Section 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;(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;3.The year the degree was awarded; and4.The entity that awarded the degree;c.A course-by-course listing; andd.A course credit analysis that includes:1.Total credits earned toward the degree;2.Total accounting credits earned; and3.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; andd.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.N.H. Admin. Code § Ac 301.05
#1663, eff 12-17-80; 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.