Mobility is a practice privilege that generally permits a licensed CPA in good standing to practice in a state from outside of their principal place of business without obtaining another license, so long as the licensee meets certain state specific conditions.
For state accountancy boards that have adopted the Uniform Accountancy Act § 23 Safe Harbor Language for mobility, this will allow those licensees who had practice privileges prior to a specific date to proceed to practice, so long as they have a license in good standing and no other state specific restrictions apply. Currently, Delaware, New Jersey, Texas, and Pennsylvania have adopted the UAA Safe Harbor Language for Mobility.
As of April 22, 2026:
Individual Practice Privilege (See N.H. Rev. stat. Ann. § 309-B:6-a) An individual whose principal place of business is outside New Hampshire is granted the privilege to perform or offer to perform services, whether in person or by mail, telephone, or electronic means, in New Hampshire as a CPA without notice, submission of any other documentation, or payment of any fee if the individual: holds a valid, unrevoked license or permit to practice as a CPA issued by U.S. jurisdiction, and satisfies the following education, examination, and experience requirements of N.H. Rev. stat. Ann. § 309-B:5: Completion of the Uniform CPA Examination or other examination deemed equivalent by the New Hampshire Board of Accountancy, and Completion of one (1) of the following pathways: - A master's degree in accounting, taxation, finance, or business administration, conferred by an acceptable college or university, the total educational program to include an accounting concentration or equivalent, with a minimum of one (1) years' experience;
- A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by an acceptable college or university, the total educational program to include an accounting concentration, with a minimum of one (1) years' experience; OR
- A baccalaureate degree conferred by an acceptable college or university, the total education program to include an accounting concentration or equivalent, with a minimum of two (2) years' experience.
The experience requirement shall consist of public accounting experience in providing one (1) or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements, or one (1) or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters, or the equivalent, all of which was under the direction of a licensee in any state in practice as a CPA or as a public accountant, or in any state in employment as a staff accountant by a CPA or anyone practicing public accounting, or a combination of either of such types of experience.
- An individual whose principal place of business is outside New Hampshire, who holds a valid and unrevoked license or permit to practice as a CPA issued by another U.S. jurisdiction, and who as of April 22, 2026 had practice privileges pursuant to New Hampshire’s substantial equivalency provisions shall continue to have the privilege to perform or offer to perform services, whether in person or by mail, telephone, or electronic means, in New Hampshire as a CPA without notice, submission of any other documentation, or payment of any fee.
Firm Practice Privilege/Firm Registration Requirement (See N.H. Rev. stat. Ann. § 309-B:8, I(a)(3)) - Any firm that does not have an office in New Hampshire but offers or renders attest services for a client having its home office in New Hampshire is required to obtain a New Hampshire permit to practice, unless it:
- Meets the ownership and peer review requirements of New Hampshire; and
- Performs such services through an individual with practice privileges; and
- Can lawfully perform the same services in the jurisdiction where the individual performing the services under individual practice privileges has their principal place of business.
Consent to Jurisdiction (See N.H. Rev. stat. Ann. § 309-B:6-a) - A CPA of another state exercising practice privileges in New Hampshire and the firm which employs the CPA simultaneously consent, as a condition of the grant of this privilege, to the following:
- The personal and subject matter jurisdiction and disciplinary authority of the New Hampshire Board of Accountancy.
- Compliance with the provisions of the New Hampshire Accountancy Law and the rules and regulations adopted by the New Hampshire Board of Accountancy.
- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in New Hampshire individually and on behalf of the CPA firm.
- The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by the New Hampshire Board of Accountancy against the licensee.
Peer Review Requirement (See N.H. Rev. stat. Ann. § 309-B:8, VIII and N.H. Code Admin. Accy. R. § 405.02) - If the firm conducts audits (whether financial, performance, or both), review of financial statements, compilation of financial statements and agreed-upon procedures, the firm is subject to peer review requirements.
- No firm shall be required to participate in a peer review program until the firm agrees to undertake a report engagement for a service listed above.
- A firm shall provide proof of its peer review enrollment within thirty (30) days of first being engaged to provide any of the services listed above.
- A firm shall complete a peer review within eighteen (18) months of the year-end of the first report issued.
- The New Hampshire Board of Accountancy shall require, on either a uniform or random basis, that applicants undergo a peer review no more frequently than once every three (3) years.
- Firms providing assurance or compilation services for a client having its home office in New Hampshire shall:
Additional Requirement N/A
Restrictions N/A
Definitions (See N.H. Rev. stat. Ann. § 309-B:3) - "Attest" means providing the following services:
- Any audit or other engagement to be performed in accordance with the American Institute of Certified Public Accountants' (AICPA) Statements on Auditing Standards (SAS).
- Any review of a financial statement to be performed in accordance with the AICPA Statements on Standards for Accounting and Review Services (SSARS).
- Any examination of prospective financial statements to be performed in accordance with the AICPA Statements on Standards for Attestation Engagements (SSAE).
- Any engagement to be performed in accordance with the Public Company Accounting Oversight Board's Auditing Standards (PCAOB).
- Any examination, review, or agreed upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE), other than the examination described in the 3rd bullet listed above.
- "Compilation" means providing a service to be performed in accordance with the AICPA SSARS that is presenting in the form of financial statements, information that is the representation of management without undertaking to express any assurance on the statements.
- "CPA Firm" means a sole proprietorship, a corporation, a partnership including a limited liability partnership, a limited liability company including a professional limited liability company, or any other legally authorized association issued a license under N.H. Rev. stat. Ann. § 309-B:8.
- "Peer review" means a study, appraisal, or review of one (1) or more aspects of the professional work of a person or firm that performs attest services, by a person or persons who hold certificates and who are not affiliated with the person or firm being reviewed.
- "Report," when used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested or compiled financial statements, and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that such person or firm is an accountant or auditor, or from the language of the report itself. The term "report" shall include any form of language which disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested or compiled financial statements referred to or special competence on the part of the person or firm issuing such language, and it shall include any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence.
Statute and/or Regulation References N.H. Rev. stat. Ann. § 309-B:3; § 309-B:6-a; and § 309-B:8; N.H. Code Admin. Accy. R. § 102; § 303.05; and § 405; and N.H. Code Admin. Plc § 313.13.
Two (2)-Tier States - For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as they are permitted to perform in their home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:
- An Alabama certificate holder, holding other than an active license with a permit to practice, may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Disclaimer: The information contained in NASBA’s Accountancy Licensing Library and CPAmobility.org is for informational purposes only and should not be construed as legal advice or legal opinion. The information is based on current state board of accountancy law and rules which are publicly available. Because board law and rules are continuously changing, there may be a slight delay in law or rule effective dates and the information reflected in these websites. NASBA cannot guarantee a mobility outcome based solely on the information contained in these websites, as additional state factors not listed here may be applicable. It is the responsibility of each CPA licensee or permit holder to be knowledgeable of each state board's current laws and rules in the state(s) in which the licensee intends to practice via mobility.
Click Reciprocal Licensure and/or Firm Registration in the menu bar at the top of this page for additional information or if these practice privilege requirements do not apply to you or your firm.
Last update June 29, 2026 |
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