Section 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;(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; ande.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; orb.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;(iii) The year the degree was awarded; and(iv) The entity that awarded the degree;3.A course-by-course listing; and4.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; andb.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.N.H. Admin. Code § Ac 301.04
#1663, eff 12-17-80; ss by #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91
New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6903, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07; amd by #10054, eff 1-1-12
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.The amended version of this chapter by New Hampshire Register Volume 40, Number 11, eff. 2/12/2020 is not yet available.