncompliant document for filing;

 

(2)  Denial or conditional denial of a noncompliant application, petition, or motion; or

 

(3)  Issuance of an order adverse to noncompliant person.

 

PART Ac 204  COMPLAINTS, INVESTIGATIONS AND HEARINGS

 

          Ac 204.01  Initiation of Disciplinary Proceedings.  The board shall undertake investigations and disciplinary hearings, in response to a written complaint filed in accordance with Ac 204.02 for which probable cause is found by the board or in response to other information that comes to the board’s attention for which probable cause is found by the board.

 

          Ac 204.02 Complaints of Misconduct.

 

          (a)  Complaints alleging misconduct by licensees for violations of RSA 309-B:10 or the board’s rules shall be in writing and filed at the board’s offices in Concord, New Hampshire.

 

          (b)  A complaint shall contain the following information:

 

(1)  The name, address, home and work telephone number, cellular telephone number, and electronic mail address as applicable of the complainant;

 

(2)  The name address, home and work telephone number, cellular telephone number, and electronic mail address as applicable of the licensee against whom the complaint is directed;

 

(3)  Date, time, place and summary of alleged violation(s);

 

(4)  Name, address, home and work telephone number, cellular telephone number, and electronic mail address as applicable of those having knowledge of the alleged violations;

 

(5)  Specific provision of statute or rule on which the complaint is based; and

 

(6)  Other data pertinent to the complaint.

 

          (c)  A complaint that alleges acts of misconduct that occurred more than 4 years before the filing date shall not be accepted unless it also alleges that these acts could not have reasonably been discovered during all or some substantial part of the intervening 4 year period.

 

          (d)  A complaint shall be treated as a petition to the board for the commencement of a disciplinary hearing that shall be conducted pursuant to Ac 209.

 

          (e)  The licensee shall respond in writing to stated misconduct allegations by addressing each allegation.  The licensee shall, within 15 days so respond or submit a written request for more time to respond.  Failure to respond or request more time shall result in an order of default, and the board shall then commence and conduct a disciplinary hearing.

 

          (f)  The board shall automatically grant one written request for more time to respond to allegations of misconduct pursuant to (e) above.  Such extension shall be for the amount of time requested, but shall not exceed 30 days from the date the response was due.

 

          Ac 204.03  Processing of Complaints and Complainant Participation.

 

          (a)  Upon receipt of a complaint, the board shall commence an investigation pursuant to Ac 204.04.

 

          (b)  The board shall dismiss a complaint at any time for failure to allege misconduct, failure to respond to a request for information, or failure to participate in any investigation or hearing ordered by the board.  However, the board shall independently pursue allegations of misconduct alleged against a licensee under its jurisdiction upon receipt of information alleging such misconduct.  Such complaint shall also comply with Ac 204.02.

 

          (c)  After receiving the investigator’s report, the board shall, with the consent of the licensee, enter a settlement agreement that imposes discipline upon the licensee and terminates further disciplinary action in whole or part.

 

          (d)  Unless previously settled, a complaint that alleges misconduct, and for which the board finds probable cause, shall be incorporated into a notice of hearing that commences a disciplinary hearing pursuant to Ac 209.02.

 

          (e)  When a complaint is the subject of a disciplinary hearing, the notice of hearing shall provide the complainant the opportunity to intervene in the proceeding. A complainant shall have no rights to participate in a disciplinary hearing unless an affirmative election to intervene is made in writing to the board.

 

          Ac 204.04  Investigations.

 

          (a)  The board shall conduct such investigations as are necessary to examine allegations of misconduct that come to its attention through complaints or other means.

 

          (b)  The board, through its chairperson, shall, pursuant to RSA 309-B:11, I, issue subpoenas in investigations whenever it determines that the investigator needs access to documents, persons, or things that would not otherwise be made available to it in the absence of a subpoena.

 

          (c)  The board shall appoint a member of its staff, or one or more of its members, or other knowledgeable person to conduct the investigation. Each board member who participates in an investigation shall not participate in any further actions of the board concerning the subject matter of that investigation.

 

          (d)  The type, form, and extent of an investigation shall be determined based upon the following:

 

(1)  The statutory or regulatory authority for the investigation;

 

(2)  Any statutes or rules believed to have been, or about to be, violated;

 

(3)  The identity of the persons, or class of persons, that are subject of the investigation;

 

(4)  The general nature of the conduct being investigated; and

 

(5) The date by which the investigating officer shall report his or her findings and recommendations to the board.

 

          (e)  Investigations shall not commence a disciplinary hearing and shall not constitute a finding of probable cause regarding the alleged misconduct.

 

          (f)  When an investigation occurs, an investigator designated by the board shall contact such persons and examine such records and other documents as are reasonably necessary to make a recommendation to the board as to whether there is probable cause to support the allegation(s) of misconduct and commence and conduct disciplinary proceedings.

 

          (g)  Investigations, including those based upon allegations in a complaint, shall be conducted on an ex parte basis.

 

          (h)  Following the investigation, the investigator shall, pursuant to RSA 309-B:11, II, make a report to the board.  Based upon that report the board shall find either probable cause or a lack of probable cause or shall return the report to the investigator for further investigation.  If the board finds probable cause, it shall commence and conduct disciplinary proceedings based upon such allegations of misconduct.  If the board finds a lack of probable cause, it shall dismiss the complaint.

 

          (j)  Investigatory reports and all information gathered by an investigator shall be confidential, provided that:

 

(1)  The investigator’s report shall be made available to the parties in any adjudicative proceeding resulting therefrom; and

 

(2)  The board shall provide information gathered in disciplinary investigations to:

 

a.  Law enforcement agencies;

 

b.  The accountancy licensing boards or agencies of other jurisdictions;

 

c.  Board investigators or prosecutors;

 

d.  Expert witnesses or assistants retained by board prosecutor or investigators in the same or related disciplinary matters; and

 

e.  Persons to whom the licensee has given a release.

 

          (k)  Information gathered during investigations shall not be released to the public until an evidentiary hearing is held or a final settlement or other disposition of such a proceeding is reached, and only to the extent that it is not exempted by any provision of RSA 91-A or is otherwise privileged under law.

 

PART Ac 205  APPEARANCE BEFORE THE BOARD

 

          Ac 205.01  Representatives.

 

          (a)  A natural person appearing before the board may choose to be represented by an individual who:

 

(1)  Is a New Hampshire licensed attorney who has filed a written appearance with the board containing his or her business address and telephone number; or

 

(2)  Is not a New Hampshire attorney, but has filed a written appearance that includes the following:

 

a.  His or her daytime address;

 

b.  His or her daytime telephone number, cellular phone number, or both, if he or she has one or both;

 

c.  His or her electronic email address, if he or she has one;

 

d.  A statement that he or she does not have any criminal convictions that have not been annulled, or, if he or she has any criminal convictions that have not been annulled, a description of all material facts relating to each such conviction;

 

e.  If his or her occupation is regulated by any state or federal entity, a statement that he or she has not been found to have committed misconduct, or if he or she has been found to have committed misconduct, a description of all material facts relating to each finding;

 

f.  A statement identifying each instance in which he or she has represented any other person in any other forum for the 3 years previous to the filing of the appearance;

 

g.  A statement that he or she has never had sanctions imposed upon him or her for his or her conduct in his or her representation, or, if any such sanction has been imposed, a description of all material facts relating to the imposition of every such sanction;

 

h.  A statement as to whether there are any criminal or misconduct proceedings pending against him or her, and if there are, a description of all material facts regarding such charges; and

 

i.  The signatures of the representative and the party to be so represented.

 

          (b)  Corporations, partnerships, limited liability companies and other legal entities that are not natural persons shall, pursuant to RSA 309-B:12, III, be represented only by:

 

(1)  An attorney licensed in New Hampshire; or

 

(2)  A duly authorized partner, officer, director, or shareholder member or manager who has filed an appearance as a representative that complies with (a)(2) above.

 

          (c)  Nothing in this section shall be construed to permit the unauthorized practice of law.

 

          (d)  The representative submitting an appearance pursuant to (a)(2) above shall, pursuant to RSA 311:1, be presumed to be of good character unless the appearance discloses one or more of the following:

 

(1)  He or she has been convicted of any misdemeanor or felony involving dishonesty within the 3 years immediately preceding the filing of the appearance;

 

(2)  He or she has been found to have committed misconduct by an occupational regulatory body of this or any other state or the federal government;

 

(3)  He or she has been sanctioned for his or her actions as a representative in any other forum within the 3 years immediately preceding the filing of the appearance; or

 

(4)  There is any pending criminal or misconduct charges against the representative and such charges relate to honesty.

 

          (e)  If an appearance filed pursuant to (a)(2) above discloses any of the circumstances listed in (d) above, the board shall prohibit the person from continuing as a representative in the proceeding and shall notify the person .

 

     (f)  The board shall, after providing notice and opportunity for hearing, restrict an individual from acting as a representative before the board when the representative’s behavior obstructs the process.

 

PART Ac 206  PLEADINGS AND MOTIONS

 

          Ac 206.01  Pleadings.

 

          (a)  The only pleadings permitted shall be petitions, other than for rulemaking, and replies to petitions.  Complaints, motions, and applications for licensure shall not be considered pleadings.

 

          (b)  Petitions shall be in writing and contain:

 

(1)  The name and address of the petitioner;

 

(2)  The name and address of the petitioner's representative, if any;

 

(3)  A concise statement of the facts that warrant the relief requested from the board;

 

(4)  The description of the action that the petitioner wishes the board to take;

 

(5)  A citation to any statutes, rules, orders, or other authority that the petitioner believes entitles him or her to request that the board take the action described in (4) above; and

 

(6)  The petitioner’s signature and the date of signature.

 

          (c)  Replies to petitions shall contain:

 

(1)  The name and address of the respondent;

 

(2)  The name and address of the representative of the respondent, if any;

 

(3)  A statement admitting or denying each fact alleged in the petition;

 

(4)  A statement admitting or denying the authority identified by the petitioner pursuant to Ac 206.01(b)(5);

 

(5)  A concise statement of any additional or different facts that warrant the board to act in the manner requested by the respondent;

 

(6)  A citation to any statutes, rules, orders or other authority, not identified in the petition, that the respondent believes has a bearing upon the subject matter of the petition;

 

(7)  A description of the action which the respondent wishes the board to take; and

 

(8)  The respondent’s signature and the date of signature.

 

          (d)  Replies shall be filed within 20 days from the date of the petition unless otherwise ordered by the board.

 

          (e)  Any fact contained in the petition which is not denied in the reply, shall be deemed admitted by the respondent for purposes of the petition.  A statement that the respondent lacks sufficient knowledge to admit or deny shall be treated as a denial.  The petitioner shall be presumed to deny all allegations in the reply, and no response shall be permitted to the reply.

 

          (f)  After receipt of a petition that complies with (b) above and any replies that comply with (c) – (e) above, the board shall review the documents and grant or deny the petition in whole or in part.  Such decision shall be based upon the board’s judgment as to whether the petition is consistent with and best implements the purposes of RSA 309-B.

 

          Ac 206.02  Motions and Objections Thereto.

 

          (a)  Unless presented during an oral session of a proceeding, all motions and objections shall be in writing.

 

          (b)  Each motion shall state clearly and concisely:

 

(1)  The purpose;

 

(2)  The relief sought;

 

(3)  The statutes, rules, orders, or other authority authorizing the relief sought; and

 

(4)  The facts claimed to constitute grounds for the relief.

 

          (c)  Each objection to a motion shall state clearly and concisely:

 

(1)  The defense of the party filing the reply;

 

(2)  The action that the party filing the reply wishes the board to take;

 

(3)  The statutes, rules, orders, or other authority authorizing the action in sought; and

 

(4)  Any facts that are additional to, or different from, the facts stated in the motion or petition.

 

          (d)  An objection to a motion shall specifically admit or deny each fact contained in the motion.  Failure to deny a fact contained in the motion shall constitute the admission of that fact for the purpose of the objection.  In the event a party filing an objection to a motion lacks sufficient information to either admit or deny a fact contained in the motion, the party shall so state, specifically identifying such fact.

 

          (e)  Motions shall be decided upon the writings submitted and oral argument, if the board determines that oral argument would assist the board in reaching a decision regarding a petition or motion.  Repetitious motions shall not be submitted.

 

          (f)  Board decisions on motions shall be made as soon as practicable after the filing of the motion.

 

PART Ac 207  TIME PERIODS

 

     Ac 207.01  Computation of Time.  Any time period specified in an order shall begin with the day following the act, event, or default, and shall include the last day of the period, unless it is Saturday, Sunday, or state legal holiday, in which event the period shall run until the end of the next day which is not a Saturday, Sunday, or state legal holiday.  When the period prescribed or allowed is less than 7 days, intermediate Saturdays, Sundays, and state legal holidays shall be excluded from the computation.

 

          Ac 207.02  Change in Allowed Times.  A motion for a change of time shall be granted upon concurrence of all parties.

 

          Ac 207.03  Limitations.  A motion to change time shall be filed at least 3 business days prior to the event in question.

 

PART Ac 208  PRESIDING OFFICER

 

          Ac 208.01  Designation.

 

          (a)  Adjudicative proceedings commenced by the board shall be conducted by a presiding officer.

 

          (b)  The board shall appoint a board member or members of the board’s staff to serve as presiding officer.

 

     (c)  The presiding officer shall serve in a conscientious and truthful manner or shall be removed by the board without notice or hearing.

 

          Ac 208.02  Authority of Presiding Officer.

 

          (a)  The presiding officer shall possess all authority with respect to the procedural aspects of adjudicative proceedings that would be possessed by the board itself, including, but not limited to, the power to administer oaths and affirmations, direct the course of the proceedings, and decide procedural and discovery issues.  However, subpoenas shall be issued only by the board, pursuant to RSA 309-B:12, III.

 

          (b)  The presiding officer shall receive no evidence or oral argument on the merits of the case unless at least 4 board members eligible to hear and decide the case, including the presiding officer if the presiding officer is a board member, are present.

 

          (c)  The presiding officer shall, to the extent consistent with the fair and orderly conduct of the proceeding, permit board members who are present during any stage of an adjudicative proceeding to query the witnesses.

 

          (d)  The presiding officer shall not accept final offers of settlement or impose consent decrees, but shall assist the participants in reaching proposed settlements.  When a settlement has been proposed in writing, the presiding officer shall refer it to the board for decision, but shall not stay the proceeding while the board is deliberating the settlement proposal.

 

          (e)  The presiding officer shall not decide motions or enter orders that finally resolve the proceeding or stay the proceeding for more than 30 days.  Potentially dispositive motions shall be referred to the board or deferred until the close of the record.

 

          (f)  If the presiding officer believes that a default or similar final order should enter against a party, the presiding officer shall issue a written recommendation to the board, with service on each party, and the board shall take appropriate action after allowing the parties 10 days to file objections thereto.

 

          Ac 208.03  Exceptions to Rulings By the Presiding Officer.

 

          (a)  There shall be no interlocutory appeal to the board of procedural or discovery orders made by the presiding officer.

 

          (b)  After the close of the record, the parties and intervenors shall be provided 10 days to submit written exceptions to rulings of the presiding officer.  The board shall rule upon any such exceptions and shall reopen or modify the record, if necessary or appropriate to effect relief.

 

          Ac 208.04  Withdrawal of Presiding Officer.

 

          (a)  Upon his or her own initiative or upon the motion of any party, the presiding officer shall withdraw from any adjudicative proceeding for good cause.

 

          (b)  Good cause shall exist if the presiding officer:

 

(1)  Has a direct interest in the outcome of the matter, including but not limited to, a financial, business, or family relationship with any party to the proceeding;

 

(2)  Has made statements or engaged in behavior that objectively demonstrates that he or she has prejudged the facts of the case; or

 

(3)  Personally believes that he or she cannot fairly judge the facts of the case.

 

          (c)  Mere knowledge of the issues or acquaintance with any party or witness shall not constitute good cause for withdrawal.

 

PART Ac 209  COMMENCEMENT OF ADJUDICATIVE PROCEEDINGS

 

          Ac 209.01  Scope.  This part shall apply to and govern all adjudicative proceedings commenced by the board and shall not apply to rulemaking or declaratory ruling proceedings.

 

          Ac 209.02  Commencement.

          (a)  The board shall commence an adjudicative proceeding by issuing a notice to each party and to each complainant, if any, at least 15 days before any prehearing conference and at least 30 days before any hearing.

 

          (b)  The notice commencing an adjudicative proceeding shall:

 

(1)  Identify the parties to the proceeding as of the date of the order, inform each complainant of their right to intervene, and specify a deadline for the submission of petitions to intervene or statements by complainants that they intend to intervene;

 

(2)  Briefly summarize the subject matter of the proceeding, and identify the issues to be resolved;

 

(3)  Include as an attachment any complaint against the licensee that forms, in whole or in part, the basis of the issues to be resolved;

 

(4)  Specify the statutory authority for the proposed action, and identify any applicable board rules;

 

(5)  Include as an attachment a copy of the board’s rules that govern the proceeding;

 

(6)  Specify the type of procedures to be followed;

 

(7)  Specify the date by which, and the address where, appearances or motions by representatives shall be filed;

 

(8)  Specify the date, time, and location of an initial prehearing conference or dates for an oral hearing;

 

(9)   Identify the presiding officer for the proceeding if other than the chairperson of the board;

 

(10)  Identify any confidentiality requirements applicable to the proceeding;

 

(11)  Indicate that each party has the right to be represented by an attorney but that such representation shall not be at the expense of the board;

 

(12) Indicate that each party has the right to have the board arrange to have a certified shorthand court reporter present, at the requestor’s expense, provided that such request is submitted at least 10 days prior to the proceeding and that if such an election is not made, then, pursuant to RSA 310-B:12, VII, a stenographic or electronic record will be made and filed with the board; and

 

(13)  Contain such other information as the circumstances of the case may warrant including, but not limited to, orders consolidating or severing issues in the proceeding with other proceedings or orders directing the production of documents.

 

          Ac 209.03  Docketing, Service of Notice, Public Notice.

 

          (a)  The board shall assign each adjudicative proceeding a docket number, and serve the hearing notice upon all parties to the proceeding.  The hearing notice, including any attachments, shall be served upon the respondent by means of certified mail.

 

          (b)  Service of all subsequent orders, decisions and notices issued by the board, including any amendments to the hearing notice, shall be served upon the parties, by first class postal mail.

 

          (c)  Orders, notices, and decisions of the board, and motions, memoranda, exhibits, and other documents and data submitted to the board in a docketed case shall be kept in a docket file and made available for public inspection in the board’s office except to the extent that confidentiality has been provided for under any provision of applicable law.

 

          Ac 209.04  Intervention.

 

          (a)  Petitions for intervention may be filed any time after the issuance of a notice pursuant to Ac 209.03(a).

 

          (b)  A person petitioning for intervention pursuant to (a) above shall include the following in such a petition:

 

(1)  How the petitioner’s rights, duties, privileges, immunities or other substantial interests might be affected by the hearing, or how the petitioner qualifies for intervention under any provision of law;

 

(2)  Why the interests of the parties and the orderly and prompt conduct of the proceeding would not be impaired; and

 

(3)  Any other reasons why the petitioner should be permitted to intervene.

 

          (c)  Petitions for intervention shall be granted if the petitioner’s rights, duties, privileges, immunities or other substantial interest might be affected by the hearing or if the petitioner qualifies for intervention under any provision of law.

 

          (d)  Orders granting intervention shall be subject to modifications pursuant to RSA 541-A:32.

 

          (e)  As provided in Ac 209.02(a), a person filing a complaint that becomes the subject of a disciplinary hearing shall be served with the hearing notice and notified of the right to intervene in the proceeding.

 

          (f)  Unless the complainant submits a petition for intervention that is granted or the complainant is called as a witness in the proceeding, the complainant shall have no role in the proceeding.

 

          (g)  Once granted leave to intervene and participate in the proceeding, an intervenor shall take the proceeding as they find it and no portion of the proceeding shall be repeated because of the fact of intervention.

 

          Ac 209.05  Rights to Representation.

 

          (a)  Any party in an adjudicative proceeding may be represented, subject to complying with the requirements of Ac 205.01 at the earliest date practicable.

 

          (b)  Requests to the board to appoint counsel or otherwise arrange for representation shall be denied and the board shall assume no responsibility for expenses of any party.

 

          Ac 209.06  Discovery and Disclosure. 

 

          (a)  At least 15 days prior to the hearing, licensee who is the subject of a complaint shall, pursuant to RSA 309-B:12, II, have the opportunity examine and copy the report of investigation, if any, and any documentary or testimonial evidence and summaries of anticipated evidence in the board’s possession relating to the subject matter of the complaint.

 

          (b)  Upon the written request of any party, the board shall disclose to each party any non-privileged information in the possession of the board and pertinent to the subject matter of the proceeding.  Neither the board nor any officer or employee thereof, shall be subject to further discovery.

 

          Ac 209.07  Subpoena.

 

          (a)  A subpoena for the attendance of witnesses or the production of evidence in disciplinary proceedings shall, pursuant to RSA 309-B:12, III, be issued only upon the order of the board.

 

          (b)  A subpoena shall be issued on the initiative of the board or in response to the motion of a party.

 

          (c)  A party who moves for a subpoena shall attach a copy of the proposed subpoena to the motion.  The requesting party shall be responsible for the service of the subpoena and payment of any witness fee and mileage expenses that may be required. 

 

        (d)  The person to whom the subpoena is directed may, within 10 days after service of the subpoena, or before the date specified by the board in the subpoena for compliance therewith, whichever is earlier, file a motion to quash or modify the subpoena.

 

          (e)  If the motion to quash or modify the subpoena fails to refute the rationale for the subpoena and the motion is denied, in whole or in part, the person to whom the subpoena is directed shall comply with the subpoena, within the time prescribed in the subpoena, unless the board expressly provides additional time to comply.

 

          (f)  A subpoena shall be served by any person who is 18 years of age or older, and in the manner authorized for service of subpoenas in the New Hampshire superior court. The fact of service shall be written on the reverse of the original copy of the subpoena by the person making service and a copy shall be immediately returned to the board by the person making service.

 

          (g)  Should any person fail to comply with a subpoena issued pursuant to this section, the board shall either enter an order adverse to the party who fails to comply, or direct the party on whose behalf the subpoena was issued, to seek judicial enforcement of the subpoena.

 

          Ac 209.08  Ex Parte Communications.  Once a notice of hearing has been issued in an adjudicative proceeding, no party shall communicate with any member of the board or the presiding officer who will render a decision in the case concerning the merits of the case except upon notice to the other parties and an opportunity for such party or parties to participate. In accordance with the rules of this chapter, no party shall cause another person to make such communications or otherwise engage in conduct prohibited by RSA 541-A:36.

 

          Ac 209.09  Consolidation.  Whenever it shall appear to the board, upon motion or its own initiative, that 2 or more proceedings involve substantially similar or substantially related issues, the board shall, as fairness and efficiency permit, consolidate those proceedings for hearing, or decision, or both.

 

          Ac 209.10  Severance.  Whenever it shall appear to the board, upon motion or its own initiative, that injury to the substantial rights of a party or undue delay may be thereby avoided, the board shall, as fairness and efficiency permit, sever one or more issues from a proceeding, and dispose of those issues in another proceeding.

 

          Ac 209.11  Waivers.  The presiding officer, upon his or her own initiative or upon the motion of any party, shall suspend or waive any requirement or limitation imposed by this chapter upon reasonable notice to affected persons when the proposed waiver or suspension appears to be lawful, and would be more likely to promote the fair, accurate and efficient resolution of issues pending before the board than would adherence to a particular rule or procedure.

 

PART Ac 210  ADJUDICATIVE PROCEEDING PROCESS

 

          Ac 210.01  Prehearing Conferences.

 

          (a)  The board shall, upon its own initiative or upon motion, encourage all parties to attend one or more prehearing conference(s) to aid in the disposition of the proceeding. 

 

          (b)  The following shall be considered at a prehearing conference:

 

(1)  Opportunities and procedures for settlement;

 

(2)  Opportunities and procedures for simplification of the issues;

 

(3)  Possible amendments to the pleadings;

 

(4)  Possible admissions of facts and of documents to avoid unnecessary proof;

 

(5)  Possible limitations on the number of witnesses;

 

(6)  Possible changes to the standard procedures that would otherwise govern the proceeding;

 

(7)  The distribution of written testimony, if any, and exhibits to the parties;

 

(8)  Possible consolidation of the examination of witnesses by the parties; and

 

(9)  Any other matters that might contribute to the prompt and orderly conduct of the proceedings.

 

          (c)  The board shall cause prehearing conferences to be recorded unless all parties wish to discuss possible settlement off the record.  Matters decided at a prehearing conference shall be reflected in an appropriate order.

 

          Ac 210.02  Burden of Proof.  The party asserting the affirmative of a proposition and each movant shall have the burden of proving the truth of that proposition by a preponderance of the evidence.

 

          Ac 210.03  Methods of Proceeding.

 

          (a)  Where there are no disputes as to the material facts involved in the subject matter of the proceeding, offers of settlement shall be entertained.

 

          (b)  Where facts material to the subject matter of the proceedings are in dispute, the proceeding shall consist of a trial-type evidentiary hearing with the subsequent submission of memoranda as appropriate.

 

          (c)  Oral argument and brief opening and closing statements shall be permitted when requested in a written motion that includes the proposed arguments. Written arguments in the form of legal briefs or memoranda shall be permitted subject to such filing schedules that allow for timely hearing, adequate preparation time for parties’ response.

 

          (d)  The board shall schedule a hearing or require the submission of additional evidence at any time, including the ordering of supplemental hearings if the board determines that such are necessary for a full and true disclosure of the facts of the case.

 

          Ac 210.04  Evidence.

 

          (a)  Proceedings shall not be conducted under the rules of evidence but, pursuant to RSA 541-A:33, II, the evidentiary privileges recognized by the law of New Hampshire shall apply to proceedings under this chapter.

 

          (b)  All data that will reasonably assist the board arrive at the truth shall be admissible, except that irrelevant, immaterial, or unduly repetitious evidence shall be excluded.

 

          (c)  Evidence shall be submitted in written or oral form to assure the full and fair disclosure of the facts.

 

          (d)  If the board takes official notice of a fact, it shall so state, and permit any party the opportunity to show the contrary.

 

          (e)  Witnesses appearing before the board shall testify under oath or affirmation administered by the presiding officer.

 

          (f)  The board shall cause a tape recording or stenographic record to be made of hearings and prehearing conferences but in a disciplinary hearing the record shall be made by a certified shorthand court reporter at the request and expense of a party.  This record shall not be transcribed unless a request is made by a party who agrees to pay the cost of the transcription, or unless the board elects to transcribe the record on its own initiative, in which case any party who requests a copy of the transcript shall pay copying costs, only.

 

          Ac 210.05  Continuances.

 

          (a)  Any party to a hearing may make an oral or written motion that a hearing be postponed to a later date or time.

 

          (b)  If a continuance is requested pursuant to (a) above, it shall be granted if the presiding officer determines that good cause has been demonstrated.  Good cause shall include the unavailability of any party, witness, attorney, or other representative necessary to conduct the hearing, the likelihood that a hearing will not be necessary because the parties have reached a settlement or any other circumstances that demonstrate that a continuance would assist resolving the case fairly.

 

          (c)  If the later date, time, and place are known at the time of the hearing that is being postponed, the date, time and place shall be stated on the record.  If the later date, time and place are not known at the time of the hearing that is being postponed, the presiding officer shall issue a written scheduling order stating the date, time and place of the postponed hearing as soon as practicable.

 

          Ac 210.06  Inquiry By Board Members.  Except as provided by RSA 309-B:12, IV, and subject to the direction of the presiding officer who shall regulate the time and manner of speaking in an orderly fashion, board members present during and participating in an adjudicative proceeding shall question witnesses and make such inquiry of witnesses, as they believe appropriate for a full and true disclosure of the facts of the case.

 

          Ac 210.07  Proposed Findings of Fact and Conclusions of Law.  Each party may submit written proposed findings of fact and conclusions of law.  The board shall include individual rulings upon each such proposed finding or conclusion as part of its final decision.

 

PART Ac 211  DECISIONS AND ORDERS

 

          Ac 211.01  Decisions and Orders.

 

          (a)  The board shall issue a decision and order based on:

 

(1)  A hearing attended by a quorum of the board; or

 

(2)  A written proposed settlement agreement.

 

          (b)  The decision and order shall be in writing and dated.

 

          (c)  A board member shall not participate in rendering a decision if he or she has not personally been present to hear all of the testimony in the case, unless the disposition does not depend on the credibility of any witness and the record provides a reasonable basis for evaluating all testimony and other evidence.

 

          (d)  If a presiding officer has been delegated the authority to draft a proposed decision and order, the presiding officer shall submit to the board a written proposed decision and order containing:

 

(1)  The disposition proposed by the presiding officer;

 

(2)  A statement of the reasons for the proposed disposition;

 

(3)  Findings of fact and rulings of law necessary to the proposed disposition; and

 

(4)  Any order necessary to effectuate the disposition.

 

          (e)  If a proposed disposition submitted pursuant to paragraph (d) is adverse to any party, the board shall:

 

(1)  Serve a copy of it on each party and intervenor; and

 

(2)  Provide an opportunity to file objections and present briefs and oral arguments to the board.

 

          (f)  The board shall keep a final decision in its records for at least 5 years following their dates of issuance, unless the director of the division of records management and archives of the department of state sets a different retention period pursuant to rules adopted under RSA 5:40.

 

PART Ac 212  RECONSIDERATION AND STAY

 

          Ac 212.01  Motion for Reconsideration.

 

          (a)  Within 30 days after service of an adjudicative decision and order of the board, any party may file a motion for reconsideration.  No distinction shall be made between the terms “reconsideration” and “rehearing” for purposes of RSA 541:3.

 

          (b)  A motion for reconsideration of a proposed board order shall comply with Ac 206.02(a) and (b).

 

          (c)  A motion for reconsideration shall:

 

(1)  Identify each error or mistake of fact, each error or mistake of law, and each error of reasoning that the movant wishes to have reconsidered;

 

(2)  Set forth fully every ground upon which it is claimed that the decision or order is unlawful or unreasonable;

 

(3)  State concisely the factual findings, reasoning or legal conclusion proposed by the movant; and

 

(4)  Include any argument or memorandum of law the movant wishes to file.

 

          (d)  A motion for reconsideration shall be granted if it demonstrates that the board’s decision or order is unlawful or unreasonable, or based upon a mistake of fact or law.

 

          (e)  An adjudicative decision and order of the board shall be final 30 days after the date it is served upon the parties pursuant to Ac 203.03(d) if no party files a motion for reconsideration.  However, if any party files a motion for reconsideration, the adjudicative decision and order of the board issued subsequent to such motion shall be final on the date it is served upon the parties pursuant to Ac 203.03(d).

 

          (f)  Pursuant to RSA 541:6, a final decision may be appealed to the superior court within 30 days.

 

          Ac 212.02  Reconsideration on the Board’s Own Motion.

 

          (a)  Within the time frame specified in Ac 213.01(b), the board shall reconsider, revise, reverse or affirm any final action on its own motion.

 

          (b)  If reconsideration is based upon the existing record, prior notice shall not be given to the parties. If the board believes further argument or evidence should be considered to eliminate a possible mistake of fact or conclusion of law, an appropriate order providing the parties and intervenors with notice and opportunity to be heard shall be issued before any revision is made in the board’s previous action.

 

          Ac 212.03  Stay of Board Orders.

 

          (a)  A stay of board action shall be specifically requested.  The mere filing of a motion for reconsideration shall not operate as a stay of any order, but a motion for stay may be combined with a motion for reconsideration.

 

          (b)  A motion for stay shall be granted only if it is filed with a motion for reconsideration and within the time period specified by Ac 213.01(b).  Such a motion for stay shall be granted if the board determines that the licensee would suffer irreparable harm and the movant demonstrates a likelihood of success with respect to the motion for reconsideration.  If granted, a stay shall remain in effect unless and until the board denies the motion for reconsideration.

 

          (c)  The board, acting on its own motion, shall stay the effect of any board order to allow submission of additional exhibits or testimony within the time period specified in Ac 213.01(b).

 

PART Ac 213  RULEMAKING

 

          Ac 213.01  How Adopted.  A board rule, or any amendment or repeal thereof, shall be proposed, adopted, and filed in accordance with RSA 541-A:5 through RSA 541-A:16 for 8-year and non-expiring rules, RSA 541-A:18 for emergency rules, and RSA 541-A:19 for interim rules.

          Ac 213.02  Petition for Rulemaking.

 

          (a)  Any person may request the board to commence a proceeding for the purpose of adopting, amending, or repealing a rule by filing a written petition that contains:

 

(1)  A statement of the petitioner’s request for the proposed rule;

 

(2)  The text of the proposed rule or a statement of the particular results intended by the petitioner’s interest in the subject matter of the proposed rule;

 

(3)  An identification of the particular rule sought to be amended or repealed;

 

(4)  Any data or argument the petitioner believes would be useful to the board in deciding whether to commence a rulemaking proceeding; and

 

(5)  Name, address, signature of petitioner and date of signature.

 

          Ac 213.03  Disposition of Petitions for Rulemaking.

         
(a)  The board shall request additional information or argument from the petitioner for rulemaking or from others if such additional information or argument is required to reach a reasoned decision.

 

          (b)  The board shall grant the petition for rulemaking unless the adoption, amendment, or repeal sought would result in:

 

(1)  A rule that is not within the rulemaking authority of the board;

 

(2)  Duplication of a rule or of a statutory provision;

 

(3)  Inconsistency between the existing rules and the statutory mandate of the board;

 

(4)  Inconsistency of administrative rules one with another; or

 

(5)  Excessive burden upon the board in terms of cost or a reduction in efficiency or effectiveness.

 

          (c)  Within 30 days of receipt of a sufficient petition the board shall dispose of it in the following manner:

 

(1)  By notifying the petitioner that the petition is granted and beginning rulemaking proceedings as required by RSA 541-A:4; or

 

(2)  By notifying the petitioner in writing that the petition is denied and the reasons for its denial.

 

          (d)  The denial of a petition for rulemaking shall not entitle the petitioner to a hearing.

 

          Ac 213.04  Requests for Explanation of Adopted Rules.  Any interested person may, within 30 days of the final adoption of a rule, request a written explanation of that rule by making a written request to the board including:

 

          (a)  The name and address of the individual making the request; or

 

          (b)  If the request is that of an organization or other entity, the name and address of such organization or entity and the name and address of the representative authorized by the organization or entity to make the request.

 

          Ac 213.05  Contents of Explanation.  The board shall, within 90 days of receiving a request in accordance with Ac 214.04, provide a written response which:

 

          (a)  Concisely states the meaning of the rule adopted;

 

          (b)  Concisely states the principal reasons for and against the adoption of the rule in its final form; and 

 

          (c)  States, if the board did so, why the board overruled any arguments and considerations presented against the rule.

 

PART Ac 214  DECLARATORY RULINGS

 

          Ac 214.01  Petitions.

          (a)  Any person may request a declaratory ruling from the board on matters within its jurisdiction by filing an original and 11 copies of a petition pursuant to Ac 206.01(b).

 

          (b)  Such a petition shall also set forth the following information:

 

(1)  The exact ruling being requested;

 

(2)  The statutory and factual basis for ruling, including any supporting affidavits or memoranda of a law; and

 

(3)  A statement as to how and why the issuance of a ruling on this subject would benefit the petitioner.

 

          Ac 214.02  Action on Petitions.

 

          (a)  The petitioner shall provide such further information or participate in such evidentiary or other proceedings as the board shall direct after reviewing the petition and any replies received.

 

          (b)  Upon review and consideration, the board shall within 90 days respond to the petition giving its decision in writing.

 

CHAPTER Ac 300  CERTIFICATION, REGISTRATION, AND PERMIT REQUIREMENTS

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PART Ac 301  APPLICATION PROCEDURE

 

          Ac 301.01  Purpose.  The purpose of this part is to describe the process by which an applicant applies to the board either for a certificate to practice as a CPA in the state of New Hampshire or for the registration of a firm to engage in an accounting business in New Hampshire.

 

          Ac 301.02  CPA Certification Process Overview.  Each person seeking a New Hampshire certificate to practice as a CPA shall:

 

          (a)  Meet the education requirements set forth in RSA 309-B:5, III, and in Ac 302.02 prior to sitting for the applicable CPA exam;

 

          (b)  Meet the experience requirements set forth RSA 309-B:5, IX or X, or a combination of both provided that the minimum amount of experience is documented, and in Ac 302.04; 

 

          (c)  Take and pass the required applicable CPA examination, the requirements for which shall be the following:

 

(1)  The Uniform Certified Public Accountant Examination created and graded by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA) for each applicant who is not licensed as:

 

a.  A Certified Public Accountant (CPA) in any jurisdiction in the United States or Hong Kong;

 

b.  A Chartered Accountant (CA) in Canada, Australia, New Zealand or Ireland;

 

c.  A Contadores Publicos Certificado (CPC) in Mexico; or

 

d.  A holder of any other foreign designation granted in a foreign country and which complies with RSA 309-B:7, X, as determined by NASBA and the board;

 

(2)  The International Qualifications Examination administered by NASBA for each applicant who is licensed pursuant to (1)a. – d. above, and who seeks licensure by reciprocity;

 

(3)  Each applicant shall contact the National Association of State Boards of Accountancy (NASBA) to apply to sit for the exam;

 

(4)  Each applicant shall contact the National Association of State Boards of Accountancy (NASBA) to apply for a certificate to practice as a CPA in New Hampshire;

 

(5)  Applications shall include the payment of the fee required by NASBA, as well as the provision of any documents required by NASBA to determine the applicant’s eligibility, in accordance with these rules, to sit for the exam or for a certificate to practice as a CPA in New Hampshire;

 

(6)  Once the applicant is determined to be eligible to sit for the exam, NASBA shall send a Notice to Schedule (NTS) to the applicant;

 

(7)  Once the applicant receives the NTS, the applicant shall make arrangements to schedule and sit for the exam within 6 months of the issue date on the NTS;

 

(8)  The board shall refer all inquiries regarding such arrangements directly to NASBA; and

 

(9)  The applicant shall direct all communication regarding:

 

a.  All aspects of the administration of the examination or for a certificate to practice as a CPA in New Hampshire to NASBA; and

 

b.  Unresolved conflicts between the applicant and NASBA to the board.

 

          (d)  For an initial certification, each applicant shall submit an application package to NASBA that includes:

 

(1)  A fully completed Application For Initial Certification Form, including all required attachments, as described in Ac 301.04;

 

(2)  A minimum of 3 character reference forms, as described in Ac 301.06;

 

(3)  Verification of education, which shall include:

 

a.  If the applicant received his or her education in the United States, an official, sealed transcript from an accredited college or university in the United States and which contains enough information for the board or its designee to determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination; or

 

b.  If an applicant received his or her education outside the United States, an evaluation from any academic credential evaluation service that has been approved by NASBA and which contains the following information so that the board or its designee can determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination:

 

1.  An equivalency summary that indicates the analogous academic degrees in the United States the applicant holds;

 

2.  A credential analysis that specifies:

 

(i)  The name of the country;

 

(ii)  The degree awarded;

 

(iii)  The year the degree was awarded; and

 

(iv)  The entity that awarded the degree;

 

3.  A course-by-course listing; and

 

4.  A course credit analysis that includes:

 

(i)  Total credits earned toward the degree as stated on transcripts submitted;

 

(ii)  Total accounting credits earned; and

 

(iii)  Total business credits earned;

 

(4)  Verification of experience, which shall include:

 

a.  Public accounting experience documented using Public Accounting Experience Verification Form, as described in Ac 301.07;

 

b.  Governmental accounting experience documented using Governmental Accounting Experience Verification Form as described in Ac 301.08; or

 

c.  A combination of public and governmental accounting experience using the forms described in a. and b. above, provided that the total amount of experience meets the minimum amount of experience required by RSA 309-B:5;

 

(5)  If the applicant sat for the applicable CPA examination in another state, a fully completed Authorization For Interstate Exchange Of Information Form as described in Ac 301.09; and

 

(6)    The application processing fee as required by NASBA.

 

          (e)  For a reciprocity certification, submit an application package that shall include:

 

(1)  A fully completed Reciprocity Application Form, including all required attachments, as described in Ac 301.05;

 

(2)  One of the following:

 

a.  If the applicant received his or her education in the United States, an official, sealed transcript from an accredited college or university in the United States and which contains enough information for the board or its designee to determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination; or

 

b.  If an applicant received his or her education outside the United States, an evaluation from any academic credential evaluation service that has been approved by NASBA and which contains the following information so that the board or its designee can determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination:

 

1.  An equivalency summary that indicates the analogous academic degrees in the United States the applicant holds;

 

2.  A credential analysis that specifies:

 

(i)  The name of the country;

 

(ii)  The degree awarded;

 

(iii)  The year the degree was awarded; and

 

(iv)  The entity that awarded the degree;

 

3.  A course-by-course listing; and

 

4.  A course credit analysis that includes:

 

(i)  Total credits earned toward the degree as stated on transcripts submitted;

 

(ii)  Total accounting credits earned; and

 

(iii)  Total business credits earned;

 

(3)  Verification of experience, which shall include:

 

a.  Public accounting experience documented using Public Accounting Experience Verification Form, as described in Ac 301.07 or have been active in practice for at least 4 of the 10 years immediately preceding the application;

 

b.  Governmental accounting experience documented using Governmental Accounting Experience Verification Form as described in Ac 301.08; or

 

c.  A combination of public and governmental accounting experience using the forms described in a. and b. above, provided that the total amount of experience meets the minimum amount of experience required by RSA 309-B:5;

 

(4)  A fully completed Authorization For Interstate Exchange Of Information Form as described in Ac 301.09;

 

(5)  A photocopy of each verifying CPA, CA, CPC or other equivalent foreign designation holder’s:

 

a.  Driver’s license clearly showing such person’s photograph, identification information, and signature; or

 

b.  Passport clearly showing such person’s photograph, identification information, and signature; and

 

(6)  The application fee required pursuant to RSA 309-B:4, VIII(h) and as specified in Ac 301.13; and

 

          (f)  If the applicant is unable to provide the verification of experience as required by (e) (3) above, provide proof of:

 

(1)  Passing, within the 10 years immediately preceding the application, the examination on which the certificate was based pursuant to RSA 309-B:7, III(b); and

 

(2)  Having acquired at least 4 years’ public accounting experience outside New Hampshire after passing the examination required pursuant to (1) above.

 

          (g)  Personally appear before the board or a designee of the board if the board determines that there are any questions regarding any aspect of the application that cannot be completely resolved without such a personal appearance.

 

          Ac 301.03  Requirements for Forms and Other Submissions.  All forms and other documents submitted to NASBA on behalf of the board pursuant to Ac 300 shall:

 

          (a)  Be written in English unless the original document is in another language, in which case a copy of the document in its original language shall be accompanied by a translation that has been attested to by the person who translated the document as being accurate and complete; and

 

          (b)  Except for signatures and dates of signatures, applications shall not be handwritten.  The board or its designee shall accept forms and other documents that have been produced through the use of a computer, typewriter, or some other process that produces similarly legible and uniform text.

 

          (c)  The following forms shall be submitted on-line to NASBA as applicable:

 

                  (1)  The Application for Initial Certification as a CPA Form;

 

                  (2)  The Application for Certification as a CPA Through Reciprocity;

 

                  (3)  The Character Reference Form;

 

                  (4)  The Public Accounting Experience Verification Form and cover letter;

 

                  (5) The Governmental Accounting Experience Verification Form and cover letter; and

 

                  (6)  The Authorization for Interstate Exchange of Information Form.

 

          Ac 301.04  Application for Initial Certification as CPA Form.  Each applicant for an initial certification as a CPA shall provide the following on or with Application For Initial Certification Form:

 

          (a)  The applicant's personal information, which shall include his or her:

 

(1)  Full legal name as it appears on the applicant’s passport, if not a US citizen, or driver’s license if a US citizen, as well as any other name by which the applicant has been known, including maiden name;

 

(2)  Residential and complete mailing addresses including the name of the business if the mailing address is for business;

 

(3)  Telephone number;

 

(4)  Date of birth;

 

(5)  Place of birth, including the name of the city or town, the name of the state or province, and the name of the country; and

 

(6)  If a United States citizen or a legal United States resident, Social Security Number, as required pursuant to RSA 161-B:11, VI-a;

 

          (b)  A photocopy of the applicant’s:

 

(1)  Driver’s license clearly showing such person’s photograph, identification information, and signature; or

 

(2)  Passport clearly showing such person’s photograph, identification information, and signature;

 

          (c)  The name, address, and telephone number of the applicant's current employer;

 

          (d)  Every date on, and state in, which the applicant sat for and passed any portion of the applicable CPA examination;

 

          (e)  An updated list of post-secondary schools attended and degrees earned between the time of applying to sit for the CPA examination and applying for certification if such updated information would affect the experience required pursuant to RSA 309-B:5, IX;

 

          (f)  A statement as to whether the applicant has ever been disciplined, suspended, or expelled from any professional organization;

 

          (g)  A chronological summary of the applicant’s public and governmental accounting experience that includes:

 

(1)  The applicant’s position title;

 

(2)  The beginning and ending dates of such employment;

 

(3)  The name of the employer; and

 

(4)  The address of the employer;

 

          (h)  A statement as to whether the applicant has ever been convicted of a felony that has not been annulled or committed any dishonest act.  If the applicant responds in the affirmative, the applicant shall provide a complete description of the circumstances surrounding such conviction, act, or both, omitting no material fact;

 

          (i)  At least 3 character references, using a separate Character Reference Form for each, pursuant to Ac 301.06;

 

          (j)  Verification of accounting experience, using Public Accounting Experience Verification Form, pursuant to Ac 301.07 and Governmental Accounting Experience Verification Form, pursuant to Ac 301.08 as appropriate;

 

          (k)  If the applicant passed the applicable CPA examination in a state other than New Hampshire, the applicant also shall:

 

(1)  Indicate each state in, and date on, which he or she sat for any part of the applicable CPA examination;

 

(2)  Indicate whether he or she has ever been licensed, as that term is defined in RSA 541-A:1, VIII, in any state, and if so which state or states;

 

(3)  Indicate the status of each CPA license disclosed pursuant to (2) above that the applicant currently holds or has held;

 

(4)  Provide a summary of the applicant's education, which shall include:

 

a.  The full name of the educational institution attended or the special training received;

 

b.  The location at which such education or special training was obtained;

 

c.  The beginning and ending attendance dates;

 

d.  The date the applicant graduated or completed the training; and

 

e.  The degree or other recognition awarded;

 

(5)  Provide documentary evidence demonstrating that the applicant satisfies the New Hampshire CPA education requirements, which shall be in the form of one of the following:

 

a.  If the applicant received his or her education in the United States, an official, sealed transcript from an accredited college or university in the United States and which contains enough information for the board or its designee to determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination; or

 

b.  If an applicant received his or her education outside the United States, an evaluation from any academic credential evaluation service that has been approved by NASBA and which contains the following information so that the board or its designee can determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination:

 

1.  An equivalency summary that indicates the analogous academic degrees in the United States the applicant holds;

 

2.  A credential analysis that specifies:

 

(i)  The name of the country;

 

(ii)  The degree awarded;

 

(iii)  The year the degree was awarded; and

 

(iv)  The entity that awarded the degree;

 

3.  A course-by-course listing; and

 

4.  A course credit analysis that includes:

 

(i)  Total credits earned toward the degree;

 

(ii)  Total accounting credits earned; and

 

(iii)  Total business credits earned;

 

(6)  A fully completed Authorization For Interstate Exchange of Information Form, pursuant to Ac 301.09 for each state in which the applicant:

 

a.  Sat for any portion of the applicable CPA examination outside New Hampshire; and

 

b.  Has ever held a CPA license;

 

          (l)  The fee specified in Ac 301.13;

 

          (m)   The application processing fee as required by NASBA; and

 

          (n)  A certification signed by the applicant indicating that the application is true and correct to the best of the applicants knowledge and belief.

 

          Ac 301.05  Application for Certification as CPA Through Reciprocity Form.  Each applicant for certification as a CPA through reciprocity shall provide the following on or with the Application For Reciprocity Form:

 

          (a)  The applicant's personal information, which shall include his or her:

 

(1)  Full legal name as it appears on the applicant’s passport, if not a US citizen, or driver’s license if a US citizen, as well as any other name by which the applicant has been known, and maiden name if applicable;

 

(2)  Residential and complete mailing addresses including the name of the business if the mailing address is for a business;

 

(3)  Telephone number and e-mail address;

 

(4)  Date of birth;

 

(5)  Place of birth, including the name of the city or town, the name of the state or province, and the name of the country; and

 

(6)  If a United States citizen or a legal United States resident, Social Security Number, as required pursuant to RSA 161-B:11, VI-a;

 

          (b)  A photocopy of the applicant’s:

 

(1)  Driver’s license clearly showing such person’s photograph, identification information, and signature; or

 

(2) Passport clearly showing such person’s photograph, identification information, and signature;

 

          (c)  The name, address, and telephone number of the applicant's current employer;

 

          (d)  Each date on, and state in, which the applicant passed any portion of the applicable CPA examination;

 

          (e)  An indication of whether he or she has ever been licensed, as that term is defined in RSA 541-A:1, VIII, in any state, and if so which state or states, the date of licensure and expiration date;

 

          (f)  The number of hours of continuing professional education (CPE) the applicant has completed, and the time frame in which such CPE was completed;

 

          (g)  A statement as to whether the applicant has ever been disciplined, suspended, or expelled from any professional organization;

 

          (h)  Two passport-type photographs of the applicant;

 

          (i)  A summary of the applicant's education, which shall include:

 

(1)  The full name of the educational institution attended or the special training received;

 

(2)  The location at which such education or special training was obtained; and

 

(3)  The degree or other recognition awarded;

 

          (j)  Documentary evidence demonstrating that the applicant satisfies the New Hampshire education requirements, which shall be in the form of one of the following:

 

(1)  If the applicant received his or her education in the United States, an official, sealed transcript from an accredited college or university in the United States and which contains enough information for the board or its designee to determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination; or

 

(2)  If an applicant received his or her education outside the United States, an evaluation from any academic credential evaluation service that has been approved by NASBA and which contains the following information so that the board or its designee can determine whether the applicant met the New Hampshire education requirements that were in effect at the time the applicant successfully completed the applicable CPA examination:

 

a.  An equivalency summary that indicates the analogous academic degrees in the United States the applicant holds;

 

b.  A credential analysis that specifies:

 

1.  The name of the country;

 

2.  The degree awarded;

 

3. The year the degree was awarded; and

 

4.  The entity that awarded the degree;

 

c.  A course-by-course listing; and

 

d.  A course credit analysis that includes:

 

1.  Total credits earned toward the degree;

 

2.  Total accounting credits earned; and

 

3.  Total business credits earned;

 

          (k)  A chronological summary of the applicant’s public and governmental accounting experience that includes:

 

(1)  The applicant’s position title;

 

(2)  The beginning and ending dates of such employment;

 

(3)  The name of the employer; and

 

(4)  The address of the employer;

 

          (l)  A summary of the character references that includes:

 

(1)  The name and address of the person providing the character reference;

 

(2)  The occupation of the person providing the character reference; and

 

(3)  The number of years that the person providing the character reference has known the applicant;

 

          (m)  A statement as to whether the applicant has ever been convicted of a felony that has not been annulled or committed any dishonest act.  If the applicant responds in the affirmative, the applicant shall provide a complete description of the circumstances surrounding such conviction, act, or both, omitting no material fact;

 

          (n)  At least 3 character references, using a separate Character Reference Form for each;

 

          (o)  Verification of accounting experience, using Public Accounting Experience Verification Form and Governmental Accounting Experience Verification Form, as appropriate;

 

          (p)  As an alternative to (p) above, documents that establish pursuant to RSA 309-B:7, III(b), that the applicant has at least 4 years’ experience in the 10 years immediately preceding the application, which shall include but not be limited to any one or more of the following to evidence public accounting experience to satisfy RSA 309-B:7, III(b):

 

(1)  Copies of the applicant’s W2 forms issued by the firm(s) that employed the applicant;

 

(2)  Copies of documents prepared by the applicant and filed with the IRS; or

 

(3)  One or more letters from the firm or firms that employed the applicant, with each such letter:

 

a.  Written on firm letterhead;

 

b.  Identifies the applicant by full name and both business and residential addresses;

 

c.  Indicating the dates of employment in which the applicant practiced public accounting; and

 

d.  Signed by a CPA who attests to the accuracy of the information provided.

 

          (q)  A fully completed Authorization for Interstate Exchange of Information Form, for each state in which the applicant:

 

(1)  Sat for any portion of the applicable CPA examination; and

 

(2)  Has ever held a CPA license;

 

          (r)    The application processing fee as required by NASBA; and

 

          (s)  A certification signed by the applicant indicating that the application is true and correct to the best of the applicants knowledge and belief.

 

          Ac 301.06  Character Reference Form.  Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide each character reference on a separate Character Reference Form that:

          (a)  Includes the following information supplied by the applicant:

 

(1)  The applicant’s name, residential address, and telephone number;

 

(2)  Whether the application is being filed for initial certification or certification by reciprocity;

 

(3)  The date the applicant signed the form to the person writing the character reference;

 

          (b)  Includes the following supplied by the person writing the character reference:

 

(1)  The writer’s name, address, and telephone number;

 

(2)  The context or contexts in which the writer became acquainted with the applicant;

 

(3)  The nature of the relationship that the writer has with the applicant and the number of years that the writer has known the applicant;

(4)  The occupation of the person providing the character reference; and

 

(5)  Any information about the applicant that the writer believes supports or detracts from the applicant’s good character; and

 

(6)  The writer’s signature indicating that the information contained in the reference is true and correct to the best of the writer’s knowledge and belief, and the date signed.

 

          Ac 301.07  Public Accounting/ Experience Verification Form. 

 

          (a)  Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide verification of public accounting experience, using a separate Public Accounting Experience Verification Form for each employer, that:

 

(1)  Includes the applicant’s name and relevant dates of employment;

 

(2)  Is completed by a CPA, CA, CPC or other equivalent foreign designation holder who identifies himself or herself as one or more of the following:

 

a.  A CPA in the United States or Hong Kong;

 

b.  A CA in Canada, Australia, New Zealand or Ireland;

 

c.  A CPC in Mexico; or

 

d.  Any other designation from a foreign country determined to be substantially equivalent pursuant to Ac 301.02(c)(1)e.;

 

(3)  Provides the following information regarding the CPA, CA, or CPC or other equivalent foreign designation verifying the applicant’s experience:

 

a.  The CPA, CA, or CPC or other equivalent foreign designation holder’s full name;

 

b.  The name of the state, province, and country in which the CPA, CA, CPC, or other equivalent foreign designation holder is licensed; and

 

c.    License number if any;

 

d.  The date on which such license or certification expires;

 

(4)  Provides 2 columns, with one column being used if the applicant possesses a master’s degree pursuant to RSA 309-B:5, IX(b), and Ac 302.04 (b)(2)b., and the other if the applicant possesses a baccalaureate degree;

 

(5)  Provides the number of hours of experience the applicant accumulated in each of the following areas of practice:

 

a.  Audit, review, financial statements or any report function;

 

b.  Management advisory services;

 

c.  Financial advisory services;

 

d.  Consulting services;

 

e.  Preparation of tax returns;

 

f.  Furnishing advice on tax returns;

g.  Furnishing advice on tax matters; and

 

h.  Private practice or industry;

(6)  Provides the total number of hours the applicant accumulated in the practice areas listed in (5)a. through h. above;

 

(7)  Provides the total number of hours spent performing other functions including but not limited to:

 

a.  Administrative functions;

 

b.  Non-billable projects;

 

c.  CPE; and

 

d.  Time off;

 

(8)  Indicates whether the applicant worked full-time or part-time; and

 

(9)  The CPA, CA, CPC or other equivalent foreign designation holder’s signature indicating that the information contained in the experience verification is true and correct to the best of the CPA, CA, CPC or other equivalent foreign designation holder’s knowledge and belief, and the date signed.


          (b)  Each applicant for an initial certification as a CPA or certification as a CPA through reciprocity shall provide verification of the CPA, CA, CPC or other equivalent foreign designation holder’s license status from the licensing body that licensed the applicant and that includes: 

 

(1)  The full name of such CPA, CA, CPC or other equivalent foreign designation holder;

 

(2)  The date on which certification or licensure began and the current expiration date; and

 

(3)  A statement as to whether the CPA, CA, CPC or other equivalent foreign designation holder is current and in good standing.

 

          (c)  Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide a cover letter for each separate Public Accounting Experience Verification Form submitted.  Each such letter shall be signed by the same person who signed the Public Accounting Experience Verification Form as required by (a)(9) above.

 

          (d)  Each cover letter required pursuant to (c) above, shall:

 

(1)  Be on the employer's letterhead;

 

(2)  Identify the applicant for whom verification is being provided;

 

                  (3)   Contain the following statements:       

 

“I have read RSA 309-B:5, IX and I understand it is my responsibility as a Certified Public Accountant or a Public Accountant in the United States and its territories, a Chartered Accountant from Australia, Chartered Accountant from Canada, Chartered Accountant from Ireland, Chartered Accountant from New Zealand or Contadores Publicos Certificado from Mexico (please choose the appropriate title), Certified Public Accountant in Hong Kong to professionally prepare the above named individual to enable this person to meet those experience requirements.  This experience should make an individual proficient in the practice of public accounting.

 

“I hereby attest to the fact that I have read RSA 309-B:5, IX, understand its requirements and certify that the above named individual has obtained the full experience or partial experience (please choose the appropriate one), from this organization to meet those requirements, and has demonstrated to me personally that they have been proficient in their performance.”

 

(4)  Have the printed name, title, and address of the CPA, CA, CPC or other equivalent foreign designation holder verifying that the applicant has accumulated such experience; and

 

(5)  Be signed by the CPA, CA, CPC or other equivalent foreign designation holder verifying that the applicant has accumulated such experience.

 

          Ac 301.08  Governmental Accounting Experience Verification Form.

 

          (a)  Each applicant for initial certification as a CPA or certification as a CPA through reciprocity who has governmental accounting experience shall verify such experience by providing a separate Governmental Accounting Experience Verification Form for each governmental employer that:

 

(1)  Identifies the applicant by first and last name;

 

(2)  Identifies the government employer and the dates of the applicant’s employment;

 

(3)  Provides the following information regarding the CPA, CA, CPC or other equivalent foreign designation holder who is attesting to the candidate’s governmental accounting experience:

 

a.  The specific type of licensure held;

 

b.  The full first and last name of the CPA, CA, CPC or other equivalent foreign designation holder;

 

c.  The position held by the CPA, CA, CPC or other equivalent foreign designation holder in the governmental employer;

 

d.  The state, jurisdiction, or country in which the CPA, CA, CPC or other equivalent foreign designation holder is licensed to practice; and

 

e.  The expiration date of the CPA, CA, CPC or other equivalent foreign designation holder’s license;

 

(4)  Indicates whether the applicant’s governmental accounting experience satisfies the requirements of RSA 309-B:5, X(a), (b), or (c), and if so, which;

 

(5)  If verification of the applicant’s governmental accounting experience is claimed to have been satisfied pursuant to RSA 309-B:5, X(b), a list of at least 3 governmental agencies or distinct organization units through which such experience was obtained;

 

(6)  If verification of the applicant’s governmental accounting experience is claimed to have been satisfied pursuant to RSA 309-B:5, X(a) or (c), a list of at least 3 distinct lines of commercial or industrial business through which such experience was obtained;

 

(7)  The number of hours during which the applicant performed the duties claimed under (5) above or (6) above, or both, in the following areas:

 

a.  Auditing tax returns or books and accounts of non-governmental entities;

 

b.  Auditing the books and accounts or activities of 3 or more governmental agencies or distinct organization units;

 

c.  Reviewing the financial statements and supporting materials covering the financial condition and operations of non-governmental entities engaged in at least 3 distinct lines of commercial or industrial business; and

 

d.  All activities not covered under a. – c. above.

 

(8)  An indication of whether the hours of experience claimed pursuant to (7) above is the actual number or an approximation;

 

(9)  An indication of whether the applicant practiced full-time or part-time; and

 

(10)  Includes both the signature and printed name of the individual CPA, CA, CPC or other equivalent foreign designation holder verifying such experience as well as the date of such signature.

 

          (b)  The signature required pursuant to (a)(10) above shall be an attestation that the information contained in the letter is true and correct to the best of the CPA, CA, CPC or other equivalent foreign designation holder’s knowledge and belief.

 

          (c)  The applicant shall also obtain from the CPA, CA, CPC or other equivalent foreign designation holder who provides verification pursuant to (a) above an attestation letter on the official letterhead of the government employer identified in (a)(2) above.

 

          (d)  The attestation letter required pursuant to (c) above shall state:

 

“I have read RSA 309-B:5, X, and understand it is my responsibility as a Certified Public Accountant or Public Accountant in the United States, a CA in Canada, CA in Australia, CA in Ireland, CA in New Zealand or CPC in Mexico, Certified Public Accountant in Hong Kong or other equivalent foreign designation holder (please choose the appropriate title), to professionally prepare the above-named individual to enable this person to meet the experience requirement.  This experience should make an individual proficient in the practice of public accounting.

 

“I hereby attest to the fact that I have read RSA 309-B:5, X, and understand its requirements and certify that the above-named individual has obtained the full experience or partial experience (please choose the appropriate one) from this agency to meet those requirements, and has demonstrated to me personally that they have been proficient in their performance.”

 

          (e)  To be accepted by the board or its designee, the attestation letter shall:

 

(1)  Comply with (c) and (d) above;

 

(2)  Be signed by the CPA, CA, CPC or other equivalent foreign designation holder who provided verification pursuant to (a) above; and

 

(3)  Include the printed name and title of the CPA, CA, CPC or other equivalent foreign designation holder who signed the letter.

 

          Ac 301.09  Authorization for Interstate Exchange of Information Form.

 

          (a)  If the applicant is required to submit an Authorization for Interstate Exchange of Information Form, the applicant shall provide the following on or with the form:

 

(1)  The applicant’s current name and any other names by which the applicant was known, if applicable;

 

(2)  The applicant’s date of birth;

 

(3)  The applicant’s current mailing address;

 

(4)  An authorization signed and dated by the applicant for the release of the following information, verifications, or statements from each other state’s board of accountancy to the New Hampshire board:

 

a.  A complete list of each grade the applicant earned on any part of the applicable CPA examination taken in that state;

 

b.  A statement as to whether the applicant was ever denied admission to the applicable CPA examination;

 

c.  If applicant has not completed the applicable CPA examination, a statement describing any restrictions preventing the applicant from sitting for the applicable CPA examination in that state;

 

d.  If applicant is licensed as a certified public accountant, the following:

 

1.  A statement as to whether the applicant’s license is in good standing;

2.  A statement as to whether the applicant is authorized to practice public accounting in that state;

 

3.  If applicant holds a current license, a statement as to when the current license will expire; and

 

4.  If applicant does not hold a current license to practice public accountancy, a brief description of what requirements the applicant must meet for reinstatement of the license; and

 

(5)  The board seal, signature, title and date from the state board of accountancy in which the applicant passed the exam.

 

          Ac 301.10  CPA Firm Permit Overview.  Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire or a foreign CPA firm that  provides attest  services pursuant to RSA 309-B:3, I  and compilation services pursuant to RSA 309-B:3, III-a for a client having its home office in New Hampshire shall:

 

          (a)  Demonstrate compliance with the ownership requirements set forth in RSA 309-B:8, III(a);

 

          (b)  Demonstrate that any individual CPA who is responsible for supervising attest services or authorizes someone to sign the accountant's report on the financial statements on behalf of the firm, meets the experience requirements set forth in RSA 309-B:8, III(c);

 

          (c)  Submit a fully completed CPA Firm Permit Application Form;

 

          (d)  Submit a peer review affidavit form, if required pursuant to Ac 405.02;

 

          (e)  Submit a copy of the most recent peer review acceptance letter, if the CPA firm has been issuing reports for 3 or more years, as required pursuant to Ac 405.02; and

 

          (f)  Submit the application fee required pursuant to RSA 309-B:8, V and as specified in Ac 301.13.

 

          Ac 301.11  CPA Firm Permit Application Form.  Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire or a foreign CPA firm that  provides attest  services pursuant to RSA 309-B:3, I  and compilation services pursuant to RSA 309-B:3, III-a  shall provide the following on or with the form:

 

          (a)  The complete name of the CPA firm;

 

          (b)  The telephone number, fax number, and business address of the CPA firm and contact information, including:

 

(1)  Street and number;

 

(2)  City;

 

(3)  State;

 

(4)  Zip code;

 

(6) Contact person and
 

(5)  Contact person’s e-mail address;

          (c)  An indication of the type of practice by selecting one of the following:

 

(1)  Certified Public Accountant(s);

 

(2)  Public Accountant(s);

 

(3)  Both CPA’s and PA’s; and

 

(4)  CPA’s and/or PA’s with non-licensee owners;

 

          (d)  A list of all partners, shareholders, or owners, including non-licensee owners on firm letterhead, that specifies:

 

(1)  Each such person’s name, home address, and home telephone number;

 

(2)  Each such person’s business address and business telephone number; and  

 

(3)  A description of each person’s ownership interest, including percentage of ownership;

 

          (e)  A list of all licensees who work in New Hampshire for the CPA firm, that specifies:

 

(1)  Each such licensee’s name;

 

(2)  Each such licensee’s New Hampshire certificate number; and  

 

(3)  Each such New Hampshire licensee’s certificate expiration date;

 

          (f)  A list of every state in which the CPA firm has applied for or holds a permit to practice as a CPA firm;

 

          (g)  A list of every past denial, revocation, suspension, or other disciplinary action taken against the CPA firm’s permit to practice in any state;

 

          (h)  Identification of the individual or individuals who will be in charge of all attest services rendered in New Hampshire, including each such licensee’s:

 

(1)  Full name;

 

(2)  Business address, business telephone number and e-mail address; and

 

(3)  New Hampshire certification number and certification expiration date;

 

          (i)  The type of entity, including but not limited to:

 

                  (1)  Professional corporation;

 

                  (2)    Partnership;

 

                         (3)    Limited liability company; or

 

                         (4)      Professional limited liability company;

 

          (j)  A copy of the most recent peer review acceptance letter, if the CPA firm has been issuing reports for 3 or more years;

 

          (k)  An indication whether the application is new or a renewal;

 

          (l)  The affidavit described in Ac 301.12;

 

          (m)  The fee specified in Ac 301.13;

 

          (n)  A certification signed by an authorized representative of the firm indicating that the application is true and correct to the best of the representative’s knowledge and belief;

          (o)  Acknowledgement that the provision of false information is a basis for disciplinary action by the board; and

 

          (p)    A certification that at least a simple majority of the ownership of the firm is in accordance with RSA 309-B:8, III (a).

 

          Ac 301.12  Affidavit for Peer Review Form.

 

          (a)  Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire shall submit an affidavit regarding peer review that complies with this section.

         

     (b) The applicant shall supply the following on the affidavit provided by the board:

 

                  (1)  If the CPA firm does not issue the reports, a statement indicating that the CPA firm does not issue reports and is exempt from the peer review requirement;

 

                  (2) If the CPA firm has issued its first report less than 18 months  prior to the date of the affidavit, a statement indicating that the CPA firm has issued its first report less than 18 months  prior to the date of the affidavit and the year end date on such engagement;

 

                           (3) If the CPA firm issues reports and has received a peer review report with a rating of pass, a  statement indicating that the CPA firm has had a peer review report with the rating of pass and when the next peer review is due; and

 

                  (4)  If the CPA firm issues reports and has received a peer review report of pass with deficiency or deficiencies or fail reporting rating, a statement indicating that the CPA firm is currently taking the necessary steps to correct the deficiency or deficiencies and the date that the CPA firm will notify the board and submit a copy of the final completion letter.

 

          (c)  Each affidavit submitted pursuant to this section shall:

 

(1)  Include the printed name of the authorized representative of the CPA firm;

 

(2)  Be signed by the authorized representative, thereby attesting to the accuracy and truthfulness of the affidavit; and

 

(3)  Include the date the authorized representative signed the affidavit attesting to its accuracy and truthfulness.

 

         Ac 301.13  Fees.

 

          (a)  All fees shall be non-refundable.

 

          (b)  Fees for initial issuances shall be as follows:

 

  (1)  The fee for the CPA certificate issued pursuant to RSA 309-B:5, I or RSA 309-B:7,
shall be $75.00;

 

                    (2)  The fee for the examination as a certified public accountant shall be $75.00; and

 

 (3)  Biennial permit for a CPA firm shall be $60.00.

 

(4) The fee for replacement of a lost or mutilated certificate shall be $50.00; and

 

(5) The fee for verification of licensure or examination shall be $25.00.

 

          (c)  Fees for renewal issuances shall be as follows:

 

(1)  Renewal of a certified public accountant certificate for 3 years, $275.00;

 

(2)  Renewal of a public accountant license for 3 years, $275.00;

 

(3)  Biennial renewal of a permit for a CPA firm shall be $60.00.

 

          (d)  Fees for documents shall be the actual cost of copying and mailing.

 

          (e)    All fees shall be in the form of cash, credit card, money order, bank draft, or check made payable to: "Treasurer, State of New Hampshire."

 

          Ac 301.14  License Issuance and Expiration.

 

          (a)  The board shall issue each initial licensee whose last name begins with the letters A to F, inclusive, a license that will require renewal at 3 year intervals commencing in 2005.

 

          (b)  The board shall issue each initial licensee whose last name begins with the letters G to M, inclusive, a license that will require renewal at 3 year intervals commencing in 2006.

 

          (c)  The board shall issue each initial licensee whose last name begins with the letters N to Z, inclusive, a license that will require renewal at 3 year intervals commencing in 2007.

 

PART Ac 302  QUALIFICATIONS

 

          Ac 302.01  Initial CPA Applicant Qualifications.  To be granted initial certification, CPA applicants shall meet or exceed the minimum qualifications relative to:

 

          (a)  Education as set forth in RSA 309-B:5, III, and Ac 302.02;

 

          (b)  Experience as set forth in RSA 309-B:5, IX or X, and Ac 302.04;

 

          (c)  Examination as set forth in RSA 309-B:5, IV through VI, and Ac 303; and

 

          (d)  Good character as set forth in RSA 309-B:5, II, and Ac 302.05.

 

          Ac 302.02  CPA Certificate Applicant Education.

 

          (a)  Each applicant submitting an application for certification as a CPA shall submit documents demonstrating compliance with the following education requirements in effect in New Hampshire at the time the applicant successfully completed the exam as follows:

 

 

(1)  For applicants who successfully completed the exam before January 1, 2005, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to Ac 302.02(b) with at least 24 semester hours  in business, including at least 12 semester hours in accounting; and

 

(2)  For applicants who successfully completed the exam on or after January 1, 2005, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to (b) below and at least 120 semester hours of education with at least 24 semester hours in business, including at least 12 semester hours in accounting.

 

(3)  Applicants for certification on or after July 1, 2014, shall have at least a baccalaureate degree that includes at least 120 hours pursuant to Ac 302.02 (f) from an educational institution accredited pursuant to Ac 302.02 (b), and an additional 30 semester hours of education which shall meet the criteria in Ac 302.02.  The total required semester hours of education shall consist of not less than 30 hours in accounting and 24 hours in business courses accredited pursuant to 302.02(b).

 

          (b)  An educational institution shall be considered by the board to be accredited if:

 

(1)  Approved by a member of a regional or national accrediting agency that is recognized by the United States Department of Education; or

 

(2)  Approved by the American Assembly of Collegiate Schools (AACSB).

 

          (c)  A candidate shall be considered by the board as having graduated from an accredited educational institution if, at the time the educational institution granted the applicant's degree, it was accredited pursuant to (b) above.

 

          (d)  If the educational institution was not accredited at the time the applicant's degree was received, but was accredited at the time the application was filed with the board, the institution shall be deemed to be accredited for the purpose of (c) above, provided that the educational institution:

 

(1)  Certifies that the applicant's total educational program would qualify the applicant for graduation with a baccalaureate degree during the time the institution has been accredited; and

 

(2)  Furnishes the board with college catalogue course numbers and descriptions that demonstrate that the pre-accreditation courses are substantively equivalent to their analogous post-accreditation courses.

 

          (e)  If an applicant's degree was received at an accredited educational institution pursuant to (c) or (d) above, but contained course work taken at a non-accredited institution, such courses shall be deemed to have been taken at the accredited educational institution from which applicant's degree was received, provided the accredited educational institution either:

 

(1)  Has accepted such courses by including them in its official transcript; or

 

(2)  Has certified to the board that it will accept such courses for credit toward graduation.

 

          (f)  A graduate of a 4-year degree-granting educational institution not accredited at the time applicant's degree was received or at the time the application was filed shall be deemed by the board to be a graduate of an accredited educational institution if all of the following are true:

 

(1)  A credentials evaluation service approved by the board certifies that the applicant's degree is equivalent to a degree from an accredited educational institution;

 

(2)  An accredited educational institution has accepted the applicant's non-accredited baccalaureate degree for admission to a graduate business degree program;

 

(3)  The accredited educational institution certifies that the applicant has been accepted into the graduate program; and

 

(4)  The applicant has satisfactorily completed at least 120 semester hours, including at least 24 semester hours of business of which 12 shall be in accounting from the baccalaureate or post baccalaureate education.

 

          (g)  The board shall deny an application for initial certification if the board determines by a preponderance of the evidence that the applicant has not met the education requirements set forth in RSA 309-B:5, III, and this section.

 

          Ac 302.03 Educational Qualifications for CPA Examination.  Pursuant to RSA 309-B:5, III (c) on or after July 1, 2014 applicants for the CPA examination required pursuant to RSA 310-B:5 and Ac 303 shall have 120 semester hours of college education including a baccalaureate degree conferred by a college or university accredited pursuant to Ac 302.02 (b). The degree shall include at least 30 semester hours of accounting courses which shall include coverage in financial accounting auditing, taxation, and management accounting and be supplemented by 24 semester hours of business courses other than accounting courses which includes, business law, business information systems, finance, professional ethics, business organizations, and economics.

         

Ac 302.04  CPA Certificate Applicant Accounting Experience. 

 

          (a)  “Accounting or auditing skills" means the provision, under the direction of a licensed CPA, or CA from Australia, CA, CPC or other equivalent foreign designation holder currently licensed in another jurisdiction, of:

 

(1)  One or more of the following public accounting services, as specified by RSA 309-B:5, IX, namely:

 

a.  Issuance of reports on financial statements;

 

b.  Management advisory services;

 

c.  Financial advisory services;

 

d.  Consulting services;

 

e.  Preparation of tax returns; or

 

f.  Furnishing tax advice; or

 

(2)  One or more of the following government accounting services, as specified by RSA 309-B:5, X(a) through (c), namely:

 

a.  Auditing the tax returns or books and accounts of nongovernmental entities in 3 or more distinct lines of commercial or industrial business in accordance with generally accepted auditing standards;

 

b.  Auditing the books and accounts or activities of 3 or more governmental agencies or distinct organizational units in accordance with generally accepted auditing standards and reporting on their operations to a third party, to the Congress, or to a state legislature; or

 

c.  Reviewing financial statements and supporting material covering the financial condition and operations of nongovernmental entities engaged in 3 or more distinct lines of commercial or industrial business under the direction of a licensee to determine the reliability and fairness of the financial reporting and compliance with generally accepted accounting principles and applicable government regulations for the protection of investors and consumers.

 

          (b)  Pursuant to RSA 309-B:5, IX, each applicant submitting an Application For Initial Certification as a CPA shall meet the following general experience requirements:

 

(1)  Such experience shall be earned prior to the date that the candidate applies for certification in New Hampshire.

 

(2)  Compliance with one of the following:

 

a.  A minimum of 2 years’ experience in accounting for an applicant with a baccalaureate degree; or

 

b.  A minimum of one years’ experience in accounting for an applicant with a master’s degree in:

 

1.  Accounting;

 

2.  Taxation;

 

3.  Finance; or

 

4.  Business administration; and

 

                  c.   A minimum of one year’s experience in accounting for an applicant on or after July 1, 2014 that meets the educational requirements of  Ac 302.02 (4)  and RSA 309-B-5.

 

          (c)  For full-time accounting employees, each year’s experience shall consist of 12 calendar months as an employee under the direction of a licensed CPA, CA, CPC or other equivalent foreign designation holder, and shall include at least 1,500 hours of service solely involving the use of accounting or auditing skills, as defined in Ac 302.04(a)(1)a. – f.

 

          (d)  For non-full time accounting employees, each year’s experience shall consist of 2,080 hours of accounting practice under the supervision of a licensed CPA, CA, CPC or other equivalent foreign designation holder, and shall include at least 1,500 hours of services solely involving accounting or auditing skills, as defined in Ac 302.04 (a)(1)a. – f.  For purposes of determining the amount of experience, the board shall accept only accounting and auditing services rendered in the 6 years immediately preceding the application if the applicant has a baccalaureate degree and 5 years immediately preceding the application if the applicant has a master’s degree. 

 

          (e)  For purposes of (c) and (d) above, no experience shall be counted being under the direction of a licensed CPA, CA, CPC or other equivalent foreign designation holder unless such licensee has the authority to review, direct and evaluate on a continuing basis the accounting activities of those who are under the licensee’s professional accounting control.

 

          (f)  The applicant shall demonstrate that the minimum required experience in accounting has been fulfilled by the applicant through the submission of a fully completed Public Accounting Experience Verification Form as described in Ac 301.07 for public accounting experience, a fully completed Governmental Accounting Experience Verification Form as described in Ac 301.08 for governmental accounting experience, or a combination of them.           

 

          (g)  The applicant shall arrange for the supervising CPA, CA, CPC or other equivalent foreign designation holder to provide documentation, such as working papers or audit programs, to the board or its representative for the purpose of determining the applicant’s compliance with the experience requirements set forth in RSA 309-B:5, IX and X, and this section.

 

          (h)  The board shall inspect, either by the board itself or by its representative, documentation relating to an applicant's claimed experience, in which case any licensee having custody of such documentation shall be requested to produce it either in writing or in person.

 

          (i)  Any New Hampshire licensee who has been requested to submit or make evidence of the applicant's experience available to the board or its representative but who has failed or refused to do so shall explain to the board either in writing or in person the basis for such refusal.  A non-New Hampshire licensee who so fails or refuses shall be requested by the board to explain, in writing, such failure or refusal.

 

          (j)  The failure or refusal of a New Hampshire CPA to provide full and correct information as required herein shall, pursuant to RSA 309-B:11, I, serve as a basis for disciplinary proceedings against the CPA.  The failure or refusal of a non-New Hampshire licensee to provide full and correct information as requested by the board shall be brought to the attention of the licensing body of the non-New Hampshire licensee.

 

          (k)  The board shall deny an application for certificate if the board finds that the applicant has not met the experience requirements set forth in RSA 309-B:5, IX or X, and this section.

 

          Ac 302.05  Character.

 

          (a)  “Dishonest act,” means any course of conduct involving intentional deception by the applicant, whether in the course of employment or as private conduct, and includes violation of any professional code of ethics or conduct to which the applicant is required to adhere provided such actual violation relates to dishonesty.

 

          (b)  “Good character” means “good character” as defined in RSA 309-B:5, II, namely, “the lack of a history of dishonest or felonious acts.”

 

          (c)  “History” means:

 

(1)  Conviction at any time of a felony that has not been annulled by a court of competent jurisdiction;

 

(2)  Conviction within the year immediately preceding the application of any offense or misdemeanor involving a dishonest act that has not been annulled by a court of competent jurisdiction;

 

(3)  Conviction within the 5 years immediately preceding the application of 2 offenses, misdemeanors, or both, involving dishonest acts and that have not been annulled by a court of competent jurisdiction; or

 

(4)  Conviction within the 10 years immediately preceding the application of 3 or more offenses, misdemeanors, or both, involving dishonest acts.

 

          (d)  The board shall deny an application for a certificate if the board finds by clear and convincing evidence that the applicant is not of good character.

          (e)  When an applicant is found to be unqualified for a certificate because of a lack of good character, the board shall furnish the applicant:

 

(1)  A statement containing the findings of the board;

 

(2)  A complete record of the evidence upon which the determination was based; and

 

(3)  A notice of the applicant’s right of appeal under Ac 200.

          Ac 302.06  CPA Certificate Applicant Personal Appearance.  The board shall require any person making any application under Ac 301.02 to appear personally before the board or a designated member of the board to provide clarification or additional information concerning the applicant's application and qualifications, if the information in the application is incomplete or unclear in its final form.

          Ac 302.07 CPA Firms.

 

          (a)  A CPA firm shall be granted a permit to practice as a CPA firm in New Hampshire if the applicant CPA firm meets the requirements of this section.

 

          (b)  The applicant CPA firm shall file with the board a CPA Firm Application Form as described in Ac 301.11 and any supporting data, documents, or information, required pursuant to Ac 301.10 through Ac 301.12.  Such documentation shall demonstrate that the firm meets all statutory and rule requirements without demonstrating that any basis for denial of the permit exists.

 

          (c)  The applicant CPA firm shall demonstrate, pursuant to RSA 309-B:8, I, that it has or will have a physical presence in New Hampshire by a date certain specified by the applicant CPA firm.  Each CPA firms’ primary office doing business in New Hampshire shall be registered with the board.

 

          (d)  If the applicant CPA firm specifies a date by which it will have a physical presence in New Hampshire, pursuant to (c) above, the permit shall become effective on the date of issuance of the permit or the date that the applicant specifies that it will have a physical presence in New Hampshire, whichever is later.

 

          (e)  The applicant CPA firm shall demonstrate that at least  a simple majority of the ownership of the firm belongs to those who are certified in New Hampshire or have practice privileges under RSA 309-B:6, I.

 

          (f)  The applicant CPA firm shall demonstrate that any individual CPA who is responsible for supervising attest services or authorizes someone to sign the accountant's report on the financial statements on behalf of the firm, meets the experience requirements set forth in RSA 309-B:8, III(c).

 

          (g)  The applicant CPA firm shall demonstrate, through the peer review affidavit required pursuant to Ac 301.12, that it is in compliance with any applicable provision of Ac 405 relative to peer review.

 

          (h)  The applicant CPA firm shall submit a copy of the most recent peer review letter obtained in compliance with Ac 405.02, if the CPA firm has been issuing reports for 3 or more years.  If the letter indicates that the CPA firm has received an unqualified peer review report, the CPA firm shall be determined by the board to be in compliance with Ac 405. 

 

          (i)  If the applicant CPA firm has received an adverse or qualified peer review report, the affidavit required pursuant to (g) above shall indicate that fact as well as the date by which the CPA firm expects to be able to submit to the board an unqualified peer review report after taking the steps necessary to address the bases of the adverse or qualified peer review report.  The board shall issue a conditional permit that shall become unconditional upon the CPA firm timely submitting the subsequent unqualified peer review letter.  However, no conditional permit shall remain in effect for longer than one year.

 

          (j)  The applicant CPA firm shall submit the application fee required pursuant to RSA 309-B:8, V and as specified in Ac 301.13.

 

          (k)  The board shall conclude that a basis for denial exists if any of the following are determined by the board to be true:

 

(1)  Any CPA who will service clients in New Hampshire is not of good character as set forth in Ac 302.04;

 

(2)  The CPA firm is not of good character as set forth in Ac 302.04;

 

(3)  The CPA firm has engaged in activities that subject it to the peer review requirements of Ac 405 but:

 

a.  The CPA firm has submitted a peer review report letter that indicated that the firm has received either an adverse or qualified peer review report; and

 

b.  The peer review report indicates that corrective action cannot be expected to be completed within 18 months of the issuance of such adverse or qualified peer review report;

 

(4)  The CPA firm has submitted materially inaccurate or materially incomplete application materials; and

 

(5)  The CPA firm has failed to submit the required fee.

 

PART Ac 303  EXAMINATION

 

          Ac 303.01  Scope.

 

          (a)  The provisions of Ac 303.02 through Ac 303.04 shall apply only to:

 

(1)  Applicants for examination as a CPA who do not hold licensure as a CPA, CA, CPC or other equivalent foreign designation holder in Canada, Ireland, Australia, New Zealand, Certified Public Accountant in Hong Kong or other foreign country; and

 

(2)  Applicants who hold licensure as a CPA from any jurisdiction in the United States and seek to become a CPA licensed in New Hampshire.

 

          (b)  The provisions of Ac 303.05 through Ac 303.07 shall apply only to applicants for certification as a CPA who hold licensure as a CPA or its foreign equivalent, and do not hold licensure in any jurisdiction in the United States or its Territories.

 

          Ac 303.02  CPA Examination Required.

 

          (a)  Every applicant for examination as a CPA, whether for initial certification or through reciprocity, shall take and pass, with a grade of 75 or above, each section of the Uniform Certified Public Accountant Examination and Advisory Grading Service (examination) of the American Institute of Certified Public Accountants (AICPA) as specified by RSA 309-B:5, IV.  The examination shall be administered by the National Association of State Boards of Accountancy (NASBA).

 

          (b)  Pursuant to RSA 309-B:5, V, the applicant examinee shall be required to pass all sections of the examination within any 18-month period.  Such period shall commence on the date of the examination at which the first section was passed. 

 

          (c)  Pursuant to RSA 309-B:5, V, no section passed more than 18 months prior to an applicant examinee passing the remaining sections shall be recognized for the purpose of determining (a) and (b) above unless the applicant requests and obtains a waiver from the board, pursuant to (d) below.  Each section passed more than 18 months prior, and only such section or sections, shall be retaken and passed again by the applicant examinee within another 18-month period to be recognized for the purpose of determining compliance with (a) and (b) above.

 

          (d)  An applicant examinee who requests a waiver of the 18-month period limitation for passing the examination pursuant to (c) above shall provide the following to the board in support of such request:

 

(1)  The applicant’s name and the address and telephone number at which the applicant can be reached;

 

(2)  A list of dates on which all previous attempts at passing the examination were made by the applicant examinee, including the results of each such attempt;

 

(3)  A statement of the circumstances that caused the applicant examinee to be unable to meet the requirements for passing all sections of the examination within the 18-month period; and

 

(4)  Any other information the applicant examinee believes is relevant.

 

          (e)  The board shall grant a waiver of the 18-month limitation if it determines that the applicant examinee:

 

(1)  Submitted a complete request pursuant to (d) above; and

 

(2)  Circumstances beyond the control of the applicant examinee rendered him or her unable to meet the requirements for passing all sections of the examination within the 18-month period.

 

          (f)  To arrange to sit for the examination, each applicant shall:

 

(1)  Contact NASBA to:

 

a.  Obtain examination application materials prepared by NASBA;

 

b.  Obtain logistical information such as examination dates and locations; and

 

c.  Determine the examination fee that is payable to NASBA;

 

(2)  Complete the NASBA examination application process, including payment of the examination fee to NASBA;

 

(3)  Direct all communication regarding all aspects of the administration of the examination to NASBA, except that communications regarding conflicts between the applicant and NASBA that have not been resolved shall be directed to the board.

 

          Ac 303.03  CPA Examination Subjects.  The examination shall test each applicant examinee’s knowledge in the following subjects:

 

          (a)  Auditing and attestation, which shall cover knowledge and skills related to:

 

(1)  Planning the engagement;

 

(2)  Internal controls;

 

(3)  Obtaining and documenting information;

 

(4)  Reviewing engagement and evaluating information; and

 

(5)  Preparing communications;

 

          (b)  Business environments and concepts, which shall cover knowledge and skills related to:

 

(1)  Business structure;

 

(2)  Economic concepts;

 

(3)  Financial management;

 

(4)  Information technology; and

 

(5)  Planning and measurement;

 

          (c)  Financial accounting and reporting, which shall cover knowledge and skills related to:

 

(1)  Concepts and standards for financial statements;

 

(2)  Typical items in financial statements;

 

(3)  Specific types of transactions and events;

 

(4)  Accounting and reporting for governmental entities; and

 

(5)  Accounting and reporting for nongovernmental and not-for-profit organizations; and

 

          (d)  Regulation, which shall cover knowledge and skills related to:

 

(1)  Ethics and professional responsibility;

 

(2)  Business law;

 

(3)  Federal tax procedures and accounting issues;

 

(4)  Federal taxation of property transactions;

 

(5)  Federal taxation of individuals; and

 

(6)  Federal taxation of entities.

 

          Ac 303.04  Conduct During CPA Examination.

 

          (a)  If, after notice and opportunity for a hearing, pursuant to Ac 200, the board determines that a candidate cheated during the examination, he or she shall be prohibited from sitting for the examination for a period of 5 years.

 

          (b)  Conduct considered by the board to be cheating shall include, but not be limited to, the following:

 

(1)  conduct which violates the security of the examination materials, such as removing any examination materials from the examination room;

 

(2)  selling, distributing, buying, receiving or having unauthorized possession of any portion of a future or current licensing CPA examination;

 

(3)  A second instance of being found in possession of any item prohibited pursuant to (d) below;

 

(4)  conduct which violates the standards of test administration, including but not limited to:

 

a.  Communicating in any way with any other examinee during the administration of the CPA examination;

 

b.  Copying answers from another examinee; or

 

c.  Permitting one’s answers to be copied by another examinee during the administration of the CPA examination;

 

d.  Giving or receiving assistance in answering any examination question, problem, or simulation;

 

e.  Reading examination questions, problems, or simulations aloud;

 

f.  Engaging in conduct which has the effect of interfering with the administration of the examination or unreasonably interfering with any other candidate’s ability to concentrate on the examination;

 

(5)  having in one’s possession during the administration of the licensing examination any materials or data of any kind, relative to the subject matter being tested other than the examination materials provided;

 

(6)  Conduct which violates the credentialing process, such as falsifying or misrepresenting education credentials or other information required for admission to the CPA examination; and

 

(7)  Impersonating an examinee or having an impersonator take the CPA examination on one’s own behalf.

 

          (c)  Each candidate shall enter the examination area with only the clothes he or she is wearing and shall not bring into the examination area any other item that could be used to facilitate cheating.  Candidates shall not access such items during breaks in the examination.

 

          (d)  Items that are prohibited because they could be used for cheating or compromising the security of the examination shall include but not be limited to:

 

(1)  Books of any kind, including dictionaries, personal planners or organizers, and religious texts;

 

(2)  Magazines, newspapers, or publications of any kind, regardless of format;

 

(3)  Papers, pads, or notebooks of any kind that have not been provided by a test proctor;

 

(4)  Outlines, notes, or study materials of any kind;

 

(5)  Rulers or slide rules;

 

(6)  Briefcases, handbags, back- or fanny-packs;

 

(7)  Wallets or purses;

 

(8)  Containers of any kind, including plastic bags, eyeglass cases, and boxes;

 

(9)  Food or beverages of any kind, regardless of how packaged;

 

(10)  Tobacco products of any kind;

 

(11)  Calculators of any kind, including those that are part of or contained in another device, whether electronic or mechanical, that have not been provided by a test proctor;

 

(12)  Watches, clocks, or timers of any kind;

 

(13)  Computers of any kind, including personal digital assistants;

 

(14)  Electronic devices of any kind, including mp3 players or recorders, compact disc players or recorders, and tape players or recorders;

 

(15)  Cameras of any kind, including those that are part of cellular phones;

 

(16)  Photographic or scanning devices of any kind, whether still or video;

 

(17)  Telephones of any kind, including cellular or satellite phones;

 

(18)  Radios of any kind, including radios that receive, transmit, or both;

 

(19)  Pagers or beepers of any kind;

 

(20)  Writing implements, including pens, pencils, pencil sharpeners, and erasers, that have not been provided by a test proctor;

 

(21)  Headsets, earphones, earmuffs, or earplugs of any kind, that have not been provided by a test proctor;

 

(22)  Non-prescription sunglasses;

 

(23)  Visors, hats, or head coverings not worn for religious reasons;

 

(24)  Pendant necklaces, large earrings, or pendant bracelets;

 

(25)  Any clothing that is carried but not worn during the entire examination;

 

(26)  Umbrellas; and

 

(27)  Weapons of any kind, regardless of any permits that the candidate possesses.

 

          (e)  Examination proctors shall not let a candidate enter the examination area while such candidate is in possession of any prohibited items listed in (d) above.  If a proctor discovers any prohibited item(s) at the time of entrance, the item shall be confiscated by the proctor, and such confiscation shall be considered one instance of being in possession of a prohibited item for purposes of (b)(3) above.

 

          (f)  Any examinee who does not follow the test center’s regulations may be dismissed from the examination site by test center staff or have their examination scores cancelled.  The board shall provide the examinee with the opportunity for an adjudicative hearing before the board regarding the alleged violation.  After the entry of a decision by the board that concludes that the alleged violation occurred, or, if the examinee fails to avail him or herself of the right to a hearing, the examinee’s test scores shall be canceled by the board if the examinee was not dismissed and completed the examination.  In the event that the board concludes that the alleged violation did not occur, then the examinee’s test scores shall stand.  If the board concludes that a violation did not occur and the examinee had been dismissed from the test center before completing the examination, the examinee shall be rescheduled for examination and shall not pay an examination fee to take such examination.

 

          Ac 303.05  International Qualifications Examination (IQEX) Required. 

 

          (a)  Pursuant to RSA 309-B:7, X(c)(3), every applicant for certification as a CPA who hold licensure as a CPA, CA, CPC or other equivalent foreign designation holder in Canada, Ireland, Australia, New Zealand, Hong Kong or other foreign country shall take and pass, with a grade of 75 or above, each section of the International Qualifications Examination (IQEX) administered by NASBA.

 

          (b)  To sit for the IQEX, each Canadian CA shall:

 

(1)  Have passed the Uniform Final Examination in Canada;

 

(2)  Be a member in good standing with a Provincial CA Institute; and

 

(3)  Not have qualified as a Canadian CA on the basis of recognition of credentials earned in any other country.

 

          (c)  To sit for the IQEX, each Irish CA shall:

 

(1)  Meet the education and experience requirements of the Institute of CAs in Ireland;

 

(2)  Have passed the Institute of Chartered Accountants Final Admitting Examination;

 

(3)  Be a member in good standing with the Institute of Chartered Accountants in Ireland; and

 

(4)  Not have qualified as an Irish CA on the basis of recognition of credentials earned in any other country.

 

          (d)  To sit for the IQEX, each Australian CA shall:

 

(1)  Meet the education and experience requirements of the Institute of Chartered Accountants in Australia, including having completed their education program in Australia;

 

(2)  Be a member in good standing with the Institute of Chartered Accountants in Australia;

 

(3)  Not have qualified as an Australian CA on the basis of recognition of credentials earned in any other country.

 

          (e)  To sit for the IQEX, each Mexican CPC shall:

 

(1)  Have qualified as CPC with the Mexican Direccion General de Profesiones de la Secretaria de Educacion Publica;

 

(2)  Meet the education and experience requirements of the Instituto Mexicano de Contadores Publicos (ICMP);

 

(3)  Be members in good standing with the ICMP;

 

(4)  Have passed the Examen Uniforme de Certificacion de la Contaduria Publica in Mexico or have been a member in good standing of the ICMP as of September 27, 2002;

 

(5)  Not have qualified as a CPC on the basis of recognition of credentials earned in any other country.

 

          (f)  To sit for the IQEX, each New Zealand CA shall:

 

(1)  Meet the education and experience requirements of the New Zealand Institute of Chartered Accountants (NZICA) in New Zealand;

 

(2)  Be members in good standing with the New Zealand Institute of Chartered Accountants; and

 

(3)  Not have qualified as a CPC on the basis of recognition of credentials earned in any other country.

 

          (g)  To sit for the IQEX, each Hong Kong CPA shall:

 

(1)   Be a member of the Hong Kong Institute of CPAS who qualified by completing the Qualification Programme (QP) in full;

 

(2)   Meet the education requirements of the Hong Kong Institute of CPAs (HKICPA) in Hong Kong;

 

(3)   Be members in good standing with the Hong Kong Institute of CPAs; and

 

(4)    Not have qualified as a Hong Kong CPA on the basis of recognition of credentials earned in any other country.

          (h)  To sit for the IQEX, each other equivalent foreign designation holder shall meet the requirements established by NASBA;

 

          (i)  To arrange to sit for the examination, each applicant shall:

 

(1)  Contact NASBA to:

 

a.  Obtain IQEX application materials prepared by NASBA;

 

b.  Obtain logistical information such as IQEX dates and locations; and

 

c.  Determine the IQEX fee that is payable to NASBA;

 

(2)  Complete the NASBA IQEX examination application process, including payment of the IQEX fee to NASBA; and

 

(3) Direct all communication regarding all aspects of the administration of the IQEX to NASBA, except that communications regarding conflicts between the applicant and NASBA that have not been resolved shall be directed to the board.

 

          Ac 303.06  IQEX Subjects.  The IQEX shall test each applicant examinee’s knowledge in the following subjects:

 

          (a)  Ethics and professional and legal responsibilities;

 

          (b)  Business law;

 

          (c)  Federal tax procedures and accounting issues;

 

          (d)  Federal taxation of property transactions;

 

          (e)  Federal taxation of individuals;

 

          (f)  Federal taxation of entities;

 

          (g)  Business structures;

 

          (h)  Accounting and reporting for governmental entities and for nongovernmental not-for-profit organizations; and

 

          (i)  Recent regulatory issues.

 

          Ac 303.07  Conduct During IQEX.

 

          (a)  If, after notice and opportunity for a hearing, pursuant to Ac 200, the board determines that a candidate cheated during the examination, he or she shall be prohibited from sitting for the examination for a period of 5 years.

 

          (b)  Conduct considered cheating by the board shall include, but not be limited to, the following:

 

(1)  conduct which violates the security of the examination materials, such as removing any examination materials from the examination room;

 

(2)  selling, distributing, buying, receiving or having unauthorized possession of any portion of a future or current licensing IQEX examination;

 

(3)  A second instance of being found in possession of any item prohibited pursuant to (c) and (d) below;

 

(4)  conduct which violates the standards of test administration, including but not limited to:

 

a.  Communicating in any way with any other examinee during the administration of the IQEX examination;

 

b.  Copying answers from another examinee; or

 

c.  Permitting one’s answers to be copied by another examinee during the administration of the IQEX examination;

 

d.  Giving or receiving assistance in answering any examination question, problem, or simulation;

 

e.  Reading examination questions, problems, or simulations aloud; and

 

f.  Engaging in conduct which has the effect of interfering with the administration of the examination or unreasonably interfering with any other candidate’s ability to concentrate on the examination;

 

(5)  having in one’s possession during the administration of the licensing examination any materials or data of any kind, relative to the subject matter being tested other than the examination materials provided;

 

(6)  Conduct which violates the credentialing process, such as falsifying or misrepresenting education credentials or other information required for admission to the IQEX examination; and

 

(7)  Impersonating an examinee or having an impersonator take the IQEX examination on one’s own behalf.

 

          (c)  Each candidate shall enter the examination area with only the clothes he or she is wearing and shall not bring into the examination area any other item which could be used to facilitate cheating.  Candidates shall not access such items during breaks in the examination.

 

          (d)  Items that might be used for cheating or compromising the security of the examination shall include but not be limited to:

 

(1)  Books of any kind, including dictionaries, personal planners or organizers, and religious texts;

 

(2)  Magazines, newspapers, or publications of any kind, regardless of format;

 

(3)  Papers, pads, or notebooks of any kind that have not been provided by a test proctor;

 

(4)  Outlines, notes, or study materials of any kind;

 

(5)  Rulers or slide rules;

 

(6)  Briefcases, handbags, back- or fanny-packs;

 

(7)  Wallets or purses;

 

(8)  Containers of any kind, including plastic bags, eyeglass cases, and boxes;

 

(9)  Food or beverages of any kind, regardless of how packaged;

 

(10)  Tobacco products of any kind;

 

(11)  Calculators of any kind, including those that are part of or contained in another device, whether electronic or mechanical, that have not been provided by a test proctor;

 

(12)  Watches, clocks, or timers of any kind;

 

(13)  Computers of any kind, including personal digital assistants;

 

(14)  Electronic devices of any kind, including mp3 players or recorders, compact disc players or recorders, and tape players or recorders;

 

(15)  Cameras of any kind, including those that are part of cellular phones;

 

(16)  Photographic or scanning devices of any kind, whether still or video;

 

(17)  Telephones of any kind, including cellular or satellite phones;

 

(18)  Radios of any kind, including radios that receive, transmit, or both;

 

(19)  Pagers or beepers of any kind;

 

(20)  Writing implements, including pens, pencils, pencil sharpeners, and erasers, that have not been provided by a test proctor;

 

(21)  Headsets, earphones, earmuffs, or earplugs of any kind, that have not been provided by a test proctor;

 

(22)  Non-prescription sunglasses;

 

(23)  Visors, hats, or head coverings not worn for religious reasons;

 

(24)  Pendant necklaces, large earrings, or pendant bracelets;

 

(25)  Any clothing that is carried but not worn during the entire examination;

 

(26)  Umbrellas; and

 

(27)  Weapons of any kind, regardless of any permits that the candidate possesses.

 

          (e)  Examination proctors shall not let a candidate enter the examination area while such candidate is in possession of any such item.  If a proctor discovers any prohibited item(s) at the time of entrance, the item shall be confiscated by the proctor, and such confiscation shall be considered one instance of being in possession of a prohibited item for purposes of (b)(3) above.

 

PART Ac 304  RECIPROCITY

 

          Ac 304.01  Domestic Reciprocity CPA Certificate Applicant Qualifications.  To be granted certification through reciprocity, applicants shall hold a current license in good standing from another state, territory or other jurisdiction within the United States and meets or exceeds the minimum qualifications relative to:

 

          (a)  Education as set forth in RSA 309-B:5, III, Ac 304.03(a);

 

          (b)  Experience as set forth in RSA 309-B:5, IX or X, and Ac 304.04;

 

          (c)  Examination as set forth in RSA 309-B:5, IV through VII, and Ac 303;

 

          (d)  Good character as set forth in RSA 309-B:5, II, and Ac 304.06; and

 

          (e)  Continuing professional education as required by RSA 309-B:7, VII, and as set forth in Ac 403.

 

          Ac 304.02  Domestic Substantial Equivalency.  Any applicant for certification in New Hampshire based on reciprocity who does not meet the experience provisions of Ac 301.07 shall nonetheless qualify for certification if any of the following are true:

 

          (a)  The applicant meets all current requirements of New Hampshire for the issuance of a certificate at the time application is made;

 

          (b)  At the time of the issuance of the CPA license in the other United States state, territory or jurisdiction, the applicant met all such requirements then applicable in New Hampshire; or

 

          (c)  The applicant has:

 

(1)  Acquired at least 4 years’ experience outside New Hampshire in the practice of public accountancy after passing the examination upon which the applicant’s certificate was based; and

 

(2)  The experience required pursuant to (1) above was acquired within the 10 years immediately preceding the application.

         

          Ac 304.03  Domestic Reciprocity CPA Certificate Applicant Education.

 

                  (a)  Each applicant submitting an application for certification as a CPA through reciprocity shall submit documents demonstrating compliance with the following education requirements in effect in New Hampshire at the time the applicant successfully completed the exam as follows:

 

(1)  For applicants who successfully completed the exam before January 1, 2005, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to Ac 302.02(b) with at least 24 semester hours  in business, including at least 12 semester hours in accounting; and

 

(2)  For applicants who successfully completed the exam on or after January 1, 2005, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to Ac 302.02(b) and at least 120 semester hours of education with at least 24 semester hours in business, including at least 12 semester hours in accounting.

 

(3)  Applicants for certification by reciprocity on or after July 1, 2014, shall have at least a baccalaureate degree that includes at least 120 hours pursuant to Ac 302.02 (f) from an educational institution accredited pursuant to Ac 302.02 (b), and an additional 30 semester hours of education which shall meet the criteria in Ac 302.02.  The total required semester hours of education shall consist of not less than 30 hours in accounting and 24 hours in business courses accredited pursuant to 302.02(b).

 

          (b)  Each applicant submitting an application for certification as a CPA through reciprocity shall submit as part of the application documents demonstrating compliance with continuing professional education required by RSA 309-B:7, VII, and as set forth in Ac 403.

 

          (c)  The board shall deny an application for certification through reciprocity if the board determines by a preponderance of the evidence that the applicant has not met the education requirements set forth in (a) and (b) above.

 

          Ac 304.04  Domestic Reciprocity CPA Applicant Accounting Experience. 

 

          (a)  “Accounting or auditing skills" means the provision, under the direction of a CPA, or CA from Australia, CA, CPC or other equivalent foreign designation holder currently licensed in another jurisdiction, of:

 

(1)  One or more of the following public accounting services, as specified by RSA 309-B:5, IX, namely:

 

a.  Issuance of reports on financial statements;

 

b.  Management advisory services;

 

c.  Financial advisory services;

 

d.  Consulting services;

 

e.  Preparation of tax returns; or

 

f.  Furnishing tax advice; or

 

(2)  One or more of the following government accounting services, as specified by RSA 309-B:5, X(a) through (c), namely:

 

a.  Auditing the tax returns or books and accounts of nongovernmental entities in 3 or more distinct lines of commercial or industrial business in accordance with generally accepted auditing standards;

 

b.  Auditing the books and accounts or activities of 3 or more governmental agencies or distinct organizational units in accordance with generally accepted auditing standards and reporting on their operations to a third party, to the Congress, or to a state legislature; or

 

c.  Reviewing financial statements and supporting material covering the financial condition and operations of nongovernmental entities engaged in 3 or more distinct lines of commercial or industrial business under the direction of a licensee to determine the reliability and fairness of the financial reporting and compliance with generally accepted accounting principles and applicable government regulations for the protection of investors and consumers.

 

          (b)  Pursuant to RSA 309-B:5, IX, each applicant submitting an application for certification as a CPA through reciprocity, shall meet the following general experience requirements:

 

(1)  A minimum of 2 years’ experience in accounting for an applicant with a baccalaureate degree in:

 

a.  Accounting;

 

b.  Taxation;

 

c.  Finance; or

 

d.  Business administration.

 

(2)  A minimum of one year’s experience in accounting for an applicant with a master’s degree in:

 

a.  Accounting;

 

b.  Taxation;

 

c.  Finance; or

 

d.  Business administration; and

 

(3)    A minimum of one year’s experience in accounting for an applicant on or after July 1, 2014 that meets the educational requirements of  Ac 302.02 (4)  and RSA 309-B, 5.

 

          (c)  For full-time accounting employees, each year’s experience shall consist of 12 calendar months as an employee under the supervision of a licensed CPA, CA, CPC or other equivalent foreign designation holder, and shall include at least 1,500 hours of service solely involving the use of accounting or auditing skills.

 

          (d)  For non-full time accounting employees, each year’s experience shall consist of 2,080 hours of employment employee under the supervision of a licensed CPA, CA, CPC or other equivalent foreign designation holder, and shall include at least 1,500 hours of services solely involving accounting or auditing skills in a period no shorter than 12 calendar months.  For purposes of determining the amount of experience, the board shall accept only accounting and auditing services rendered in the 6 years immediately preceding the application if the applicant has a baccalaureate degree and 5 years immediately preceding the application if the applicant has a master’s degree.

 

          (e)  For purposes of (c) and (d) above, no experience shall be counted being under the direction of a licensed CPA, CA, CPC or other equivalent foreign designation holder unless such licensee has the authority to review, direct and evaluate on a continuing basis the accounting activities of those who under licensee’s professional accounting control.

 

          (f)  The applicant shall demonstrate that the minimum required experience in accounting has been fulfilled by the applicant through the submission of a fully completed Public Accounting Experience Verification Form as described in Ac 301.07 for public accounting experience, a fully completed Governmental Accounting Experience Verification Form as described in Ac 301.08 for governmental accounting experience, or a combination of them.           

 

          (g)  The applicant shall arrange for the supervising CPA, CA, CPC or other equivalent foreign designation holder to provide documentation, such as working papers or audit programs, to the board or its representative for the purpose of determining the applicant’s compliance with the experience requirements set forth in RSA 309-B:5, IX and X, and this section.

 

          (h)  The board shall inspect, either by the board itself or by its representative, documentation relating to an applicant's claimed experience, in which case any licensee having custody of such documentation shall be requested to produce it either in writing or in person.

 

          (i)  Any New Hampshire licensee who has been requested to submit or make evidence of the applicant's experience available to the board or its representative but who has failed or refused to do so shall explain to the board either in writing or in person the basis for such refusal.  A non-New Hampshire licensee who so fails or refuses shall be requested by the board to explain, in writing, such failure or refusal.

 

          (j)  The failure or refusal of a New Hampshire CPA to provide full and correct information as required herein shall, pursuant to RSA 309-B:11, I, serve as a basis for disciplinary proceedings against the CPA.  The failure or refusal of a non-New Hampshire licensee to provide full and correct information as requested by the board shall be brought to the attention of the licensing body of the non-New Hampshire licensee.

 

          (k)  The board shall deny an application for certificate if the board finds that the applicant has not met the experience requirements set forth in RSA 309-B:5, IX and X, and this section.

 

          Ac 304.05  International Reciprocity.

 

          (a)  A person who holds a foreign professional license equivalent to a CPA certificate may apply for certification in New Hampshire as a CPA through reciprocity. 

 

          (b)  To qualify for reciprocity, the foreign-credentialed applicant shall:

 

(1)  Have a current credential in good standing that has been issued by a foreign authority that regulates the practice of public accountancy in that country;

 

(2)  Have been granted such credential by a foreign authority that recognizes certificates issued by New Hampshire for purposes of reciprocal licensure in that country;

 

(3)  Be entitled under the foreign credential to issue reports upon financial statements;

 

(4)  Demonstrate that the foreign credential was issued upon the basis of examination, experience and education established by the foreign authority or applicable foreign law;

 

(5)  Demonstrate that he or she received the foreign credential based on educational and examination standards that are substantially equivalent to those that were or are in effect in New Hampshire at the time such foreign credential was issued;

 

(6)  Demonstrate acquisition of experience that shall satisfy one of the following:

 

a.  The applicant shall have acquired experience that is substantially equivalent to the requirements of RSA 309-B:5, IX and X and Ac 302.04 in the jurisdiction that granted the credential;

 

b.  The applicant shall have acquired at least 4 years’ professional accounting experience in New Hampshire; or

 

c.  The applicant shall have acquired a combination of 5 years’ foreign and New Hampshire professional accounting experience; and

 

(7)  The applicant takes and passes the examination required pursuant to Ac 303.05.

 

          (c)  The board shall designate a professional accounting credential issued in a foreign country as substantially equivalent to a CPA certificate if the requirements of this section and RSA 309-B:7, X are met.

 

          (d)  The board shall rely on the National Association of State Boards of Accountancy, the American Institute of Certified Public Accountants for evaluation of foreign credential equivalency.

 

          (e)  A foreign-credentialed applicant who meets the requirements of (c) and (d) above shall satisfy the good character requirement of RSA 309-B:5, II and Ac 304.06.

 

          (f)  The board shall issue a CPA certificate to an applicant for certification by international reciprocity if the applicant meets all the requirements of this section.

 

          Ac 304.06  Character.

 

          (a)  “Dishonest act,” means any course of conduct involving intentional deception by the applicant, whether in the course of employment or as private conduct, and includes violation of any professional code of ethics or conduct to which the applicant is required to adhere, provided such actual violation relates to dishonesty.

 

          (b)  “Good character” means “good character” as defined in RSA 309-B:5, II, namely, “the lack of a history of dishonest or felonious acts.”

 

          (c)  “History” means:

 

(1)  Conviction at any time of a felony that has not been annulled by a court of competent jurisdiction;

 

(2)  Conviction within the year immediately preceding the application of any offense or misdemeanor involving a dishonest act that has not been annulled by a court of competent jurisdiction;

 

(3)  Conviction within the 5 years immediately preceding the application of 2 offenses, misdemeanors, or both, involving dishonest acts and that have not been annulled by a court of competent jurisdiction; or

 

(4)  Conviction within the 10 years immediately preceding the application of 3 or more offenses, misdemeanor, or both, involving dishonest acts.

 

          (d)  The board shall deny an application for a certificate through domestic or foreign reciprocity if the board finds by clear and convincing evidence that the applicant is not of good character.

          (e)  When an applicant is found to be unqualified for a certificate because of a lack of good character, the board shall furnish the applicant:

 

(1)  A statement containing the findings of the board;

 

(2)  A complete record of the evidence upon which the determination was based; and

 

(3)  A notice of the applicant’s right of appeal under Ac 200.

 

          Ac 304.07  CPA Applicant Personal Appearance.  The board shall require any person making any application under Ac 304.01 or Ac 304.05 to appear personally before the board or a designated member of the board to provide clarification or additional information concerning the applicant's application and qualifications, if the information in the application is incomplete or unclear in its final form.

 

PART Ac 305  CREDENTIALS

            Ac 305.01  License.  An applicant for a certificate to practice as a CPA in New Hampshire, who has met satisfactorily all the requirements for licensure of RSA 309-B and who has paid all of the fees, shall be issued a license by the board.  The licensee shall be issued a license authorizing the practice of accounting that shall show the name of the licensee, shall have a license number, and shall be sealed and signed by members of the board.

            Ac 305.01  Pocket Cards.  Triennially, the board shall issue a pocket card upon receipt of the triennial renewal form and fee.  The card shall certify that the CPA/PA holds a license in good standing and is authorized to practice accounting to the date of expiration as shown on the card.           

 

CHAPTER Ac 400  CONTINUED STATUS

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PART Ac 401  RENEWAL


          Ac 401.01  Renewal Process Overview.

 

          (a)  For triennial renewal of a CPA certificate or for a PA registration the applicant shall submit the following:

 

(1)  A Renewal Application Form pursuant to Ac 401.04 (a);

 

(2)  A completed Continuing Professional Education Activity Log;

 

(3)  Documentation of completion of continuing professional education (CPE), on a Continuing Professional Education Reporting Form pursuant to Ac 401.04 (c) if the applicant has been selected for a CPE audit; and

 

(4)  The appropriate fee.