Section Ac 301.07 - Public Accounting/ Experience Verification Form(a) Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide verification of public accounting experience, using a separate Public Accounting Experience Verification Form for each employer, that: (1) Includes the applicant's name and relevant dates of employment;(2) Is completed by a CPA, CA, CPC or other equivalent foreign designation holder who identifies himself or herself as one or more of the following: a.A CPA in the United States or Hong Kong;b.A CA in Canada, Australia, New Zealand or Ireland;d.Any other designation from a foreign country determined to be substantially equivalent pursuant to Ac 301.02(c)(1)e.;(3) Provides the following information regarding the CPA, CA, or CPC or other equivalent foreign designation verifying the applicant's experience:a.The CPA, CA, or CPC or other equivalent foreign designation holder's full name;b.The name of the state, province, and country in which the CPA, CA, CPC, or other equivalent foreign designation holder is licensed; andd.The date on which such license or certification expires;(4) Provides 2 columns, with one column being used if the applicant possesses a master's degree pursuant to RSA 309-B:5, IX(b), and Ac 302.04(b)(2)b., and the other if the applicant possesses a baccalaureate degree;(5) Provides the number of hours of experience the applicant accumulated in each of the following areas of practice: a.Audit, review, financial statements or any report function;b.Management advisory services;c.Financial advisory services;e.Preparation of tax returns;f.Furnishing advice on tax returns;g.Furnishing advice on tax matters; andh.Private practice or industry;(6) Provides the total number of hours the applicant accumulated in the practice areas listed in (5)a. through h. above;(7) Provides the total number of hours spent performing other functions including but not limited to: a.Administrative functions;(8) Indicates whether the applicant worked full-time or part-time; and(9) The CPA, CA, CPC or other equivalent foreign designation holder's signature indicating that the information contained in the experience verification is true and correct to the best of the CPA, CA, CPC or other equivalent foreign designation holder's knowledge and belief, and the date signed.(b) Each applicant for an initial certification as a CPA or certification as a CPA through reciprocity shall provide verification of the CPA, CA, CPC or other equivalent foreign designation holder's license status from the licensing body that licensed the applicant and that includes:(1) The full name of such CPA, CA, CPC or other equivalent foreign designation holder;(2) The date on which certification or licensure began and the current expiration date; and(3) A statement as to whether the CPA, CA, CPC or other equivalent foreign designation holder is current and in good standing.(c) Each applicant for initial certification as a CPA or certification as a CPA through reciprocity shall provide a cover letter for each separate Public Accounting Experience Verification Form submitted. Each such letter shall be signed by the same person who signed the Public Accounting Experience Verification Form as required by (a)(9) above.(d) Each cover letter required pursuant to (c) above, shall: (1) Be on the employer's letterhead;(2) Identify the applicant for whom verification is being provided;(3) Contain the following statements: "I have read RSA 309-B:5, IX and I understand it is my responsibility as a Certified Public Accountant or a Public Accountant in the United States and its territories, a Chartered Accountant from Australia, Chartered Accountant from Canada, Chartered Accountant from Ireland, Chartered Accountant from New Zealand or Contadores Publicos Certificado from Mexico (please choose the appropriate title), Certified Public Accountant in Hong Kong to professionally prepare the above named individual to enable this person to meet those experience requirements. This experience should make an individual proficient in the practice of public accounting.
"I hereby attest to the fact that I have read RSA 309-B:5, IX, understand its requirements and certify that the above named individual has obtained the full experience or partial experience (please choose the appropriate one), from this organization to meet those requirements, and has demonstrated to me personally that they have been proficient in their performance."
(4) Have the printed name, title, and address of the CPA, CA, CPC or other equivalent foreign designation holder verifying that the applicant has accumulated such experience; and(5) Be signed by the CPA, CA, CPC or other equivalent foreign designation holder verifying that the applicant has accumulated such experience.N.H. Admin. Code § Ac 301.07
#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.