SB 571 — relative to the requirements to be issued a certificate as a certified public accountant.

Summary

relative to the requirements to be issued a certificate as a certified public accountant.

Bill Text

• Introduced View text Current pdf

Compared against the N.H. Revised Statutes Annotated as published AI-generated reading aid — verify against the official bill.

The bill modifies the qualifications for obtaining a CPA certificate, replacing 'substantial equivalency' with 'comparable' for foreign credentials and changing educational and experience requirements.

• RSA 309-B:3

  "Substantial equivalency" is a determination by the office or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act, or that the individual certified public accountant's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act. In ascertaining substantial equivalency as used in this statute, the office shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained. → "Comparable" means a determination by the office or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act, or that the individual certified public accountant's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act. In ascertaining comparability as used in this statute, the office shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained.

  Changes the standard used to evaluate foreign accountancy qualifications from 'substantial equivalency' to 'comparable'.

• RSA 309-B:5

  A post-baccalaureate degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule; → A baccalaureate degree plus an additional 30 semester credit hours, conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration as determined by board rule;

  Changes the educational requirement by eliminating the post-baccalaureate degree requirement and specifying a baccalaureate degree plus additional credit hours.

• RSA 309-B:5

  Until June 30, 2014, 2 years for a candidate who is applying for licensure on the basis of the educational requirement in RSA 309-B:5, III(c) → Two years for a candidate who is applying for licensure on the basis of the educational requirement in RSA 309-B:5, III(c)

  Clarifies the experience requirement for candidates applying based on certain educational qualifications.

• RSA 309-B:5

  On or after July 1, 2014, one year for a candidate who is applying for licensure on the basis of the educational requirement in RSA 309-B:5, III(a) or (b) → One year for a candidate who is applying for licensure on the basis of the educational requirement in RSA 309-B:5, III(a) or (b)

  Removes the date condition for the experience requirement related to educational qualifications.

• RSA 309-B:7

  [substantially equivalent] → comparable

  Changes the terminology for foreign designation evaluations from 'substantially equivalent' to 'comparable'.

• RSA 309-B:7

  The foreign authority which granted the designation makes similar provision to allow a person who holds a valid certificate issued by this state to obtain such foreign authority's comparable designation; → The foreign authority which granted the designation makes similar provision to allow a person who holds a valid certificate issued by this state to obtain such foreign authority's designation;

  Removes the requirement for foreign authorities to provide a comparable designation process for New Hampshire certificate holders.

• RSA 309-B:5

  the total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate; → the total educational program to include an accounting concentration as determined by board rule;

  Eliminates 'or equivalent' from educational program requirements.

Action History

1. April 09, 2026

   Inexpedient to Legislate: MA VV 04/09/2026 HJ 10 P. 13

2. April 02, 2026

   Committee Report: Inexpedient to Legislate 04/01/2026 (Vote 14-0; CC)

3. April 02, 2026

   Executive Session: 04/01/2026 01:00 pm GP 231

4. March 18, 2026

   Public Hearing: 03/25/2026 01:00 pm GP 231

5. March 10, 2026

   ==CANCELLED== Public Hearing: 03/19/2026 01:15 pm GP 231

6. February 26, 2026

   Introduced 02/19/2026 and referred to Executive Departments and Administration HJ 5 P. 127

7. January 29, 2026

   Ought to Pass: MA, VV; OT3rdg; 01/29/2026; SJ 2

8. January 22, 2026

   Committee Report: Ought to Pass, 01/29/2026; Vote 5-0; CC; SC 3

9. January 08, 2026

   Hearing: 01/14/2026, Room 103, SH, 01:20 pm; SC 1

10. November 24, 2025

    Introduced 01/07/2026 and Referred to Executive Departments and Administration; SJ 1

Sponsors

• Tara Reardon · Primary
• Tim McGough · Cosponsor
• David Rochefort · Cosponsor
• Scott R Bryer · Cosponsor
• Erik Johnson · Cosponsor
• Howard Pearl · Cosponsor
• Donovan Fenton · Cosponsor
• Daniel Innis · Cosponsor
• John C Janigian · Cosponsor
• Chris Muns · Cosponsor
• Carol M McGuire · Cosponsor
• Rebecca Perkins Kwoka · Cosponsor

Subjects