Section 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.N.H. Admin. Code § Ac 304.02
#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
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.