N.H. Admin. Code § Ac 301.08

Current through Register No. 50, December 12, 2024

Section Ac 301.08 - Governmental Accounting Experience Verification Form

(a) Each applicant for initial certification as a CPA or certification as a CPA through reciprocity who has governmental accounting experience shall verify such experience by providing a separate Governmental Accounting Experience Verification Form for each governmental employer that:

(1) Identifies the applicant by first and last name;

(2) Identifies the government employer and the dates of the applicant's employment;

(3) Provides the following information regarding the CPA, CA, CPC or other equivalent foreign designation holder who is attesting to the candidate's governmental accounting experience:

a.The specific type of licensure held;

b.The full first and last name of the CPA, CA, CPC or other equivalent foreign designation holder;

c.The position held by the CPA, CA, CPC or other equivalent foreign designation holder in the governmental employer;

d.The state, jurisdiction, or country in which the CPA, CA, CPC or other equivalent foreign designation holder is licensed to practice; and

e.The expiration date of the CPA, CA, CPC or other equivalent foreign designation holder's license;

(4) Indicates whether the applicant's governmental accounting experience satisfies the requirements of RSA 309-B:5, X(a), (b), or (c), and if so, which;

(5) If verification of the applicant's governmental accounting experience is claimed to have been satisfied pursuant to RSA 309-B:5, X(b), a list of at least 3 governmental agencies or distinct organization units through which such experience was obtained;

(6) If verification of the applicant's governmental accounting experience is claimed to have been satisfied pursuant to RSA 309-B:5, X(a) or (c), a list of at least 3 distinct lines of commercial or industrial business through which such experience was obtained;

(7) The number of hours during which the applicant performed the duties claimed under (5) above or (6) above, or both, in the following areas:

a.Auditing tax returns or books and accounts of non-governmental entities;

b.Auditing the books and accounts or activities of 3 or more governmental agencies or distinct organization units;

c.Reviewing the financial statements and supporting materials covering the financial condition and operations of non-governmental entities engaged in at least 3 distinct lines of commercial or industrial business; and

d.All activities not covered under a. - c. above.

(8) An indication of whether the hours of experience claimed pursuant to (7) above is the actual number or an approximation;

(9) An indication of whether the applicant practiced full-time or part-time; and

(10) Includes both the signature and printed name of the individual CPA, CA, CPC or other equivalent foreign designation holder verifying such experience as well as the date of such signature.

(b) The signature required pursuant to (a)(10) above shall be an attestation that the information contained in the letter is true and correct to the best of the CPA, CA, CPC or other equivalent foreign designation holder's knowledge and belief.

(c) The applicant shall also obtain from the CPA, CA, CPC or other equivalent foreign designation holder who provides verification pursuant to (a) above an attestation letter on the official letterhead of the government employer identified in (a)(2) above.

(d) The attestation letter required pursuant to (c) above shall state:

"I have read RSA 309-B:5, X, and understand it is my responsibility as a Certified Public Accountant or Public Accountant in the United States, a CA in Canada, CA in Australia, CA in Ireland, CA in New Zealand or CPC in Mexico, Certified Public Accountant in Hong Kong or other equivalent foreign designation holder (please choose the appropriate title), to professionally prepare the above-named individual to enable this person to meet the experience requirement. 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, X, and 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 agency to meet those requirements, and has demonstrated to me personally that they have been proficient in their performance."

(e) To be accepted by the board or its designee, the attestation letter shall:

(1) Comply with (c) and (d) above;

(2) Be signed by the CPA, CA, CPC or other equivalent foreign designation holder who provided verification pursuant to (a) above; and

(3) Include the printed name and title of the CPA, CA, CPC or other equivalent foreign designation holder who signed the letter.

N.H. Admin. Code § Ac 301.08

#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.