N.H. Admin. Code § Ac 401.03

Current through Register No. 50, December 12, 2024
Section Ac 401.03 - Certificate, Registration, and Permit Expiration
(a) Each CPA certificate shall expire on the third June 30 after its issuance. As of July 1 in a renewal year no CPA shall hold him or herself out as such to the public in New Hampshire until he or she has completed all renewal requirements and submitted all required renewal materials, including payment of all fees due.
(b) Each PA registration shall expire on the third June 30 after its issuance. As of July 1 in a renewal year no PA shall hold him or herself out as such to the public in New Hampshire until he or she has completed all renewal requirements and submitted all required renewal materials, including payment of all fees due.
(c) Each firm permit shall expire on the second June 30 after its issuance. As of July 1 each even-numbered year, no firm shall hold itself out as an accounting firm to the public in New Hampshire until it has submitted all required renewal materials and the appropriate fees.
(d) If timely application for renewal is made, a license shall, pursuant to RSA 309-B:7, II, remain in effect after June 30 for the period of time required for the board to act on the application, which shall be no later than 90 days after the filing of the application.

N.H. Admin. Code § Ac 401.03

#6904, 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.