Section 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; andc.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.N.H. Admin. Code § Ac 303.02
#1663, eff 12-17-80; amd by #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85; ss by #4610, eff 5-10-89; rpld by #5365, eff 3-27-92
New. #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6903, eff 12-4-98 (from Ac 303.03) , 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.