CHAPTER Ac
100 ORGANIZATIONAL RULES
PART Ac 101
PURPOSE
Ac
101.01 Purpose and Scope.
(a) The rules of this title implement the
statutory responsibilities of the
(b) These provisions regulate to but are not
limited to the licensing of certified public accountants and public accountants
and the practice of accountancy in the state of
Source. #1663, eff 12-17-80; ss by #2475, eff 9-l3-83; 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. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12
Ac 102.01
"Board" means the
Source. #1663, eff 12-17-80; amd by
#1972, eff 2-28-82; 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. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12
Ac 102.02 “Certified
public accountant” (CPA) means a person holding a current certificate
issued under
Source. #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. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 101.01)
Ac 102.03
“Chartered accountant”
means a person holding an accounting license issued in
Source. #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. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 101.03)
Ac 102.04
“Client” means a person, persons or entity which retains a
practicing accountant or the firm of a practicing accountant, which firm is
engaged in the practice of public accountancy, for the performance of
professional accounting services.
Source. #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. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 101.04)
Ac 102.05 “Code of professional conduct” means
the “Code of Professional Conduct” of the American Institute of Certified
Public Accountants (AICPA),
Source. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 101.05
Ac 102.06 “Contadores
Publicos Certificado” means a person holding a current accounting
license issued in
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053 (eff
1-1-12) (from Ac 101.06)
Ac 102.07 “CPA firm” means “CPA firm” as defined
by
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 101.07)
Ac 102.08 “Financial statement” means a document
and related footnotes that purports to represent actual or prospective
financial positions at a particular time, or results of operations, cash flow,
or changes in financial position for a period of time, in conformity with
generally accepted accounting principles or another comprehensive basis of
accounting.
Source. #10053
(eff 1-1-12) (from Ac 101.08)
Ac 102.09 “Firm” means any business entity,
however configured or organized, engaged in the practice of public
accountancy. The term includes
individuals and shareholders in any legally authorized entity engaged in the
practice of public accountancy.
Source. #10053
(eff 1-1-12) (from Ac 101.09)
Ac 102.10 “License” means “license” as defined
by
Source. #10053
(eff 1-1-12) (from Ac 101.10)
Ac 102.11 “Licensee” means “licensee” as defined
by
Source. #10053
(eff 1-1-12) (from Ac 101.11)
Ac 102.12 “Permit” means “permit” as defined in
Source. #10053
(eff 1-1-12) (from Ac 101.12)
Ac 102.13 “Public accountancy” means the
provision of any service, the undertaking of any function, or the exercise of
any privilege for which a certificate, registration, or permit is required
pursuant to
Source. #10053
(eff 1-1-12) (from Ac 101.13)
Ac 102.14 “Public accountant (PA)” means a
licensee whose registration has been issued pursuant to
Source. #10053
(eff 1-1-12) (from Ac 101.14)
Ac 102.15 “Public accounting experience” means
the performance of one or more kinds of services regulated under
Source. #10053
(eff 1-1-12) (from Ac 101.15)
Ac 102.16 “Public accounting firm (PA firm)”
means a business entity in which at least a simple majority of the ownership of the firm, in
terms of financial interests and voting rights, holds a registration issued
under
(a)
A sole proprietor;
(b)
A corporation;
(c)
A partnership, including a limited liability partnership;
(d)
A limited liability company, including a professional limited liability
company; or
(e)
Any other kind of entity authorized or allowed by law.
Source. #10053
(eff 1-1-12) (from Ac 101.16)
Ac 102.17 “Semester hour” means the number of
hours which a class meets during a single semester, expressed on a per-credit
basis, as calculated by the institution offering the course.
Source. #10053
(eff 1-1-12) (from Ac 101.17)
PART Ac 103 BOARD ORGANIZATION
Ac 103.01 Members and Officers. Pursuant to RSA 309-B:4, I(a) the board is
composed of a total of 7 members who are residents of
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 102.01); ss by #10700,
eff 11-1-14
Ac 103.02 Organization. Every year, the board shall elect or appoint
a chairperson, vice-chairperson, and secretary at the first meeting of the
board in a calendar year.
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12
Ac 103.03 Meeting Location. Board meetings are held at the place
specified in the notice for the particular meeting.
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 102.04)
Ac 103.04 Presiding Officer. The board chairperson presides at board
meetings. In the absence of the
chairperson, the board vice-chairperson presides at meetings. In the absence of both the chairperson and
the vice-chairperson, the members present select, by consensus, any other
member to act as chairperson for that meeting.
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 102.05)
Ac 103.05 Functions of the Board. The duties of the board include:
(a)
Adopting rules relative to:
(1) The issuance and renewal of licenses and
permits;
(2) Peer reviews;
(3) Disciplinary matters;
(4) Qualifications of applicants;
(5) Establishment of all required fees;
(6) Ethical and professional standards;
(7) Conduct of hearings; and
(8) Any other matters necessary for the proper
administration of
(b)
Actual issuance of licenses and permits to qualified applicants;
(c)
The investigation and adjudication of complaints against licensees; and
(d)
All other functions set forth in
Source. #6901, eff 12-4-98; ss by #8810,
INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff
1-1-12 (from Ac 102.07)
Ac 103.06 Office Hours, Office Location, Mailing
Address and Telephone.
(a) The board’s office is located at the
(b)
Correspondence shall be addressed to the board’s executive director at:
(c)
The board’s telephone number shall be (603)-271-2219.
Source. #10053,
eff 1-1-12
PART Ac 104 PUBLIC ACCESS TO INFORMATION
Ac 104.01 Public Access. In accordance with
Source. #10053,
eff 1-1-12 (from Ac 103.01)
Ac 104.02 Licensee Access to Information. Any licensee may examine all records of the
board with respect to him or herself, except as exempted by law, at the office
of the board, between the hours of 8:00 a.m. and 4 p.m. Monday through Friday.
Source. #10053,
eff 1-1-12 (from Ac 103.02)
Ac 104.03 Record of Board Actions. Minutes shall be kept of board meetings and
of official actions taken by the board. Minutes of board actions which are not
confidential under
Source. #10053,
eff 1-1-12
Ac 104.04 Copies.
(a)
At the time and place identified in Ac 103.01, any person examining a
document which is a governmental record may request a copy of that document.
(b)
The board staff shall make copies of the documents examined and
requested under (a) available in accordance with
(c)
The fee for copies made by the board staff shall be $.20 per page,
payable before such copies are provided to the requestor.
Source. #10053,
eff 1-1-12 (from Ac 103.03)
Ac 104.05 Unavailability of Public Records. If the board is unable to make a governmental
public record available for immediate inspection and photocopying, then it
shall, within 5 business days of request:
(a)
Make such record available;
(b)
Deny the request in writing with reasons; or
(c)
Furnish written acknowledgment of receipt of the request and a statement
of the time reasonably necessary to determine whether the request will be
granted or denied.
Source. #10053,
eff 1-1-12 (from Ac 103.04)
Ac 104.06 List of Licensed Professionals and Exam
Candidates.
(a)
Any person may request orally, in writing, or electronically that the
board provide that person with a complete list of CPAs, PAs, or firms.
(b)
The board shall grant the request under (a) if the requestor pays the
actual cost of copying and mailing the document.
(c)
The fee required by this section shall be paid only by:
(1) Bank draft;
(2) Money order;
(3) Certified check;
(4) Business or personal check;
(5) Electronic transfer;
(6) Cash; or
(7) Credit card.
Source. #10053,
eff 1-1-12 (from Ac 103.05)
Ac 105.01 Meetings. Regular meetings shall be held at least each
month, provided that there is board business to be conducted. Special meetings
shall be called by order of the chairperson or secretary. Each member of the board shall be notified in
writing of each meeting and such notice shall contain the place, date, time,
and subject of the meeting. Notice of meetings shall be posted at the board
office and the state house.
Source. #10053,
eff 1-1-12
Ac 105.02 Quorum. A quorum of the board consists of a majority
of the board members then in office, pursuant to
Source. #10053,
eff 1-1-12
Ac 105.03 Board Meeting Procedures. The board shall conduct its meetings in the
following order:
(a)
Interviews/meetings;
(b)
Reading of the minutes;
(c)
Reading of communications;
(d)
(e)
Unfinished business;
(f)
New business; and
(g)
Adjournment.
Source. #10053,
eff 1-1-12
Ac 105.04 Procedures. Roberts Rules of Order, 10th edition dated
2000 shall govern the procedures of the board.
Source. #10053,
eff 1-1-12
Ac 105.05 Tentative Decisions.
(a)
When necessary to conduct the board’s business in a timely and efficient
manner, the board shall instruct its staff or a committee of the board to
prepare a draft document, subject to subsequent review and approval by the
board. Such instructions shall be known as tentative decisions.
(b)
Tentative decisions shall not be final actions, and shall not be binding
upon the board. Changes in the form or the substance of a tentative decision
shall be made as often as necessary to produce a final document, which
satisfactorily sets forth the final result the board intends to reach. The
board’s final decision shall be issued only when the necessary majority has
voted in favor of the final form of the proposed action, allowing time for
printing or servicing the document in question.
Source. #10053,
eff 1-1-12
PART Ac 106 APPOINTMENT OF COMMITTEES
Ac 106.01 Committees.
(a)
A committee shall consist of one or more of board members who have been
directed by the board to investigate and make recommendations on matters which
could be handled by the full board.
(b)
When expressly authorized by the board, the authority of a committee
shall include:
(1) The retention of voluntary assistance from
qualified non-board members; and
(2) The retention of paid advisors or consultants
pursuant to
Source. #10053,
eff 1-1-12
CHAPTER Ac 200 PRACTICE AND PROCEDURE
Statutory
Authority: RSA 309-B:6 & RSA 309-B:7
REVISION
NOTE:
Document #9033, effective 11-20-07 and
#9051, effective 12-27-07, made extensive changes to the wording, format,
structure, and numbering of rules in Chapter Ac 200. Documents #9033 and #9051 supersede all prior
filings for the sections in this chapter.
The prior filings for former Chapter Ac 200 include the following
documents:
#1663, eff 12-17-80
#2475, eff 9-13-83
#3061, eff 7-18-85, EXPIRED: 7-18-91
#5365, eff 3-27-92
#6721, INTERIM, eff 3-27-98, EXPIRED:
7-25-98
#6902, eff 12-4-98, EXPIRED: 12-4-06
#8810, INTERIM, eff 1-25-07, EXPIRES:
7-25-07
The
rules in Document #9033, which includes Ac 201-203, 205-211, 213, 214.01-214.03
and 215 governing practice and procedure, will not expire except pursuant to
RSA 541-A:17, II.
The
rules in Document #9051, which includes Ac 204, 212, 214.04, and 214.05 and Ac
300 through Ac 500 governing procedural rules (8-year provisions);
certification, registration and permit requirements; continued status; and
ethics, will expire in 8 years from the effective date of December 27, 2007
unless they are amended, repealed or superseded before that.
PART
Ac 201 PURPOSE AND SCOPE
Ac 201.01 Purpose. The board conducts proceedings for the
purpose of acquiring sufficient information to make fair and reasonable
decisions on matters within its statutory jurisdiction, including decisions on
applications and complaints filed against licensees. The goal of these proceedings is to secure a
just, efficient, and accurate resolution.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac
201.02 Scope. The rules of this chapter shall apply to all
administrative proceedings conducted by the board and shall be in addition to
applicable requirements of RSA 541-A.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New.
(See Revision Note at chapter heading for Ac 200) #9033, eff 11-21-07
PART Ac 202 DEFINITIONS
Ac 202.01 Definitions.
(a)
“Adjudicative proceeding” means “adjudicative proceeding” as defined in
RSA 541-A:1, I, namely, “the procedure to be followed in contested cases, as
set forth in RSA 541-A:31 through RSA 541-A:36.”
(b)
“Appearance” means a written notification to the board that a party, an
intervenor or the representative of a party or intervenor intends to actively
participate in an adjudicative proceeding.
(c)
“Complaint” means an allegation of misconduct by a licensee, and which
has been submitted in writing to the board.
(d)
“Contested case” means “contested case” as defined in RSA 541-A:1, IV,
namely, “a proceeding in which the legal rights, duties, or privileges of a
party are required by law to be determined by an agency after notice and an
opportunity for hearing.”
(e)
“Declaratory ruling” means, “declaratory ruling” as defined by RSA
541-A:1, V, namely, “a ruling by the board as to the specific applicability of
any statutory provision or of any rule or order” of the board.
(f)
“Hearing” means the process by which the board receives and considers
evidence, argument, or both, by methods appropriate to the circumstances, and
includes:
(1) Conducting trial-type evidentiary
proceedings;
(2) Directing the filing of exhibits, affidavits,
memoranda, briefs, or oral arguments; or
(3) Any combination of these or similar methods.
(g)
“Intervenor” means a person without the status of a party but
participating in an adjudicative proceeding to the extent permitted by the
presiding officer acting pursuant to RSA 541-A:32.
(h)
“Motion” means a request to the presiding officer for an order or ruling
directing some act to be done in favor of the proponent of the motion,
including a statement of justification or reasons for the request.
(i) “Order” means a document issued by the board:
(1) Establishing procedures to be followed in an
adjudicative or nonadjudicative proceeding;
(2) Granting or denying a petition or motion;
(3) Requiring a person to do, or to abstain from
doing something; or
(4) Determining a person’s rights to a license or
other privilege established by RSA 309-B or the rules of the board.
(j)
“Party” means “party” as defined by RSA 541-A:1, XII, namely, “each
person or agency named or admitted as a party, or properly seeking and entitled
as a right to be admitted as a party.”
As used in these rules, the term is intended also to include all
intervenors, but not witnesses, unless the rule or context clearly indicates
otherwise.
(k)
“Person” means any individual, partnership, corporation, association,
governmental subdivision or public or private organization of any character
other than the board.
(l)
“Petition” means a written request made outside the context of an
adjudicative proceeding and seeking a particular action by the board.
(m)
“Presiding officer” means “presiding officer” as defined by RSA 541-A:1,
XIV, namely, “that individual to whom the board has delegated the authority to
preside over a proceeding, if any; otherwise it shall mean the head of the
agency.”
(n)
“Probable cause” means that there is an objectively reasonable basis to
believe that something is true.
(o)
“Proof by preponderance of the evidence” means a demonstration by
admissible evidence that a fact or legal conclusion is more probably true than
not.
(p)
“Public comment hearing” means a proceeding held pursuant to RSA
541-A:11.
(q)
“Record” means, in a contested case, the materials set forth in RSA
541-A:31, VI.
(r)
“Rulemaking petition” means a petition made pursuant to RSA 541-A:4,I.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART Ac 203 FILING AND SERVICE OF DOCUMENTS
Ac 203.01 Filing of Documents with the Board.
(a)
A document shall be considered filed when it is actually received at the
board’s office in
(b)
All documents filed shall be filed with an original and a copy for each
board member who will hear the case.
However, only a single copy of correspondence, applications and
complaints against licensees shall be filed.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 203.02 Subscription and Veracity of Documents.
(a)
All complaints, petitions, motions, and replies filed with the board
shall be signed by the proponent of the document or, if the party appears by
representative, by the representative.
(b)
The applicant’s signature on a document filed with the board shall be
certification that:
(1) The applicant has read the document;
(2) The applicant is authorized to file it;
(3) To the best of the applicant’s knowledge, information,
and belief, there are good grounds to support it; and
(4) The document has not been filed for purposes
of delay or harassment.
(c)
A willful violation of (b), above, shall cause the board to issue an
order adverse to the party committing the violation.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 203.03 Service of Documents.
(a)
Complaints against licensees shall be filed with the board and shall
comply with the requirements of Ac 204.02.
(b)
All petitions, replies, motions, objections, exhibits, memoranda, or
other documents filed in an adjudicative proceeding shall be served by the
proponent upon all parties to the proceeding by:
(1) Depositing a copy of the document in the
United States Postal Service, first class postage prepaid, addressed to the
last address given to the board by the party being served, no later than the day
the document is filed with the board; or
(2) Delivering a copy of the document in hand on
or before the date it is filed with the board.
(c)
Notwithstanding (b) above, petitions for rulemaking and petitions for
declaratory rulings shall be filed with the board by the petitioner without
service upon other persons and shall comply with the requirements of Ac 214.02.
(d)
All notices, orders, decisions, or other documents issued by the board
in the course of an adjudicative proceeding shall be served by the board upon
all parties to the proceeding by either:
(1) Depositing a copy of the document, first
class postage prepaid, in the United States Postal Service, addressed to the
last address given to the board by the party being served; or
(2) If a party is not represented, delivering a
copy of the document in hand to the party.
(e)
When a party authorizes a representative, service shall be upon the
representative.
(f)
Except for exhibits distributed at a prehearing conference or hearing,
every document filed with the board, and required to be served upon the parties
to an adjudicative proceeding, shall be accompanied by a certificate of
service, signed by the person making service, attesting to the method and date
of service, and the persons served.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 203.04 Failure to Comply with Rules.
(a)
Failure to comply with the rules of this chapter shall result in:
(1) Refusal of a noncompliant document for
filing;
(2) Denial or conditional denial of a
noncompliant application, petition, or motion; or
(3) Issuance of an order adverse to noncompliant
person.
Source. #9033, eff 11-21-07
PART Ac 204 COMPLAINTS, INVESTIGATIONS AND HEARINGS
Ac 204.01 Initiation of Disciplinary Proceedings. The board shall undertake investigations and
disciplinary hearings, in response to a written complaint filed in accordance
with Ac 204.02 for which probable cause is found by the board or in response to
other information that comes to the board’s attention for which probable cause
is found by the board.
Source. #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. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9051, eff 12-27-07; ss by #10701-A,
eff 11-1-14
Ac 204.02 Complaints of Misconduct.
(a)
Complaints alleging misconduct by licensees for violations of RSA
309-B:10 or the board’s rules shall be in writing and filed at the board’s
offices in
(b)
A complaint shall contain the following information:
(1) The name, address, home and work telephone
number, cellular telephone number, and electronic mail address as applicable of
the complainant;
(2) The name address, home and work telephone
number, cellular telephone number, and electronic mail address as applicable of
the licensee against whom the complaint is directed;
(3) Date, time, place and summary of alleged
violation(s);
(4) Name, address, home and work telephone
number, cellular telephone number, and electronic mail address as applicable of
those having knowledge of the alleged violations;
(5) Specific provision of statute or rule on
which the complaint is based; and
(6) Other data pertinent to the complaint.
(c) A complaint that alleges acts of misconduct
that occurred more than 4 years before the filing date shall not be accepted
unless it also alleges that these acts could not have reasonably been
discovered during all or some substantial part of the intervening 4 year
period.
(d) A complaint shall be treated as a petition to
the board for the commencement of a disciplinary hearing that shall be
conducted pursuant to Ac 209.
(e)
The licensee shall respond in writing to stated misconduct allegations
by addressing each allegation. The
licensee shall, within 15 days so respond or submit a written request for more
time to respond. Failure to respond or
request more time shall result in an order of default, and the board shall then
commence and conduct a disciplinary hearing.
(f)
The board shall automatically grant one written request for more time to
respond to allegations of misconduct pursuant to (e) above. Such extension shall be for the amount of
time requested, but shall not exceed 30 days from the date the response was due.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision
Note at chapter heading for Ac 200) #9051, eff 12-27-07; ss by #10701-A, eff 11-1-14
Ac 204.03 Processing of Complaints and Complainant
Participation.
(a)
Upon receipt of a complaint, the board shall commence an investigation
pursuant to Ac 204.04.
(b)
The board shall dismiss a complaint at any time for failure to allege
misconduct, failure to respond to a request for information, or failure to
participate in any investigation or hearing ordered by the board. However, the board shall independently pursue
allegations of misconduct alleged against a licensee under its jurisdiction
upon receipt of information alleging such misconduct. Such complaint shall also comply with Ac
204.02.
(c)
After receiving the investigator’s report, the board shall, with the
consent of the licensee, enter a settlement agreement that imposes discipline
upon the licensee and terminates further disciplinary action in whole or part.
(d)
Unless previously settled, a complaint that alleges misconduct, and for
which the board finds probable cause, shall be incorporated into a notice of hearing
that commences a disciplinary hearing pursuant to Ac 209.02.
(e)
When a complaint is the subject of a disciplinary hearing, the notice of
hearing shall provide the complainant the opportunity to intervene in the
proceeding. A complainant shall have no rights to participate in a disciplinary
hearing unless an affirmative election to intervene is made in writing to the
board.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9051, eff 12-27-07; ss by #10701-A,
eff 11-1-14
Ac 204.04 Investigations.
(a)
The board shall conduct such investigations as are necessary to examine
allegations of misconduct that come to its attention through complaints or
other means.
(b)
The board, through its chairperson, shall, pursuant to RSA 309-B:11, I,
issue subpoenas in investigations whenever it determines that the investigator
needs access to documents, persons, or things that would not otherwise be made
available to it in the absence of a subpoena.
(c)
The board shall appoint a member of its staff, or one or more of its
members, or other knowledgeable person to conduct the investigation. Each board
member who participates in an investigation shall not participate in any
further actions of the board concerning the subject matter of that
investigation.
(d)
The type, form, and extent of an investigation shall be determined based
upon the following:
(1) The statutory or regulatory authority for the
investigation;
(2) Any statutes or rules believed to have been,
or about to be, violated;
(3) The identity of the persons, or class of
persons, that are subject of the investigation;
(4) The general nature of the conduct being
investigated; and
(5)
The date by which the investigating officer shall report his or her findings
and recommendations to the board.
(e)
Investigations shall not commence a disciplinary hearing and shall not
constitute a finding of probable cause regarding the alleged misconduct.
(f)
When an investigation occurs, an investigator designated by the board
shall contact such persons and examine such records and other documents as are
reasonably necessary to make a recommendation to the board as to whether there
is probable cause to support the allegation(s) of misconduct and commence and
conduct disciplinary proceedings.
(g)
Investigations, including those based upon allegations in a complaint,
shall be conducted on an ex parte basis.
(h)
Following the investigation, the investigator shall, pursuant to RSA
309-B:11, II, make a report to the board.
Based upon that report the board shall find either probable cause or a
lack of probable cause or shall return the report to the investigator for
further investigation. If the board
finds probable cause, it shall commence and conduct disciplinary proceedings
based upon such allegations of misconduct.
If the board finds a lack of probable cause, it shall dismiss the
complaint.
(j)
Investigatory reports and all information gathered by an investigator
shall be confidential, provided that:
(1) The investigator’s report shall be made
available to the parties in any adjudicative proceeding resulting therefrom;
and
(2) The board shall provide information gathered
in disciplinary investigations to:
a. Law enforcement agencies;
b. The accountancy licensing boards or agencies
of other jurisdictions;
c. Board investigators or prosecutors;
d. Expert witnesses or assistants retained by
board prosecutor or investigators in the same or related disciplinary matters;
and
e. Persons to whom the licensee has given a
release.
(k)
Information gathered during investigations shall not be released to the
public until an evidentiary hearing is held or a final settlement or other
disposition of such a proceeding is reached, and only to the extent that it is
not exempted by any provision of RSA 91-A or is otherwise privileged under law.
Source. (See Revision Note at chapter heading for Ac
200) #9051, eff 12-27-07; ss by #10701-A,
eff 11-1-14
PART Ac 205 APPEARANCE BEFORE THE BOARD
Ac 205.01 Representatives.
(a)
A natural person appearing before the board may choose to be represented
by an individual who:
(1) Is a
(2) Is not a
a.
His or her daytime address;
b. His or her daytime telephone number, cellular
phone number, or both, if he or she has one or both;
c. His or her electronic email address, if he or
she has one;
d. A statement that he or she does not have any
criminal convictions that have not been annulled, or, if he or she has any
criminal convictions that have not been annulled, a description of all material
facts relating to each such conviction;
e. If his or her occupation is regulated by any state
or federal entity, a statement that he or she has not been found to have
committed misconduct, or if he or she has been found to have committed
misconduct, a description of all material facts relating to each finding;
f. A statement identifying each instance in
which he or she has represented any other person in any other forum for the 3
years previous to the filing of the appearance;
g. A statement that he or she has never had
sanctions imposed upon him or her for his or her conduct in his or her
representation, or, if any such sanction has been imposed, a description of all
material facts relating to the imposition of every such sanction;
h. A statement as to whether there are any
criminal or misconduct proceedings pending against him or her, and if there
are, a description of all material facts regarding such charges; and
i. The signatures of the representative and the
party to be so represented.
(b)
Corporations, partnerships, limited liability companies and other legal
entities that are not natural persons shall, pursuant to RSA 309-B:12, III, be
represented only by:
(1) An attorney licensed in
(2) A duly authorized partner, officer, director,
or shareholder member or manager who has filed an appearance as a representative
that complies with (a)(2) above.
(c)
Nothing in this section shall be construed to permit the unauthorized
practice of law.
(d)
The representative submitting an appearance pursuant to (a)(2) above
shall, pursuant to RSA 311:1, be presumed to be of good character unless the
appearance discloses one or more of the following:
(1) He or she has been convicted of any
misdemeanor or felony involving dishonesty within the 3 years immediately
preceding the filing of the appearance;
(2) He or she has been found to have committed misconduct
by an occupational regulatory body of this or any other state or the federal
government;
(3) He or she has been sanctioned for his or her
actions as a representative in any other forum within the 3 years immediately
preceding the filing of the appearance; or
(4) There is any pending criminal or misconduct
charges against the representative and such charges relate to honesty.
(e)
If an appearance filed pursuant to (a)(2) above discloses any of the
circumstances listed in (d) above, the board shall prohibit the person from
continuing as a representative in the proceeding and shall notify the person .
(f)
The board shall, after providing notice and opportunity for hearing,
restrict an individual from acting as a representative before the board when
the representative’s behavior obstructs the process.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New.
(See Revision Note at chapter heading for Ac 200) #9033, eff 11-21-07
PART
Ac 206 PLEADINGS AND MOTIONS
Ac 206.01 Pleadings.
(a)
The only pleadings permitted shall be petitions, other than for
rulemaking, and replies to petitions. Complaints,
motions, and applications for licensure shall not be considered pleadings.
(b)
Petitions shall be in writing and contain:
(1) The name and address of the petitioner;
(2) The name and address of the petitioner's
representative, if any;
(3) A concise statement of the facts that warrant
the relief requested from the board;
(4) The description of the action that the
petitioner wishes the board to take;
(5) A citation to any statutes, rules, orders, or
other authority that the petitioner believes entitles him or her to request
that the board take the action described in (4) above; and
(6) The petitioner’s signature and the date of
signature.
(c)
Replies to petitions shall contain:
(1) The name and address of the respondent;
(2) The name and address of the representative of
the respondent, if any;
(3) A statement admitting or denying each fact
alleged in the petition;
(4) A statement admitting or denying the
authority identified by the petitioner pursuant to Ac 206.01(b)(5);
(5) A concise statement of any additional or
different facts that warrant the board to act in the manner requested by the
respondent;
(6) A citation to any statutes, rules, orders or
other authority, not identified in the petition, that the respondent believes
has a bearing upon the subject matter of the petition;
(7) A description of the action which the
respondent wishes the board to take; and
(8) The respondent’s signature and the date of
signature.
(d)
Replies shall be filed within 20 days from the date of the petition
unless otherwise ordered by the board.
(e)
Any fact contained in the petition which is not denied in the reply,
shall be deemed admitted by the respondent for purposes of the petition. A statement that the respondent lacks
sufficient knowledge to admit or deny shall be treated as a denial. The petitioner shall be presumed to deny all
allegations in the reply, and no response shall be permitted to the reply.
(f)
After receipt of a petition that complies with (b) above and any replies
that comply with (c) – (e) above, the board shall review the documents and
grant or deny the petition in whole or in part.
Such decision shall be based upon the board’s judgment as to whether the
petition is consistent with and best implements the purposes of RSA 309-B.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 206.02 Motions and Objections Thereto.
(a)
Unless presented during an oral session of a proceeding, all motions and
objections shall be in writing.
(b)
Each motion shall state clearly and concisely:
(1) The purpose;
(2) The relief sought;
(3) The statutes, rules, orders, or other
authority authorizing the relief sought; and
(4) The facts claimed to constitute grounds for
the relief.
(c)
Each objection to a motion shall state clearly and concisely:
(1) The defense of the party filing the reply;
(2) The action that the party filing the reply
wishes the board to take;
(3) The statutes, rules, orders, or other
authority authorizing the action in sought; and
(4) Any facts that are additional to, or
different from, the facts stated in the motion or petition.
(d)
An objection to a motion shall specifically admit or deny each fact
contained in the motion. Failure to deny
a fact contained in the motion shall constitute the admission of that fact for
the purpose of the objection. In the
event a party filing an objection to a motion lacks sufficient information to
either admit or deny a fact contained in the motion, the party shall so state,
specifically identifying such fact.
(e)
Motions shall be decided upon the writings submitted and oral argument,
if the board determines that oral argument would assist the board in reaching a
decision regarding a petition or motion.
Repetitious motions shall not be submitted.
(f)
Board decisions on motions shall be made as soon as practicable after
the filing of the motion.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART Ac 207 TIME PERIODS
Ac 207.01 Computation of Time. Any time period specified in an order shall
begin with the day following the act, event, or default, and shall include the
last day of the period, unless it is Saturday, Sunday, or state legal holiday,
in which event the period shall run until the end of the next day which is not
a Saturday, Sunday, or state legal holiday.
When the period prescribed or allowed is less than 7 days, intermediate
Saturdays, Sundays, and state legal holidays shall be excluded from the
computation.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 207.02 Change in Allowed Times. A motion for a change of time shall be
granted upon concurrence of all parties.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac
207.03 Limitations. A motion to change time shall be filed at
least 3 business days prior to the event in question.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART Ac 208 PRESIDING OFFICER
Ac 208.01 Designation.
(a)
Adjudicative proceedings commenced by the board shall be conducted by a
presiding officer.
(b)
The board shall appoint a board member or members of the board’s staff
to serve as presiding officer.
(c)
The presiding officer shall serve in a conscientious and truthful manner
or shall be removed by the board without notice or hearing.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 208.02 Authority of Presiding Officer.
(a)
The presiding officer shall possess all authority with respect to the
procedural aspects of adjudicative proceedings that would be possessed by the
board itself, including, but not limited to, the power to administer oaths and affirmations,
direct the course of the proceedings, and decide procedural and discovery
issues. However, subpoenas shall be
issued only by the board, pursuant to RSA 309-B:12, III.
(b)
The presiding officer shall receive no evidence or oral argument on the
merits of the case unless at least 4 board members eligible to hear and decide
the case, including the presiding officer if the presiding officer is a board
member, are present.
(c)
The presiding officer shall, to the extent consistent with the fair and
orderly conduct of the proceeding, permit board members who are present during
any stage of an adjudicative proceeding to query the witnesses.
(d)
The presiding officer shall not accept final offers of settlement or
impose consent decrees, but shall assist the participants in reaching proposed
settlements. When a settlement has been
proposed in writing, the presiding officer shall refer it to the board for
decision, but shall not stay the proceeding while the board is deliberating the
settlement proposal.
(e)
The presiding officer shall not decide motions or enter orders that
finally resolve the proceeding or stay the proceeding for more than 30
days. Potentially dispositive motions
shall be referred to the board or deferred until the close of the record.
(f)
If the presiding officer believes that a default or similar final order
should enter against a party, the presiding officer shall issue a written
recommendation to the board, with service on each party, and the board shall
take appropriate action after allowing the parties 10 days to file objections
thereto.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 208.03 Exceptions to Rulings By the Presiding
Officer.
(a)
There shall be no interlocutory appeal to the board of procedural or
discovery orders made by the presiding officer.
(b)
After the close of the record, the parties and intervenors shall be
provided 10 days to submit written exceptions to rulings of the presiding
officer. The board shall rule upon any
such exceptions and shall reopen or modify the record, if necessary or
appropriate to effect relief.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 208.04 Withdrawal of Presiding Officer.
(a)
Upon his or her own initiative or upon the motion of any party, the
presiding officer shall withdraw from any adjudicative proceeding for good
cause.
(b)
Good cause shall exist if the presiding officer:
(1) Has a direct interest in the outcome of the
matter, including but not limited to, a financial, business, or family
relationship with any party to the proceeding;
(2) Has made statements or engaged in behavior
that objectively demonstrates that he or she has prejudged the facts of the
case; or
(3) Personally believes that he or she cannot
fairly judge the facts of the case.
(c)
Mere knowledge of the issues or acquaintance with any party or witness
shall not constitute good cause for withdrawal.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART Ac 209 COMMENCEMENT OF ADJUDICATIVE PROCEEDINGS
Ac 209.01 Scope.
This part shall apply to and govern all adjudicative proceedings
commenced by the board and shall not apply to rulemaking or declaratory ruling
proceedings.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.02 Commencement.
(a)
The board shall commence an adjudicative proceeding by issuing a notice
to each party and to each complainant, if any, at least 15 days before any
prehearing conference and at least 30 days before any hearing.
(b)
The notice commencing an adjudicative proceeding shall:
(1) Identify the parties to the proceeding as of
the date of the order, inform each complainant of their right to intervene, and
specify a deadline for the submission of petitions to intervene or statements
by complainants that they intend to intervene;
(2) Briefly summarize the subject matter of the
proceeding, and identify the issues to be resolved;
(3) Include as an attachment any complaint against
the licensee that forms, in whole or in part, the basis of the issues to be
resolved;
(4) Specify the statutory authority for the
proposed action, and identify any applicable board rules;
(5) Include as an attachment a copy of the
board’s rules that govern the proceeding;
(6) Specify the type of procedures to be
followed;
(7) Specify the date by which, and the address
where, appearances or motions by representatives shall be filed;
(8) Specify the date, time, and location of an
initial prehearing conference or dates for an oral hearing;
(9) Identify the presiding officer for the
proceeding if other than the chairperson of the board;
(10) Identify any confidentiality requirements
applicable to the proceeding;
(11) Indicate that each party has the right to be
represented by an attorney but that such representation shall not be at the
expense of the board;
(12) Indicate that
each party has the right to have the board arrange to have a certified
shorthand court reporter present, at the requestor’s expense, provided that
such request is submitted at least 10 days prior to the proceeding and that if
such an election is not made, then, pursuant to RSA 310-B:12, VII, a
stenographic or electronic record will be made and filed with the board; and
(13) Contain such other information as the
circumstances of the case may warrant including, but not limited to, orders
consolidating or severing issues in the proceeding with other proceedings or
orders directing the production of documents.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.03 Docketing, Service of Notice, Public
Notice.
(a)
The board shall assign each adjudicative proceeding a docket number, and
serve the hearing notice upon all parties to the proceeding. The hearing notice, including any attachments,
shall be served upon the respondent by means of certified mail.
(b)
Service of all subsequent orders, decisions and notices issued by the
board, including any amendments to the hearing notice, shall be served upon the
parties, by first class postal mail.
(c)
Orders, notices, and decisions of the board, and motions, memoranda,
exhibits, and other documents and data submitted to the board in a docketed
case shall be kept in a docket file and made available for public inspection in
the board’s office except to the extent that confidentiality has been provided
for under any provision of applicable law.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.04 Intervention.
(a)
Petitions for intervention may be filed any time after the issuance of a
notice pursuant to Ac 209.03(a).
(b)
A person petitioning for intervention pursuant to (a) above shall
include the following in such a petition:
(1) How the petitioner’s rights, duties,
privileges, immunities or other substantial interests might be affected by the
hearing, or how the petitioner qualifies for intervention under any provision
of law;
(2) Why the interests of the parties and the
orderly and prompt conduct of the proceeding would not be impaired; and
(3) Any other reasons why the petitioner should
be permitted to intervene.
(c)
Petitions for intervention shall be granted if the petitioner’s rights,
duties, privileges, immunities or other substantial interest might be affected
by the hearing or if the petitioner qualifies for intervention under any
provision of law.
(d)
Orders granting intervention shall be subject to modifications pursuant
to RSA 541-A:32.
(e)
As provided in Ac 209.02(a), a person filing a complaint that becomes
the subject of a disciplinary hearing shall be served with the hearing notice
and notified of the right to intervene in the proceeding.
(f)
Unless the complainant submits a petition for intervention that is
granted or the complainant is called as a witness in the proceeding, the
complainant shall have no role in the proceeding.
(g)
Once granted leave to intervene and participate in the proceeding, an
intervenor shall take the proceeding as they find it and no portion of the
proceeding shall be repeated because of the fact of intervention.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.05 Rights to Representation.
(a)
Any party in an adjudicative proceeding may be represented, subject to
complying with the requirements of Ac 205.01 at the earliest date practicable.
(b)
Requests to the board to appoint counsel or otherwise arrange for
representation shall be denied and the board shall assume no responsibility for
expenses of any party.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.06 Discovery and Disclosure.
(a)
At least 15 days prior to the hearing, licensee who is the subject of a
complaint shall, pursuant to RSA 309-B:12, II, have the opportunity examine and
copy the report of investigation, if any, and any documentary or testimonial
evidence and summaries of anticipated evidence in the board’s possession
relating to the subject matter of the complaint.
(b)
Upon the written request of any party, the board shall disclose to each
party any non-privileged information in the possession of the board and
pertinent to the subject matter of the proceeding. Neither the board nor any officer or employee
thereof, shall be subject to further discovery.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.07 Subpoena.
(a)
A subpoena for the attendance of witnesses or the production of evidence
in disciplinary proceedings shall, pursuant to RSA 309-B:12, III, be issued
only upon the order of the board.
(b)
A subpoena shall be issued on the initiative of the board or in response
to the motion of a party.
(c)
A party who moves for a subpoena shall attach a copy of the proposed
subpoena to the motion. The requesting
party shall be responsible for the service of the subpoena and payment of any
witness fee and mileage expenses that may be required.
(d)
The person to whom the subpoena is directed may, within 10 days after
service of the subpoena, or before the date specified by the board in the
subpoena for compliance therewith, whichever is earlier, file a motion to quash
or modify the subpoena.
(e)
If the motion to quash or modify the subpoena fails to refute the
rationale for the subpoena and the motion is denied, in whole or in part, the
person to whom the subpoena is directed shall comply with the subpoena, within
the time prescribed in the subpoena, unless the board expressly provides
additional time to comply.
(f)
A subpoena shall be served by any person who is 18 years of age or
older, and in the manner authorized for service of subpoenas in the
(g)
Should any person fail to comply with a subpoena issued pursuant to this
section, the board shall either enter an order adverse to the party who fails
to comply, or direct the party on whose behalf the subpoena was issued, to seek
judicial enforcement of the subpeona.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.08 Ex Parte
Communications. Once a notice of
hearing has been issued in an adjudicative proceeding, no party shall
communicate with any member of the board or the presiding officer who will
render a decision in the case concerning the merits of the case except upon
notice to the other parties and an opportunity for such party or parties to
participate. In accordance with the rules of this chapter, no party shall cause
another person to make such communications or otherwise engage in conduct prohibited
by RSA 541-A:36.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.09 Consolidation. Whenever it shall appear to the board, upon
motion or its own initiative, that 2 or more proceedings involve substantially
similar or substantially related issues, the board shall, as fairness and
efficiency permit, consolidate those proceedings for hearing, or decision, or
both.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.10 Severance. Whenever it shall appear to the board, upon motion
or its own initiative, that injury to the substantial rights of a party or
undue delay may be thereby avoided, the board shall, as fairness and efficiency
permit, sever one or more issues from a proceeding, and dispose of those issues
in another proceeding.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 209.11 Waivers. The presiding officer, upon his or her own
initiative or upon the motion of any party, shall suspend or waive any
requirement or limitation imposed by this chapter upon reasonable notice to
affected persons when the proposed waiver or suspension appears to be lawful,
and would be more likely to promote the fair, accurate and efficient resolution
of issues pending before the board than would adherence to a particular rule or
procedure.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART Ac 210 ADJUDICATIVE PROCEEDING PROCESS
Ac 210.01 Prehearing Conferences.
(a)
The board shall, upon its own initiative or upon motion, encourage all
parties to attend one or more prehearing conference(s) to aid in the
disposition of the proceeding.
(b)
The following shall be considered at a prehearing conference
(1) Opportunities and procedures for settlement;
(2) Opportunities and procedures for
simplification of the issues;
(3) Possible amendments to the pleadings;
(4) Possible admissions of facts and of documents
to avoid unnecessary proof;
(5) Possible limitations on the number of
witnesses;
(6) Possible changes to the standard procedures
that would otherwise govern the proceeding;
(7) The distribution of written testimony, if
any, and exhibits to the parties;
(8) Possible consolidation of the examination of
witnesses by the parties; and
(9) Any other matters that might contribute to
the prompt and orderly conduct of the proceedings.
(c)
The board shall cause prehearing conferences to be recorded unless all
parties wish to discuss possible settlement off the record. Matters decided at a prehearing conference
shall be reflected in an appropriate order.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 210.02 Burden of Proof. The party asserting the affirmative of a
proposition and each movant shall have the burden of proving the truth of that
proposition by a preponderance of the evidence.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 210.03 Methods of Proceeding.
(a)
Where there are no disputes as to the material facts involved in the
subject matter of the proceeding, offers of settlement shall be entertained.
(b)
Where facts material to the subject matter of the proceedings are in
dispute, the proceeding shall consist of a trial-type evidentiary hearing with
the subsequent submission of memoranda as appropriate.
(c)
Oral argument and brief opening and closing statements shall be
permitted when requested in a written motion that includes the proposed
arguments. Written arguments in the form of legal briefs or memoranda shall be
permitted subject to such filing schedules that allow for timely hearing,
adequate preparation time for parties’ response.
(d)
The board shall schedule a hearing or require the submission of
additional evidence at any time, including the ordering of supplemental
hearings if the board determines that such are necessary for a full and true
disclosure of the facts of the case.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 210.04 Evidence.
(a)
Proceedings shall not be conducted under the rules of evidence but,
pursuant to RSA 541-A:33, II, the evidentiary privileges recognized by the law
of
(b)
All data that will reasonably assist the board arrive at the truth shall
be admissible, except that irrelevant, immaterial, or unduly repetitious
evidence shall be excluded.
(c)
Evidence shall be submitted in written or oral form to assure the full
and fair disclosure of the facts.
(d)
If the board takes official notice of a fact, it shall so state, and
permit any party the opportunity to show the contrary.
(e)
Witnesses appearing before the board shall testify under oath or
affirmation administered by the presiding officer.
(f)
The board shall cause a tape recording or stenographic record to be made
of hearings and prehearing conferences but in a disciplinary hearing the record
shall be made by a certified shorthand court reporter at the request and
expense of a party. This record shall
not be transcribed unless a request is made by a party who agrees to pay the
cost of the transcription, or unless the board elects to transcribe the record
on its own initiative, in which case any party who requests a copy of the
transcript shall pay copying costs, only.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 210.05 Continuances.
(a)
Any party to a hearing may make an oral or written motion that a hearing
be postponed to a later date or time.
(b)
If a continuance is requested pursuant to (a) above, it shall be granted
if the presiding officer determines that good cause has been demonstrated. Good cause shall include the unavailability
of any party, witness, attorney, or other representative necessary to conduct
the hearing, the likelihood that a hearing will not be necessary because the
parties have reached a settlement or any other circumstances that demonstrate
that a continuance would assist resolving the case fairly.
(c)
If the later date, time, and place are known at the time of the hearing
that is being postponed, the date, time and place shall be stated on the
record. If the later date, time and
place are not known at the time of the hearing that is being postponed, the
presiding officer shall issue a written scheduling order stating the date, time
and place of the postponed hearing as soon as practicable.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 210.06 Inquiry By Board Members. Except as provided by RSA 309-B:12, IV, and
subject to the direction of the presiding officer who shall regulate the time
and manner of speaking in an orderly fashion, board members present during and
participating in an adjudicative proceeding shall question witnesses and make
such inquiry of witnesses, as they believe appropriate for a full and true
disclosure of the facts of the case.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 210.07 Proposed Findings of Fact and Conclusions
of Law. Each party may submit
written proposed findings of fact and conclusions of law. The board shall include individual rulings
upon each such proposed finding or conclusion as part of its final decision.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART
Ac 211 DECISIONS AND ORDERS
Ac 211.01 Decisions and Orders.
(a)
The board shall issue a decision and order based on:
(1) A hearing attended by a quorum of the board;
or
(2) A written proposed settlement agreement.
(b)
The decision and order shall be in writing and dated.
(c)
A board member shall not participate in rendering a decision if he or
she has not personally been present to hear all of the testimony in the case,
unless the disposition does not depend on the credibility of any witness and
the record provides a reasonable basis for evaluating all testimony and other
evidence.
(d)
If a presiding officer has been delegated the authority to draft a
proposed decision and order, the presiding officer shall submit to the board a
written proposed decision and order containing:
(1) The disposition proposed by the presiding
officer;
(2) A statement of the reasons for the proposed
disposition;
(3) Findings of fact and rulings of law necessary
to the proposed disposition; and
(4) Any order necessary to effectuate the
disposition.
(e)
If a proposed disposition submitted pursuant to paragraph (d) is adverse
to any party, the board shall:
(1) Serve a copy of it on each party and
intervenor; and
(2) Provide an opportunity to file objections and
present briefs and oral arguments to the board.
(f)
The board shall keep a final decision in its records for at least 5
years following their dates of issuance, unless the director of the division of
records management and archives of the department of state sets a different
retention period pursuant to rules adopted under RSA 5:40.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART
Ac 212 VOLUNTARY LICENSE SURRENDER
Ac 212.01 Voluntary Surrender by Licensees. A licensee who is the subject of a complaint,
investigation, or hearing regarding allegations of misconduct may, as part of a
settlement resolving the issues of the complaint or investigation, voluntarily
surrender the license by delivering it to the board and stating in writing
that:
(a)
The surrender is freely rendered;
(b)
The licensee is not being subjected to coercion or duress;
(c)
The licensee is fully aware of the implications of surrendering the
license;
(d)
The licensee is aware that there is presently pending a complaint or an
investigation, the nature of which the licensee shall specifically set forth;
and
(e)
The licensee acknowledges that the material facts upon which the
complaint is predicated are true.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. (See Revision
Note at chapter heading for Ac 200) #9051, eff 12-27-07; ss by #10701-B, eff
11-1-14
PART Ac 213 RECONSIDERATION AND STAY
Ac 213.01 Motion for Reconsideration.
(a)
Within 30 days after service of an adjudicative decision and order of
the board, any party may file a motion for reconsideration. No distinction shall be made between the
terms “reconsideration” and “rehearing” for purposes of RSA 541:3.
(b)
A motion for reconsideration of a proposed board order shall comply with
Ac 206.02(a) and (b).
(c)
A motion for reconsideration shall:
(1) Identify each error or mistake of fact, each
error or mistake of law, and each error of reasoning that the movant wishes to
have reconsidered;
(2) Set forth fully every ground upon which it is
claimed that the decision or order is unlawful or unreasonable;
(3) State concisely the factual findings,
reasoning or legal conclusion proposed by the movant; and
(4) Include any argument or memorandum of law the
movant wishes to file.
(d)
A motion for reconsideration shall be granted if it demonstrates that
the board’s decision or order is unlawful or unreasonable, or based upon a
mistake of fact or law.
(e)
An adjudicative decision and order of the board shall be final 30 days
after the date it is served upon the parties pursuant to Ac 203.03(d) if no
party files a motion for reconsideration.
However, if any party files a motion for reconsideration, the
adjudicative decision and order of the board issued subsequent to such motion
shall be final on the date it is served upon the parties pursuant to Ac
203.03(d).
(f)
Pursuant to RSA 541:6, a final decision may be appealed to the superior
court within 30 days.
Source. #6902, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRES: 7-25-07
New. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 213.02 Reconsideration on the Board’s Own Motion.
(a)
Within the time frame specified in Ac 213.01(b), the board shall
reconsider, revise, reverse or affirm any final action on its own motion.
(b)
If reconsideration is based upon the existing record, prior notice shall
not be given to the parties. If the board believes further argument or evidence
should be considered to eliminate a possible mistake of fact or conclusion of
law, an appropriate order providing the parties and intervenors with notice and
opportunity to be heard shall be issued before any revision is made in the
board’s previous action.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 213.03 Stay of Board Orders.
(a)
A stay of board action shall be specifically requested. The mere filing of a motion for
reconsideration shall not operate as a stay of any order, but a motion for stay
may be combined with a motion for reconsideration.
(b)
A motion for stay shall be granted only if it
is filed with a motion for reconsideration and within the time period specified
by Ac 213.01(b). Such a motion for stay
shall be granted if the board determines that the licensee would suffer
irreparable harm and the movant demonstrates a likelihood of success with
respect to the motion for reconsideration.
If granted, a stay shall remain in effect unless and until the board
denies the motion for reconsideration.
(c)
The board, acting on its own motion, shall stay the effect of any board
order to allow submission of additional exhibits or testimony within the time
period specified in Ac 213.01(b).
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
PART Ac 214 RULEMAKING
Ac 214.01 How Adopted. A board rule, or any amendment or repeal
thereof, shall be proposed, adopted, and filed in accordance with RSA 541-A:5
through RSA 541-A:16 for 8-year and non-expiring rules, RSA 541-A:18 for
emergency rules, and RSA 541-A:19 for interim rules.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 214.02 Petition for Rulemaking.
(a)
Any person may request the board to commence a proceeding for the
purpose of adopting, amending, or repealing a rule by filing a written petition
that contains:
(1) A statement of the petitioner’s request for
the proposed rule;
(2) The text of the proposed rule or a statement
of the particular results intended by the petitioner’s interest in the subject
matter of the proposed rule;
(3) An identification of the particular rule
sought to be amended or repealed;
(4) Any data or argument the petitioner believes
would be useful to the board in deciding whether to commence a rulemaking
proceeding; and
(5) Name, address, signature of petitioner and
date of signature.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 214.03 Disposition of Petitions for Rulemaking.
(a)
The board shall request additional information or argument from the
petitioner for rulemaking or from others if such additional information or
argument is required to reach a reasoned decision.
(b)
The board shall grant the petition for rulemaking unless the adoption,
amendment, or repeal sought would result in:
(1) A rule that is not within the rulemaking
authority of the board;
(2) Duplication of a rule or of a statutory
provision;
(3) Inconsistency between the existing rules and
the statutory mandate of the board;
(4) Inconsistency of administrative rules one
with another; or
(5) Excessive burden upon the board in terms of
cost or a reduction in efficiency or effectiveness.
(c)
Within 30 days of receipt of a sufficient petition the board shall
dispose of it in the following manner:
(1) By notifying the petitioner that the petition
is granted and beginning rulemaking proceedings as required by RSA 541-A:4; or
(2) By notifying the petitioner in writing that
the petition is denied and the reasons for its denial.
(d)
The denial of a petition for rulemaking shall not entitle the petitioner
to a hearing.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 214.04 Requests for Explanation of Adopted Rules. Any interested person may, within 30 days of
the final adoption of a rule, request a written explanation of that rule by
making a written request to the board including:
(a)
The name and address of the individual making the request; or
(b)
If the request is that of an organization or other entity, the name and
address of such organization or entity and the name and address of the
representative authorized by the organization or entity to make the request.
Source. (See Revision Note at chapter heading for Ac
200) #9051, eff 12-27-07; ss by #10701-A,
eff 11-14
Ac 214.05 Contents of Explanation. The board shall, within 90 days of receiving
a request in accordance with Ac 214.04, provide a written response which:
(a)
Concisely states the meaning of the rule adopted;
(b)
Concisely states the principal reasons for and against the adoption of
the rule in its final form; and
(c)
States, if the board did so, why the board overruled any arguments and
considerations presented against the rule.
Source. (See Revision Note at chapter heading for Ac
200) #9051, eff 12-27-07; ss by #10701-A,
eff 11-14
PART Ac 215 DECLARATORY RULINGS
Ac 215.01 Petitions.
(a)
Any person may request a declaratory ruling from the board on matters
within its jurisdiction by filing an original and 11 copies of a petition
pursuant to Ac 206.01(b).
(b)
Such a petition shall also set forth the following information:
(1) The exact ruling being requested;
(2) The statutory and factual basis for ruling,
including any supporting affidavits or memoranda of a law; and
(3) A statement as to how and why the issuance of
a ruling on this subject would benefit the petitioner.
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
Ac 215.02 Action on Petitions.
(a)
The petitioner shall provide such further information or participate in
such evidentiary or other proceedings as the board shall direct after reviewing
the petition and any replies received.
(b)
Upon review and consideration, the board shall within 90 days respond to
the petition giving its decision in writing.
(c)
The decision shall be in accordance with Ac 206.01(f).
Source. (See Revision Note at chapter heading for Ac
200) #9033, eff 11-21-07
CHAPTER Ac
300 CERTIFICATION, REGISTRATION, AND
PERMIT REQUIREMENTS
PART Ac 301 APPLICATION PROCEDURE
Ac 301.01 Purpose. The purpose of this part is to describe the
process by which an applicant applies to the board either for a certificate to
practice as a CPA in the state of
Source. #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; ss by #10746, eff 1-1-15
Ac 301.02 CPA Certification Process Overview. Each person seeking a
(a)
Meet the education requirements set forth in
(b)
Meet the experience requirements set forth
(c)
Take and pass the required applicable CPA examination, the requirements for
which shall be the following:
(1) The Uniform Certified Public Accountant
Examination created and graded by the American Institute of Certified Public
Accountants (AICPA) and administered by the National Association of State
Boards of Accountancy (NASBA) for each applicant who is not licensed as:
a. A Certified Public Accountant (CPA) in any
jurisdiction in the
b. A Chartered Accountant (CA) in
c. A Contadores Publicos Certificado (
d. A holder of any other foreign designation
granted in a foreign country and which complies with
(2) The International Qualifications Examination
administered by NASBA for each applicant who is licensed pursuant to (1)a. – d.
above, and who seeks licensure by reciprocity;
(3) Each applicant shall contact the National
Association of State Boards of Accountancy (NASBA) to apply to sit for the
exam;
(4) Each applicant shall contact the National
Association of State Boards of Accountancy (NASBA) to apply for a certificate
to practice as a CPA in
(5) Applications shall include the payment of the
fee required by NASBA, as well as the provision of any documents required by
NASBA to determine the applicant’s eligibility, in accordance with these rules,
to sit for the exam or for a certificate to practice as a CPA in New Hampshire;
(6) Once the applicant is determined to be
eligible to sit for the exam, NASBA shall send a Notice to Schedule (NTS) to
the applicant;
(7) Once the applicant receives the NTS, the
applicant shall make arrangements to schedule and sit for the exam within 6
months of the issue date on the NTS;
(8) The board shall refer all inquiries regarding
such arrangements directly to NASBA; and
(9) The applicant shall direct all communication
regarding:
a. All aspects of the administration of the
examination or for a certificate to practice as a CPA in
b. Unresolved conflicts between the applicant
and NASBA to the board.
(d)
For an initial certification, each applicant shall submit an application
package to NASBA that includes:
(1) A fully completed Application For Initial
Certification Form, including all required attachments, as described in Ac
301.04;
(2) A minimum of 3 character reference forms, as
described in Ac 301.06;
(3) Verification of education, which shall
include:
a. 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
b. 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:
1. An equivalency summary that indicates the
analogous academic degrees in the
2. A credential analysis that specifies:
(i) The name of the
country;
(ii) The degree awarded;
(iii) The year the degree was awarded; and
(iv) The entity that awarded the degree;
3. A course-by-course listing; and
4. A course credit analysis that includes:
(i) Total credits
earned toward the degree as stated on transcripts submitted;
(ii) Total accounting credits earned; and
(iii) Total business credits earned;
(4) Verification of experience, which shall
include:
a. Public accounting experience documented using
Public Accounting Experience Verification Form, as described in Ac 301.07;
b. Governmental accounting experience documented
using Governmental Accounting Experience Verification Form as described in Ac
301.08; or
c. A combination of public and governmental
accounting experience using the forms described in a. and b. above, provided
that the total amount of experience meets the minimum amount of experience
required by
(5) If the applicant sat for the applicable CPA
examination in another state, a fully completed Authorization For Interstate
Exchange Of Information Form as described in Ac 301.09; and
(6) The application processing fee as required by
NASBA.
(e)
For a reciprocity certification, submit an application package that
shall include:
(1) A fully completed Reciprocity Application
Form, including all required attachments, as described in Ac 301.05;
(2) One of the following:
a. 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
b. 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:
1. An equivalency summary that indicates the
analogous academic degrees in the
2. A credential analysis that specifies:
(i) The name of the
country;
(ii) The degree awarded;
(iii) The year the degree was awarded; and
(iv) The entity that awarded the degree;
3. A course-by-course listing; and
4. A course credit analysis that includes:
(i) Total credits
earned toward the degree as stated on transcripts submitted;
(ii) Total accounting credits earned; and
(iii) Total business credits earned;
(3) Verification of experience, which shall
include:
a. Public accounting experience documented using
Public Accounting Experience Verification Form, as described in Ac 301.07 or have
been active in practice for at least 4 of the 10 years immediately preceding
the application;
b. Governmental accounting experience documented
using Governmental Accounting Experience Verification Form as described in Ac
301.08; or
c. A combination of public and governmental
accounting experience using the forms described in a. and b. above, provided
that the total amount of experience meets the minimum amount of experience
required by
(4) A fully completed Authorization For Interstate
Exchange Of Information Form as described in Ac 301.09;
(5) A photocopy of each verifying CPA, CA,
a. Driver’s license clearly showing such
person’s photograph, identification information, and signature; or
b. Passport clearly showing such person’s
photograph, identification information, and signature; and
(6) The application fee required pursuant to
(f)
If the applicant is unable to provide the verification of experience as
required by (e) (3) above, provide proof of:
(1) Passing, within the 10 years immediately preceding
the application, the examination on which the certificate was based pursuant to
(2) Having acquired at least 4 years’ public
accounting experience outside
(g)
Personally appear before the board or a designee of the board if the
board determines that there are any questions regarding any aspect of the
application that cannot be completely resolved without such a personal
appearance.
Source. #1663, eff 12-17-80; ss by #1972, eff 2-28-82; ss by #2475,
eff 9-13-83; ss by #3061,
eff 7-18-85; amd by #4597, eff 4-7-89; ss by #5365, eff 3-27-92; ss by #6201,
eff 3-5-96; ss by #6903,
eff 12-4-98; ss by #7659,
eff 3-8-02; ss by #9051, eff 12-27-07; amd by #10054,
eff 1-1-12; ss by #10746, eff 1-1-15
Ac 301.03 Requirements for Forms and Other
Submissions. All forms and other
documents submitted to NASBA on behalf of the board pursuant to Ac 300 shall:
(a)
Be written in English unless the original document is in another
language, in which case a copy of the document in its original language shall
be accompanied by a translation that has been attested to by the person who
translated the document as being accurate and complete; and
(b)
Except for signatures and dates of signatures, applications shall not be
handwritten. The board or its designee
shall accept forms and other documents that have been produced through the use
of a computer, typewriter, or some other process that produces similarly
legible and uniform text.
(c)
The following forms shall be submitted on-line to NASBA as applicable:
(1) The Application for Initial Certification as
a CPA Form;
(2) The Application for Certification as a CPA
Through Reciprocity;
(3) The Character Reference Form;
(4) The Public Accounting Experience Verification
Form and cover letter;
(5)
The Governmental Accounting Experience Verification Form and cover letter; and
(6) The Authorization for Interstate Exchange of
Information Form.
Source. #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91
New. #5365, eff 3-27-92; ss by #5820, eff 5-3-94; ss by #6903,
eff 12-4-98; ss by #7659,
eff 3-8-02; ss by #9051, eff 12-27-07; ss by #10054, eff 1-1-12; ss by #10746,
eff 1-1-15
Ac 301.04 Application for Initial Certification as
CPA Form. Each applicant for an
initial certification as a CPA shall apply through the National Association of
State Boards of Accountancy (NASBA) and provide the following on a “New
Hampshire Initial License Application” 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
(2) Residential and complete mailing addresses
including the name of the business if the mailing address is for business;
(3) Telephone number;
(4) Date of birth;
(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) Social security number, as required pursuant
to
(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)
Every date on, and state in, which the applicant sat for and passed any
portion of the applicable CPA examination;
(e)
An updated list of post-secondary schools attended and degrees earned
between the time of applying to sit for the CPA examination and applying for
certification if such updated information would affect the experience required
pursuant to
(f)
A statement as to whether the applicant has ever been disciplined,
suspended, or expelled from any professional organization;
(g)
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 city and state of the employer;
(h)
A statement as to whether the applicant has ever been convicted of a
felony that has not been annulled or has committed any dishonest act as defined
in Ac 302.05. 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;
(i) At least 3 character references, using a
separate “Character Reference Form” for each, pursuant to Ac 301.06;
(j)
Verification of accounting experience, using “Experience Verification
Form,” pursuant to Ac 301.07 and “Governmental Accounting Experience
Verification Form,” pursuant to Ac 301.08 as appropriate;
(k)
If the applicant passed the applicable CPA examination in a state other
than
(1) Indicate each state in, and date on, which he
or she sat for any part of the applicable CPA examination;
(2) Indicate whether he or she has ever been
licensed, as the term “license” is defined in
(3) Indicate the status of each CPA license
disclosed pursuant to (2) above that the applicant currently holds or has held;
(4) Provide a summary of the applicant's
education, which shall include:
a. The full name of the educational institution
attended or the special training received;
b. The location at which such education or
special training was obtained;
c. The beginning and ending attendance dates;
d. The date the applicant graduated or completed
the training; and
e. The degree or other recognition awarded;
(5) Provide documentary evidence demonstrating
that the applicant satisfies the New Hampshire CPA education requirements,
which shall be in the form of one of the following:
a. 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
b. 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:
1. An equivalency summary that indicates the
analogous academic degrees in the
2. A credential analysis that specifies:
(i) The name of the
country;
(ii) The degree awarded;
(iii) The year the degree was awarded; and
(iv) The entity that awarded the degree;
3. A course-by-course listing; and
4. A course credit analysis that includes:
(i) Total credits
earned toward the degree;
(ii) Total accounting credits earned; and
(iii) Total business credits earned;
(6) A fully completed “Authorization for
Interstate Exchange of Examination and Licensure Information” form, pursuant to
Ac 301.09 for each state in which the applicant:
a. Sat for any portion of the applicable CPA
examination outside
b. Has ever held a CPA license;
(l)
The fee specified in Ac 301.13;
(m)
The application processing fee of $150.00; and
(n)
A certification signed by the applicant indicating that:
(1) The primary purpose of the application is to
practice public accountancy in New Hampshire or in service of New Hampshire
clients, and not to circumvent examination prerequisites in any other
jurisdiction; and
(2) The application is true and correct to the
best of the applicant’s knowledge and belief.
Source. #1663, eff 12-17-80; ss by #1972, eff 2-28-82; 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; ss by #10746, eff 1-1-15; ss by #12991, eff 2-21-20
Ac 301.05 Application for Certification as CPA
Through Reciprocity Form. Each
applicant for certification as a CPA through reciprocity shall apply through
NASBA and provide the following on or with the “New Hampshire Reciprocal
License Application” 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
(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;
(4) Date of birth;
(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) Social security number, as required pursuant
to
(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 the term
“license” is defined in
(f)
The number of hours of continuing professional education (
(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
(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
b. A credential analysis that specifies:
1. The name of the country;
2. The degree awarded;
3. The year the degree was awarded; and
4. The entity that awarded the degree;
c. A course-by-course listing; and
d. A course credit analysis that includes:
1. Total credits earned toward the degree;
2. Total accounting credits earned; and
3. 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 has committed any dishonest act as defined
in Ac 302.05. 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 “Experience Verification
Form” and “Governmental Accounting Experience Verification Form,” as
appropriate;
(p) As an alternative to (p) above, documents
that establish pursuant to
(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
(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; and
d. Signed by a CPA who
attests to the accuracy of the information provided.
(q)
A fully completed “Authorization for Interstate Exchange of Examination
and Licensure 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 of $150.00; and
(s)
A certification signed by the applicant indicating that:
(1) The primary purpose of the application is to
practice public accountancy in New Hampshire or in service of New Hampshire
clients, and not to circumvent examination prerequisites in any other
jurisdiction; and
(2) The application is true and correct to the
best of the applicant’s knowledge and belief.
Source. #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; ss by #10746, eff 1-1-5; ss by #12991, eff 2-21-20
Ac 301.06 Character Reference Form. Each applicant for initial certification as a
CPA or certification as a CPA through reciprocity shall provide each character
reference on a separate Character Reference Form that:
(a)
Includes the following information supplied by the applicant:
(1) The applicant’s name, residential address,
and telephone number;
(2) Whether the application is being filed for
initial certification or certification by reciprocity;
(3) The date the applicant signed the form to the
person writing the character reference;
(b)
Includes the following supplied by the person writing the character
reference:
(1) The writer’s name, address, and telephone
number;
(2) The context or contexts in which the writer
became acquainted with the applicant;
(3) The nature of the relationship that the
writer has with the applicant and the number of years that the writer has known
the applicant;
(4) The occupation of the person providing the
character reference; and
(5) Any information about the applicant that the writer
believes supports or detracts from the applicant’s good character; and
(6) The writer’s signature indicating that the
information contained in the reference is true and correct to the best of the
writer’s knowledge and belief, and the date signed.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
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,
a. A CPA in the
b. A CA in
c. A
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
a. The CPA, CA, or
b. The name of the state, province, and country
in which the CPA, CA,
c. License number if any;
d. 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
(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;
d. Consulting services;
e. Preparation of tax returns;
f. Furnishing advice on tax returns;
g. Furnishing advice on tax matters; and
h. 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;
b. Non-billable projects;
c.
d. Time off;
(8) Indicates whether the applicant worked
full-time or part-time; and
(9) The CPA, CA,
(b)
Each applicant for an initial certification as a CPA or certification as
a CPA through reciprocity shall provide verification of the CPA, CA,
(1) The full name of such CPA, CA,
(2) The date on which certification or licensure
began and the current expiration date; and
(3) A statement as to whether the CPA, CA,
(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
“I
hereby attest to the fact that I have read
(4) Have the printed name, title, and address of
the CPA, CA,
(5) Be signed by the CPA, CA,
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
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,
a. The specific type of licensure held;
b. The full first and last name of the CPA, CA,
c. The position held by the CPA, CA,
d. The state, jurisdiction, or country in which
the CPA, CA,
e. The expiration date of the CPA, CA,
(4) Indicates whether the applicant’s
governmental accounting experience satisfies the requirements of
(5) If verification of the applicant’s
governmental accounting experience is claimed to have been satisfied pursuant
to
(6) If verification of the applicant’s
governmental accounting experience is claimed to have been satisfied pursuant
to
(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,
(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,
(c)
The applicant shall also obtain from the CPA, CA,
(d)
The attestation letter required pursuant to (c) above shall state:
“I
have read
“I
hereby attest to the fact that I have read
(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,
(3) Include the printed name and title of the
CPA, CA,
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 301.09 Authorization for Interstate Exchange of
Information Form.
(a)
If the applicant is required to submit an Authorization for Interstate
Exchange of Information Form, the applicant shall provide the following on or
with the form:
(1) The applicant’s current name and any other
names by which the applicant was known, if applicable;
(2) The applicant’s date of birth;
(3) The applicant’s current mailing address;
(4)
An authorization signed and dated by the applicant for the release of the following
information, verifications, or statements from each other state’s board of
accountancy to the
a. A complete list of each grade the applicant
earned on any part of the applicable CPA examination taken in that state;
b. A statement as to whether the applicant was
ever denied admission to the applicable CPA examination;
c. If applicant has not completed the applicable
CPA examination, a statement describing any restrictions preventing the
applicant from sitting for the applicable CPA examination in that state;
d. If applicant is licensed as a certified
public accountant, the following:
1. A statement as to whether the applicant’s
license is in good standing;
2. A statement as to whether the applicant is
authorized to practice public accounting in that state;
3. If applicant holds a current license, a
statement as to when the current license will expire; and
4. If applicant does not hold a current license
to practice public accountancy, a brief description of what requirements the
applicant must meet for reinstatement of the license; and
(5) The board seal, signature, title and date
from the state board of accountancy in which the applicant passed the exam.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 301.10 CPA Firm Permit Overview. Each CPA firm seeking a permit to practice as
a CPA firm in New Hampshire or a foreign CPA firm that provides attest services pursuant to
(a)
Demonstrate compliance with the ownership requirements set forth in
(b) Demonstrate that any individual
CPA who is responsible for supervising attest services or authorizes someone to
sign the accountant's report on the financial statements on behalf of the firm,
meets the experience requirements set forth in
(c)
Submit a fully completed CPA Firm Permit Application Form;
(d)
Submit a peer review affidavit form, if required pursuant to Ac 405.02;
(e)
Submit a copy of the most recent peer review acceptance letter, if the
CPA firm has been issuing reports for 3 or more years, as required pursuant to
Ac 405.02; and
(f)
Submit the application fee required pursuant to
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 301.11 CPA Firm Permit Application Form. Each CPA firm seeking a permit to practice as
a CPA firm in New Hampshire or a foreign CPA firm that provides attest services pursuant to
(a)
The complete name of the CPA firm;
(b)
The telephone number, fax number, and business address of the CPA firm
and contact information, including:
(1) Street and number;
(2) City;
(3) State;
(4) Zip code;
(6)
Contact person and
(5) Contact person’s e-mail address;
(c)
An indication of the type of practice by selecting one of the following:
(1) Certified Public Accountant(s);
(2) Public Accountant(s);
(3) Both CPA’s and PA’s; and
(4) CPA’s and/or PA’s with non-licensee owners;
(d)
A list of all partners, shareholders, or owners, including non-licensee
owners on firm letterhead, that specifies:
(1) Each such person’s name, home address, and
home telephone number;
(2) Each such person’s business address and
business telephone number; and
(3) A description of each person’s ownership
interest, including percentage of ownership;
(e)
A list of all licensees who work in
(1) Each such licensee’s name;
(2) Each such licensee’s
(3) Each such
(f)
A list of every state in which the CPA firm has applied for or holds a
permit to practice as a CPA firm;
(g)
A list of every past denial, revocation, suspension, or other
disciplinary action taken against the CPA firm’s permit to practice in any
state;
(h)
Identification of the individual or individuals who will be in charge of
all attest services rendered in
(1) Full name;
(2) Business address, business telephone number
and e-mail address; and
(3)
(i) The type of entity, including but not limited
to:
(1) Professional corporation;
(2) Partnership;
(3) Limited liability company; or
(4) Professional limited liability company;
(j)
A copy of the most recent peer review acceptance letter, if the CPA firm
has been issuing reports for 3 or more years;
(k)
An indication whether the application is new or a renewal;
(l)
The affidavit described in Ac 301.12;
(m)
The fee specified in Ac 301.13;
(n)
A certification signed by an authorized representative of the firm
indicating that the application is true and correct to the best of the
representative’s knowledge and belief;
(o)
Acknowledgement that the provision of false information is a basis for
disciplinary action by the board; and
(p)
A certification that at least a simple majority of the ownership of the
firm is in accordance with RSA 309-B:8, III (a).
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 301.12 Affidavit for Peer Review Form.
(a)
Each CPA firm seeking a permit to practice as a CPA firm in
(b) The applicant
shall supply the following on the affidavit provided by the board:
(1) If the CPA firm does not issue the reports, a statement indicating that the
CPA firm does not issue reports and is exempt from the peer review requirement;
(2) If the CPA firm has issued its first report
less than 18 months prior to the date of
the affidavit, a statement indicating that the CPA firm has issued its first report less than 18 months prior to the date of the affidavit and the year end date on such engagement;
(3) If the CPA firm issues reports and has
received a peer review report with a rating of pass, a statement indicating that the CPA firm has
had a peer review report with the rating of pass and when the next peer review
is due; and
(4) If the CPA firm issues reports and has
received a peer review report of pass with deficiency or deficiencies or fail
reporting rating, a statement indicating that the CPA firm is currently taking
the necessary steps to correct the deficiency or deficiencies and the date that
the CPA firm will notify the board and submit a copy of the final completion
letter.
(c)
Each affidavit submitted pursuant to this section shall:
(1) Include the printed name of the authorized
representative of the CPA firm;
(2) Be signed by the authorized representative, thereby
attesting to the accuracy and truthfulness of the affidavit; and
(3) Include the date the authorized
representative signed the affidavit attesting to its accuracy and truthfulness.
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 301.13 Fees.
(a)
All fees shall be non-refundable.
(b)
Fees for initial issuances shall be as follows:
(1) The fee for the CPA certificate issued
pursuant to
(2) The fee for the examination as a certified
public accountant shall be $75.00; and
(3) Biennial permit for a CPA firm shall be
$60.00.
(4)
The fee for replacement of a lost or mutilated certificate shall be $50.00;
and
(5) The fee
for verification of licensure or examination shall be $25.00.
(c)
Fees for renewal issuances shall be as follows:
(1) Renewal of a certified public accountant
certificate for 3 years, $275.00;
(2) Renewal of a public accountant license for 3
years, $275.00;
(3) Biennial renewal of a permit for a CPA firm
shall be $60.00.
(d)
Fees for documents shall be the actual cost of copying and mailing.
(e)
All fees shall be in the form of cash, credit
card, money order, bank draft, or check made payable to: "Treasurer, State
of
Source. #9051, eff 12-27-07; rpld
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15 (from Ac 301.14)
Ac 301.14 License Issuance and Expiration.
(a)
The board shall issue each initial licensee whose last name begins with
the letters A to F, inclusive, a license that will require renewal at 3 year
intervals commencing in 2005.
(b)
The board shall issue each initial licensee whose last name begins with
the letters G to M, inclusive, a license that will require renewal at 3 year
intervals commencing in 2006.
(c)
The board shall issue each initial licensee whose last name begins with
the letters N to Z, inclusive, a license that will require renewal at 3 year
intervals commencing in 2007.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
(formerly Ac 301.15)
PART Ac 302
QUALIFICATIONS
Ac 302.01 Initial CPA Applicant
Qualifications. To be granted
initial certification, CPA applicants shall meet or exceed the minimum
qualifications relative to:
(a)
Education as set forth in
(b)
Experience as set forth in
(c)
Examination as set forth in
(d)
Good character as set forth in
Source. #1663, eff 12-17-80: rpld by
#1972, eff 2-28-82; 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; ss by#10746, eff 1-1-15
Ac 302.02 CPA Certificate Applicant Education.
(a)
Each applicant submitting an application for certification as a CPA
shall submit documents demonstrating compliance with the following education
requirements in effect in
(1) For applicants who successfully completed the
exam before
(2) For applicants who successfully completed the
exam on or after
(3)
Applicants for certification on or after July 1, 2014, shall have at
least a baccalaureate degree that includes at least 120 hours pursuant to Ac
302.02 (f) from an educational institution accredited pursuant to Ac 302.02
(b), and an additional 30 semester hours of education which shall meet the
criteria in Ac 302.02. The total
required semester hours of education shall consist of not less than 30 hours in
accounting and 24 hours in business courses accredited pursuant to 302.02(b).
(b)
An educational institution shall be considered by the board to be
accredited if:
(1) Approved by a member of a regional or
national accrediting agency that is recognized by the United States Department
of Education; or
(2) Approved by the American Assembly of
Collegiate Schools (AACSB).
(c)
A candidate shall be considered by the board as having graduated from an
accredited educational institution if, at the time the educational institution
granted the applicant's degree, it was accredited pursuant to (b) above.
(d)
If the educational institution was not accredited at the time the
applicant's degree was received, but was accredited at the time the application
was filed with the board, the institution shall be deemed to be accredited for
the purpose of (c) above, provided that the educational institution:
(1) Certifies that the applicant's total
educational program would qualify the applicant for graduation with a
baccalaureate degree during the time the institution has been accredited; and
(2) Furnishes the board with college catalogue
course numbers and descriptions that demonstrate that the pre-accreditation
courses are substantively equivalent to their analogous post-accreditation
courses.
(e)
If an applicant's degree was received at an accredited educational institution
pursuant to (c) or (d) above, but contained course work taken at a
non-accredited institution, such courses shall be deemed to have been taken at
the accredited educational institution from which applicant's degree was
received, provided the accredited educational institution either:
(1) Has accepted such courses by including them
in its official transcript; or
(2) Has certified to the board that it will
accept such courses for credit toward graduation.
(f)
A graduate of a 4-year degree-granting educational institution not
accredited at the time applicant's degree was received or at the time the
application was filed shall be deemed by the board to be a graduate of an
accredited educational institution if all of the following are true:
(1) A credentials evaluation service approved by
the board certifies that the applicant's degree is equivalent to a degree from
an accredited educational institution;
(2)
An accredited educational institution has accepted the applicant's
non-accredited baccalaureate degree for admission to a graduate business degree
program;
(3) The accredited educational institution
certifies that the applicant has been accepted into the graduate program; and
(4) The applicant has satisfactorily completed at
least 120 semester hours, including at least 24 semester hours of business of
which 12 shall be in accounting from the baccalaureate or post baccalaureate
education.
(g)
The board shall deny an application for initial certification if the
board determines by a preponderance of the evidence that the applicant has not
met the education requirements set forth in
Source. #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; amd by #10373, eff 7-2-13; ss
by #10746, eff 1-1-15
Ac 302.03 Educational Qualifications for CPA
Examination. Pursuant to
Source. #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 302.04 CPA Certificate Applicant Accounting
Experience.
(a)
“Accounting or auditing skills" means the provision, under the
direction of a licensed CPA, or CA from Australia, CA,
(1) One or more of the following public
accounting services, as specified by
a. Issuance of reports on financial statements;
b. Management advisory services;
c. Financial advisory services;
d. Consulting services;
e. Preparation of tax returns; or
f. Furnishing tax advice; or
(2) One or more of the following government
accounting services, as specified by
a. Auditing the tax returns or books and
accounts of nongovernmental entities in 3 or more distinct lines of commercial
or industrial business in accordance with generally accepted auditing
standards;
b. Auditing the books and accounts or activities
of 3 or more governmental agencies or distinct organizational units in accordance
with generally accepted auditing standards and reporting on their operations to
a third party, to the Congress, or to a state legislature; or
c. Reviewing financial statements and supporting
material covering the financial condition and operations of nongovernmental
entities engaged in 3 or more distinct lines of commercial or industrial
business under the direction of a licensee to determine the reliability and
fairness of the financial reporting and compliance with generally accepted
accounting principles and applicable government regulations for the protection
of investors and consumers.
(b)
Pursuant to
(1) Such experience shall be earned prior to the
date that the candidate applies for certification in
(2) Compliance with one of the following:
a. A minimum of 2 years’ experience in accounting
for an applicant with a baccalaureate degree; or
b. A minimum of one years’ experience in
accounting for an applicant with a master’s degree in:
1. Accounting;
2. Taxation;
3. Finance; or
4. Business administration; and
c. A minimum of one year’s experience in
accounting for an applicant on or after
(c)
For full-time accounting employees, each year’s experience shall consist
of 12 calendar months as an employee under the direction of a licensed CPA, CA,
(d)
For non-full time accounting employees, each year’s experience shall
consist of 2,080 hours of accounting practice under the supervision of a
licensed CPA, CA,
(e)
For purposes of (c) and (d) above, no experience shall be counted being
under the direction of a licensed CPA, CA,
(f)
The applicant shall demonstrate that the minimum required experience in
accounting has been fulfilled by the applicant through the submission of a
fully completed Public Accounting Experience Verification Form as described in
Ac 301.07 for public accounting experience, a fully completed Governmental
Accounting Experience Verification Form as described in Ac 301.08 for
governmental accounting experience, or a combination of them.
(g)
The applicant shall arrange for the supervising CPA, CA,
(h)
The board shall inspect, either by the board itself or by its
representative, documentation relating to an applicant's claimed experience, in
which case any licensee having custody of such documentation shall be requested
to produce it either in writing or in person.
(i) Any
(j)
The failure or refusal of a New Hampshire CPA to provide full and
correct information as required herein shall, pursuant to
(k)
The board shall deny an application for certificate if the board finds
that the applicant has not met the experience requirements set forth in
Source. #1663, eff 12-17-80; ss by #1972, eff 2-28-82; 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
and renumbered by #10054, eff 1-1-12 (formerly Ac 302.03); ss by #10746, eff
1-1-15
Ac 302.05 Character.
(a)
“Dishonest act,” means any course of conduct involving intentional
deception by the applicant, whether in the course of employment or as private
conduct, and includes violation of any professional code of ethics or conduct
to which the applicant is required to adhere provided such actual violation
relates to dishonesty.
(b)
“Good character” means “good character” as defined in
(c)
“History” means:
(1) Conviction at any time of a felony that has
not been annulled by a court of competent jurisdiction;
(2) Conviction within the year immediately
preceding the application of any offense or misdemeanor involving a dishonest
act that has not been annulled by a court of competent jurisdiction;
(3) Conviction within the 5 years immediately
preceding the application of 2 offenses, misdemeanors, or both, involving
dishonest acts and that have not been annulled by a court of competent
jurisdiction; or
(4) Conviction within the 10 years immediately
preceding the application of 3 or more offenses, misdemeanors, or both,
involving dishonest acts.
(d)
The board shall deny an application for a certificate if the board finds
by clear and convincing evidence that the applicant is not of good character.
(e)
When an applicant is found to be unqualified for a certificate because
of a lack of good character, the board shall furnish the applicant:
(1) A statement containing the findings of the
board;
(2) A complete record of the evidence upon which
the determination was based; and
(3) A notice of the applicant’s right of appeal
under Ac 200.
Source. #1972, eff 2-28-82; 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 #5586, eff 2-22-93; ss by #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; ss by #10746, eff 1-1-15
Ac 302.06 CPA Certificate Applicant Personal
Appearance. The board shall require
any person making any application under Ac 301.02 to appear personally before
the board or a designated member of the board to provide clarification or
additional information concerning the applicant's application and
qualifications, if the information in the application is incomplete or unclear
in its final form.
Source. #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; ss by #10746, eff 1-1-15
Ac 302.07 CPA Firms.
(a)
A CPA firm shall be granted a permit to practice as a CPA firm in
(b)
The applicant CPA firm shall file with the board a CPA Firm Application
Form as described in Ac 301.11 and any supporting data, documents, or
information, required pursuant to Ac 301.10 through Ac 301.12. Such documentation shall demonstrate that the
firm meets all statutory and rule requirements without demonstrating that any
basis for denial of the permit exists.
(c)
The applicant CPA firm shall demonstrate, pursuant to
(d)
If the applicant CPA firm specifies a date by which it will have a
physical presence in
(e)
The applicant CPA firm shall demonstrate that at least a simple majority of the ownership of the
firm belongs to those who are certified in New Hampshire or have practice
privileges under
(f) The applicant CPA firm shall demonstrate
that any individual CPA who is responsible for supervising attest services or
authorizes someone to sign the accountant's report on the financial statements
on behalf of the firm, meets the experience requirements set forth in
(g)
The applicant CPA firm shall demonstrate, through the peer review
affidavit required pursuant to Ac 301.12, that it is in compliance with any
applicable provision of Ac 405 relative to peer review.
(h)
The applicant CPA firm shall submit a copy of the most recent peer
review letter obtained in compliance with Ac 405.02, if the CPA firm has been
issuing reports for 3 or more years. If
the letter indicates that the CPA firm has received an unqualified peer review
report, the CPA firm shall be determined by the board to be in compliance with
Ac 405.
(i) If the applicant CPA firm has received an adverse
or qualified peer review report, the affidavit required pursuant to (g) above
shall indicate that fact as well as the date by which the CPA firm expects to
be able to submit to the board an unqualified peer review report after taking
the steps necessary to address the bases of the adverse or qualified peer
review report. The board shall issue a
conditional permit that shall become unconditional upon the CPA firm timely
submitting the subsequent unqualified peer review letter. However, no conditional permit shall remain
in effect for longer than one year.
(j)
The applicant CPA firm shall submit the application fee required
pursuant to
(k)
The board shall conclude that a basis for denial exists if any of the
following are determined by the board to be true:
(1) Any CPA who will service clients in
(2) The CPA firm is not of good character as set
forth in Ac 302.04;
(3) The CPA firm has engaged in activities that
subject it to the peer review requirements of Ac 405 but:
a. The CPA firm has submitted a peer review
report letter that indicated that the firm has received either an adverse or
qualified peer review report; and
b.
The peer review report indicates that corrective action cannot be expected to
be completed within 18 months of the issuance of such adverse or qualified peer
review report;
(4) The CPA firm has submitted materially inaccurate
or materially incomplete application materials; and
(5) The CPA firm has failed to submit the
required fee.
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
PART
Ac 303 EXAMINATION
Ac 303.01 Scope.
(a)
The provisions of Ac 303.02 through Ac 303.04 shall apply only to:
(1) Applicants for examination as a CPA who do
not hold licensure as a CPA, CA,
(2) Applicants who hold licensure as a CPA from
any jurisdiction in the
(b)
The provisions of Ac 303.05 through Ac 303.07 shall apply only to
applicants for certification as a CPA who hold licensure as a CPA or its
foreign equivalent, and do not hold licensure in any jurisdiction in the
Source. #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; ss by #10746, eff 1-1-15
Ac 303.02 CPA Examination Required.
(a)
Every applicant for examination as a CPA, whether for initial
certification or through reciprocity, shall take and pass, with a grade of 75
or above, each section of the Uniform Certified Public Accountant Examination
and Advisory Grading Service (examination) of the American Institute of
Certified Public Accountants (AICPA) as specified by
(b)
Pursuant to
(c)
Pursuant to
(d)
An applicant examinee who requests a waiver of the 18-month period
limitation for passing the examination pursuant to (c) above shall provide the
following to the board in support of such request:
(1) The applicant’s name and the address and
telephone number at which the applicant can be reached;
(2) A list of dates on which all previous
attempts at passing the examination were made by the applicant examinee,
including the results of each such attempt;
(3) A statement of the circumstances that caused the
applicant examinee to be unable to meet the requirements for passing all
sections of the examination within the 18-month period; and
(4) Any other information the applicant examinee
believes is relevant.
(e)
The board shall grant a waiver of the 18-month limitation if it
determines that the applicant examinee:
(1) Submitted a complete request pursuant to (d)
above; and
(2) Circumstances beyond the control of the
applicant examinee rendered him or her unable to meet the requirements for
passing all sections of the examination within the 18-month period.
(f)
To arrange to sit for the examination, each applicant shall:
(1) Contact NASBA to:
a. Obtain examination application materials
prepared by NASBA;
b. Obtain logistical information such as
examination dates and locations; and
c. Determine the examination fee that is payable
to NASBA;
(2) Complete the NASBA examination application process,
including payment of the examination fee to NASBA;
(3) Direct all communication regarding all
aspects of the administration of the examination to NASBA, except that
communications regarding conflicts between the applicant and NASBA that have
not been resolved shall be directed to the board.
Source. #1663, eff 12-17-80; amd by
#1972, eff 2-28-82; ss by #2475,
eff 9-13-83; ss by #3061,
eff 7-18-85; ss by #4610,
eff 5-10-89; rpld by #5365, eff 3-27-92
New. #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6903, eff 12-4-98 (from Ac 303.03), 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; ss by #10746, eff 1-1-15
Ac 303.03 CPA Examination Subjects. The examination shall test each applicant
examinee’s knowledge in the following subjects:
(a)
Auditing and attestation, which shall cover knowledge and skills related
to:
(1) Planning the engagement;
(2) Internal controls;
(3) Obtaining and documenting information;
(4) Reviewing engagement and evaluating
information; and
(5) Preparing communications;
(b)
Business environments and concepts, which shall cover knowledge and
skills related to:
(1) Business structure;
(2) Economic concepts;
(3) Financial management;
(4) Information technology; and
(5) Planning and measurement;
(c)
Financial accounting and reporting, which shall cover knowledge and
skills related to:
(1) Concepts and standards for financial
statements;
(2) Typical items in financial statements;
(3) Specific types of transactions and events;
(4) Accounting and reporting for governmental
entities; and
(5) Accounting and reporting for nongovernmental
and not-for-profit organizations; and
(d)
Regulation, which shall cover knowledge and skills related to:
(1) Ethics and professional responsibility;
(2) Business law;
(3) Federal tax procedures and accounting issues;
(4) Federal taxation of property transactions;
(5) Federal taxation of individuals; and
(6) Federal taxation of entities.
Source. #1663, eff 12-17-80; amd by
#1972, 2-28-82; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5365, eff 3-27-92; ss by #5820, eff 5-3-94; ss and moved
by #6903, eff 12-4-98 (from Ac
303.05), EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 303.04 Conduct During CPA Examination.
(a)
If, after notice and opportunity for a hearing, pursuant to Ac 200, the
board determines that a candidate cheated during the examination, he or she
shall be prohibited from sitting for the examination for a period of 5 years.
(b)
Conduct considered by the board to be cheating shall include, but not be
limited to, the following:
(1) conduct
which violates the security of the examination materials, such as removing any
examination materials from the examination room;
(2) selling,
distributing, buying, receiving or having unauthorized possession of any
portion of a future or current licensing CPA examination;
(3) A second instance of being found in
possession of any item prohibited pursuant to (d) below;
(4) conduct
which violates the standards of test administration, including but not limited
to:
a. Communicating in any way with any other
examinee during the administration of the CPA examination;
b. Copying answers from another examinee; or
c. Permitting one’s answers to be copied by
another examinee during the administration of the CPA examination;
d. Giving or receiving assistance in answering
any examination question, problem, or simulation;
e. Reading examination questions, problems, or
simulations aloud;
f. Engaging in conduct which has the effect of
interfering with the administration of the examination or unreasonably
interfering with any other candidate’s ability to concentrate on the
examination;
(5) having
in one’s possession during the administration of the licensing examination any
materials or data of any kind, relative to the subject matter being tested
other than the examination materials provided;
(6) Conduct which violates the credentialing
process, such as falsifying or misrepresenting education credentials or other
information required for admission to the CPA examination; and
(7) Impersonating an examinee or having an
impersonator take the CPA examination on one’s own behalf.
(c)
Each candidate shall enter the examination area with only the clothes he
or she is wearing and shall not bring into the examination area any other item
that could be used to facilitate cheating.
Candidates shall not access such items during breaks in the examination.
(d)
Items that are prohibited because they could be used for cheating or
compromising the security of the examination shall include but not be limited
to:
(1) Books of any kind, including dictionaries,
personal planners or organizers, and religious texts;
(2) Magazines, newspapers, or publications of any
kind, regardless of format;
(3) Papers, pads, or notebooks of any kind that
have not been provided by a test proctor;
(4) Outlines, notes, or study materials of any
kind;
(5) Rulers or slide rules;
(6) Briefcases, handbags, back- or fanny-packs;
(7) Wallets or purses;
(8) Containers of any kind, including plastic
bags, eyeglass cases, and boxes;
(9) Food or beverages of any kind, regardless of
how packaged;
(10) Tobacco products of any kind;
(11) Calculators of any kind, including those that
are part of or contained in another device, whether electronic or mechanical,
that have not been provided by a test proctor;
(12) Watches, clocks, or timers of any kind;
(13) Computers of any kind, including personal
digital assistants;
(14) Electronic devices of any kind, including mp3
players or recorders, compact disc players or recorders, and tape players or
recorders;
(15) Cameras of any kind, including those that are
part of cellular phones;
(16) Photographic or scanning devices of any kind,
whether still or video;
(17) Telephones of any kind, including cellular or
satellite phones;
(18) Radios of any kind, including radios that
receive, transmit, or both;
(19) Pagers or beepers of any kind;
(20) Writing implements, including pens, pencils,
pencil sharpeners, and erasers, that have not been provided by a test proctor;
(21) Headsets, earphones, earmuffs, or earplugs of
any kind, that have not been provided by a test proctor;
(22) Non-prescription sunglasses;
(23) Visors, hats, or head coverings not worn for
religious reasons;
(24) Pendant necklaces, large earrings, or pendant
bracelets;
(25) Any clothing that is carried but not worn
during the entire examination;
(26) Umbrellas; and
(27) Weapons of any kind, regardless of any
permits that the candidate possesses.
(e)
Examination proctors shall not let a candidate enter the examination
area while such candidate is in possession of any prohibited items listed in
(d) above. If a proctor discovers any
prohibited item(s) at the time of entrance, the item shall be confiscated by
the proctor, and such confiscation shall be considered one instance of being in
possession of a prohibited item for purposes of (b)(3) above.
(f)
Any examinee who does not follow the test center’s regulations may be
dismissed from the examination site by test center staff or have their
examination scores cancelled. The board
shall provide the examinee with the opportunity for an adjudicative hearing
before the board regarding the alleged violation. After the entry of a decision by the board
that concludes that the alleged violation occurred, or, if the examinee fails
to avail him or herself of the right to a hearing, the examinee’s test scores
shall be canceled by the board if the examinee was not dismissed and completed
the examination. In the event that the
board concludes that the alleged violation did not occur, then the examinee’s
test scores shall stand. If the board
concludes that a violation did not occur and the examinee had been dismissed
from the test center before completing the examination, the examinee shall be
rescheduled for examination and shall not pay an examination fee to take such
examination.
Source. #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 (from Ac 303.06), EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 303.05 International Qualifications Examination
(IQEX) Required.
(a)
Pursuant to
(b)
To sit for the IQEX, each Canadian CA shall:
(1) Have passed the Uniform Final Examination in
(2) Be a member in good standing with a
Provincial CA Institute; and
(3) Not have qualified as a Canadian CA on the
basis of recognition of credentials earned in any other country.
(c)
To sit for the IQEX, each Irish CA shall:
(1) Meet the education and experience
requirements of the
(2) Have passed the
(3) Be a member in good standing with the
(4) Not have qualified as an Irish CA on the
basis of recognition of credentials earned in any other country.
(d)
To sit for the IQEX, each Australian CA shall:
(1) Meet the education and experience
requirements of the
(2) Be a member in good standing with the
(3) Not have qualified as an Australian CA on the
basis of recognition of credentials earned in any other country.
(e)
To sit for the IQEX, each Mexican
(1) Have qualified as
(2) Meet the education and experience
requirements of the Instituto Mexicano de Contadores Publicos (ICMP);
(3) Be members in good standing with the ICMP;
(4) Have passed the Examen Uniforme
de Certificacion de la Contaduria
Publica in
(5) Not have qualified as a
(f)
To sit for the IQEX, each New Zealand CA shall:
(1) Meet the education and experience
requirements of the New Zealand Institute of Chartered Accountants (NZICA) in
(2) Be members in good standing with the New
Zealand Institute of Chartered Accountants; and
(3) Not have qualified as a
(g)
To sit for the IQEX, each Hong Kong CPA shall:
(1) Be a member of the Hong Kong Institute of
CPAS who qualified by completing the Qualification Programme
(QP) in full;
(2) Meet the education requirements of the Hong
Kong Institute of CPAs (HKICPA) in
(3) Be members in good standing with the Hong
Kong Institute of CPAs; and
(4) Not have qualified as a Hong Kong CPA on the
basis of recognition of credentials earned in any other country.
(h)
To sit for the IQEX, each other equivalent foreign designation holder
shall meet the requirements established by NASBA;
(i) To arrange to sit for the examination, each
applicant shall:
(1) Contact NASBA to:
a. Obtain IQEX application materials prepared by
NASBA;
b. Obtain logistical information such as IQEX
dates and locations; and
c. Determine the IQEX fee that is payable to
NASBA;
(2) Complete the NASBA IQEX examination
application process, including payment of the IQEX fee to NASBA; and
(3) Direct all communication regarding all
aspects of the administration of the IQEX to NASBA, except that communications
regarding conflicts between the applicant and NASBA that have not been resolved
shall be directed to the board.
Source. #1972, eff 2-28-82; 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 (from Ac 303.08), 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; ss by #10746, eff 1-1-15
Ac 303.06 IQEX Subjects. The IQEX shall test each applicant examinee’s
knowledge in the following subjects:
(a)
Ethics and professional and legal responsibilities;
(b)
Business law;
(c)
Federal tax procedures and accounting issues;
(d)
Federal taxation of property transactions;
(e)
Federal taxation of individuals;
(f)
Federal taxation of entities;
(g)
Business structures;
(h) Accounting and reporting for
governmental entities and for nongovernmental not-for-profit organizations; and
(i) Recent regulatory issues.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 303.07 Conduct During IQEX.
(a)
If, after notice and opportunity for a hearing, pursuant to Ac 200, the
board determines that a candidate cheated during the examination, he or she
shall be prohibited from sitting for the examination for a period of 5 years.
(b)
Conduct considered cheating by the board shall include, but not be
limited to, the following:
(1) conduct
which violates the security of the examination materials, such as removing any
examination materials from the examination room;
(2) selling,
distributing, buying, receiving or having unauthorized possession of any
portion of a future or current licensing IQEX examination;
(3) A second instance of being found in
possession of any item prohibited pursuant to (c) and (d) below;
(4) conduct
which violates the standards of test administration, including but not limited
to:
a. Communicating in any way with any other
examinee during the administration of the IQEX examination;
b. Copying answers from another examinee; or
c. Permitting one’s answers to be copied by
another examinee during the administration of the IQEX examination;
d. Giving or receiving assistance in answering
any examination question, problem, or simulation;
e. Reading examination questions, problems, or
simulations aloud; and
f. Engaging in conduct which has the effect of
interfering with the administration of the examination or unreasonably
interfering with any other candidate’s ability to concentrate on the
examination;
(5) having
in one’s possession during the administration of the licensing examination any
materials or data of any kind, relative to the subject matter being tested
other than the examination materials provided;
(6) Conduct which violates the credentialing
process, such as falsifying or misrepresenting education credentials or other
information required for admission to the IQEX examination; and
(7) Impersonating an examinee or having an
impersonator take the IQEX examination on one’s own behalf.
(c)
Each candidate shall enter the examination area with only the clothes he
or she is wearing and shall not bring into the examination area any other item
which could be used to facilitate cheating.
Candidates shall not access such items during breaks in the examination.
(d)
Items that might be used for cheating or compromising the security of
the examination shall include but not be limited to:
(1) Books of any kind, including dictionaries,
personal planners or organizers, and religious texts;
(2) Magazines, newspapers, or publications of any
kind, regardless of format;
(3) Papers, pads, or notebooks of any kind that
have not been provided by a test proctor;
(4) Outlines, notes, or study materials of any
kind;
(5) Rulers or slide rules;
(6) Briefcases, handbags, back- or fanny-packs;
(7) Wallets or purses;
(8) Containers of any kind, including plastic
bags, eyeglass cases, and boxes;
(9) Food or beverages of any kind, regardless of
how packaged;
(10) Tobacco products of any kind;
(11) Calculators of any kind, including those that
are part of or contained in another device, whether electronic or mechanical,
that have not been provided by a test proctor;
(12) Watches, clocks, or timers of any kind;
(13) Computers of any kind, including personal
digital assistants;
(14) Electronic devices of any kind, including mp3
players or recorders, compact disc players or recorders, and tape players or
recorders;
(15) Cameras of any kind, including those that are
part of cellular phones;
(16) Photographic or scanning devices of any kind,
whether still or video;
(17) Telephones of any kind, including cellular or
satellite phones;
(18) Radios of any kind, including radios that
receive, transmit, or both;
(19) Pagers or beepers of any kind;
(20) Writing implements, including pens, pencils,
pencil sharpeners, and erasers, that have not been provided by a test proctor;
(21) Headsets, earphones, earmuffs, or earplugs of
any kind, that have not been provided by a test proctor;
(22) Non-prescription sunglasses;
(23) Visors, hats, or head coverings not worn for
religious reasons;
(24) Pendant necklaces, large earrings, or pendant
bracelets;
(25) Any clothing that is carried but not worn
during the entire examination;
(26) Umbrellas; and
(27) Weapons of any kind, regardless of any
permits that the candidate possesses.
(e)
Examination proctors shall not let a candidate enter the examination
area while such candidate is in possession of any such item. If a proctor discovers any prohibited item(s)
at the time of entrance, the item shall be confiscated by the proctor, and such
confiscation shall be considered one instance of being in possession of a
prohibited item for purposes of (b)(3) above.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
PART
Ac 304 RECIPROCITY
Ac 304.01 Domestic Reciprocity CPA Certificate
Applicant Qualifications. To be
granted certification through reciprocity, applicants shall hold a current
license in good standing from another state, territory or other jurisdiction
within the
(a)
Education as set forth in
(b)
Experience as set forth in
(c)
Examination as set forth in
(d)
Good character as set forth in
(e)
Continuing professional education as required by
Source. #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85; ss by #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; ss by #10746, eff 1-1-15
Ac 304.02 Domestic Substantial Equivalency. Any applicant for certification in
(a)
The applicant meets all current requirements of
(b)
At the time of the issuance of the CPA license in the other United
States state, territory or jurisdiction, the applicant met all such
requirements then applicable in New Hampshire; or
(c)
The applicant has:
(1) Acquired at least 4 years’ experience outside
New Hampshire in the practice of public accountancy after passing the
examination upon which the applicant’s certificate was based; and
(2) The experience required pursuant to (1) above
was acquired within the 10 years immediately preceding the application.
Source. #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; ss by#10746, eff 1-1-15
Ac 304.03 Domestic Reciprocity CPA Certificate
Applicant Education.
(a)
Each applicant submitting an application for certification as a CPA
through reciprocity shall submit documents demonstrating compliance with the
following education requirements in effect in
(1) For applicants who successfully completed the
exam before
(2) For applicants who successfully completed the
exam on or after
(3)
Applicants for certification by reciprocity on or after
(b)
Each applicant submitting an application for certification as a CPA
through reciprocity shall submit as part of the application documents
demonstrating compliance with continuing professional education required by
(c)
The board shall deny an application for certification through
reciprocity if the board determines by a preponderance of the evidence that the
applicant has not met the education requirements set forth in (a) and (b)
above.
Source. #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; amd by #10373, eff 7-2-13; ss
by #10746, eff 1-1-15
Ac 304.04 Domestic Reciprocity CPA Applicant
Accounting Experience.
(a)
“Accounting or auditing skills" means the provision, under the
direction of a CPA, or CA from Australia, CA,
(1) One or more of the following public
accounting services, as specified by
a. Issuance of reports on financial statements;
b. Management advisory services;
c. Financial advisory services;
d. Consulting services;
e. Preparation of tax returns; or
f. Furnishing tax advice; or
(2) One or more of the following government
accounting services, as specified by
a. Auditing the tax returns or books and
accounts of nongovernmental entities in 3 or more distinct lines of commercial
or industrial business in accordance with generally accepted auditing
standards;
b. Auditing the books and accounts or activities
of 3 or more governmental agencies or distinct organizational units in
accordance with generally accepted auditing standards and reporting on their
operations to a third party, to the Congress, or to a state legislature; or
c. Reviewing financial statements and supporting
material covering the financial condition and operations of nongovernmental
entities engaged in 3 or more distinct lines of commercial or industrial
business under the direction of a licensee to determine the reliability and
fairness of the financial reporting and compliance with generally accepted
accounting principles and applicable government regulations for the protection
of investors and consumers.
(b)
Pursuant to
(1) A minimum of 2 years’ experience in
accounting for an applicant with a baccalaureate degree in:
a. Accounting;
b. Taxation;
c. Finance; or
d. Business administration.
(2) A minimum of one year’s experience in accounting
for an applicant with a master’s degree in:
a. Accounting;
b. Taxation;
c. Finance; or
d. Business administration; and
(3) A minimum of one year’s experience in
accounting for an applicant on or after
(c)
For full-time accounting employees, each year’s experience shall consist
of 12 calendar months as an employee under the supervision of a licensed CPA,
CA,
(d)
For non-full time accounting employees, each year’s experience shall
consist of 2,080 hours of employment employee under the supervision of a
licensed CPA, CA,
(e)
For purposes of (c) and (d) above, no experience shall be counted being
under the direction of a licensed CPA, CA,
(f)
The applicant shall demonstrate that the minimum required experience in
accounting has been fulfilled by the applicant through the submission of a
fully completed Public Accounting Experience Verification Form as described in
Ac 301.07 for public accounting experience, a fully completed Governmental
Accounting Experience Verification Form as described in Ac 301.08 for
governmental accounting experience, or a combination of them.
(g)
The applicant shall arrange for the supervising CPA, CA,
(h)
The board shall inspect, either by the board itself or by its
representative, documentation relating to an applicant's claimed experience, in
which case any licensee having custody of such documentation shall be requested
to produce it either in writing or in person.
(i) Any
(j)
The failure or refusal of a New Hampshire CPA to provide full and
correct information as required herein shall, pursuant to
(k)
The board shall deny an application for certificate if the board finds
that the applicant has not met the experience requirements set forth in
Source. #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; ss by #10746, eff 1-1-15
Ac 304.05 International Reciprocity.
(a)
A person who holds a foreign professional license equivalent to a CPA
certificate may apply for certification in
(b)
To qualify for reciprocity, the foreign-credentialed applicant shall:
(1) Have a current credential in good standing
that has been issued by a foreign authority that regulates the practice of
public accountancy in that country;
(2) Have been granted such credential by a
foreign authority that recognizes certificates issued by
(3) Be entitled under the foreign credential to
issue reports upon financial statements;
(4) Demonstrate that the foreign credential was
issued upon the basis of examination, experience and education established by
the foreign authority or applicable foreign law;
(5)
Demonstrate that he or she received the foreign credential based on educational
and examination standards that are substantially equivalent to those that were
or are in effect in New Hampshire at the time such foreign credential was
issued;
(6) Demonstrate acquisition of experience that
shall satisfy one of the following:
a. The applicant shall have acquired experience
that is substantially equivalent to the requirements of
b. The applicant shall have acquired at least 4
years’ professional accounting experience in
c. The applicant shall have acquired a
combination of 5 years’ foreign and New Hampshire professional accounting
experience; and
(7) The applicant takes and passes the
examination required pursuant to Ac 303.05.
(c)
The board shall designate a professional accounting credential issued in
a foreign country as substantially equivalent to a CPA certificate if the
requirements of this section and
(d)
The board shall rely on the National Association of State Boards of
Accountancy, the American Institute of Certified Public Accountants for
evaluation of foreign credential equivalency.
(e)
A foreign-credentialed applicant who meets the requirements of (c) and
(d) above shall satisfy the good character requirement of
(f)
The board shall issue a CPA certificate to an applicant for
certification by international reciprocity if the applicant meets all the
requirements of this section.
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by#10746, eff 1-1-15
Ac 304.06 Character.
(a)
“Dishonest act,” means any course of conduct involving intentional
deception by the applicant, whether in the course of employment or as private
conduct, and includes violation of any professional code of ethics or conduct
to which the applicant is required to adhere, provided such actual violation
relates to dishonesty.
(b)
“Good character” means “good character” as defined in
(c)
“History” means:
(1) Conviction at any time of a felony that has
not been annulled by a court of competent jurisdiction;
(2) Conviction within the year immediately
preceding the application of any offense or misdemeanor involving a dishonest
act that has not been annulled by a court of competent jurisdiction;
(3) Conviction within the 5 years immediately
preceding the application of 2 offenses, misdemeanors, or both, involving
dishonest acts and that have not been annulled by a court of competent
jurisdiction; or
(4) Conviction within the 10 years immediately
preceding the application of 3 or more offenses, misdemeanor, or both,
involving dishonest acts.
(d)
The board shall deny an application for a certificate through domestic
or foreign reciprocity if the board finds by clear and convincing evidence that
the applicant is not of good character.
(e)
When an applicant is found to be unqualified for a certificate because
of a lack of good character, the board shall furnish the applicant:
(1) A statement containing the findings of the
board;
(2) A complete record of the evidence upon which
the determination was based; and
(3) A notice of the applicant’s right of appeal
under Ac 200.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 304.07 CPA Applicant Personal Appearance. The board shall require any person making any
application under Ac 304.01 or Ac 304.05 to appear personally before the board
or a designated member of the board to provide clarification or additional
information concerning the applicant's application and qualifications, if the
information in the application is incomplete or unclear in its final form.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
PART Ac 305 CREDENTIALS
Ac 305.01 License. An applicant for a certificate to practice as
a CPA in
Source. #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 305.02 Pocket Cards. Triennially, the board shall issue a pocket
card upon receipt of the triennial renewal form and fee. The card shall certify that the CPA/PA holds
a license in good standing and is authorized to practice accounting to the date
of expiration as shown on the card.
Source. #10054, eff 1-1-12; ss by #10746, eff 1-1-15
CHAPTER
Ac 400 CONTINUED STATUS
PART
Ac 401 RENEWAL
Ac 401.01 Renewal Process Overview.
(a)
For triennial renewal of a CPA certificate or for a PA registration the
applicant shall submit the following:
(1) A Renewal Application Form pursuant to Ac
401.04 (a);
(2) A completed Continuing Professional Education
Activity Log;
(3) Documentation of completion of continuing
professional education (
(4) The appropriate fee.
(b)
For biennial renewal of a firm permit the applicant shall submit the
following:
(1) A Firm Permit Application Form pursuant to Ac
401.04 (d);
(2) Documentation of peer review, if required
pursuant to Ac 405; and
(3) The appropriate fee.
(c)
Renewal materials shall be made available both online at the board’s
website and in hard copy format upon request.
(d)
Each licensee shall have until June 30 to submit a completed renewal
application, including payment of all fees due, for the ensuing 3-year
certification or registration period.
(e)
Each firm permitted to practice in
Source. #1663, eff 12-17-80; ss by #1972, eff 2-28-82; 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. #6904, 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; ss by #10746, eff 1-1-15
Ac 401.02 General Requirements for Renewal
Documentation. All forms and other
documents submitted to the board as part of an application for renewal shall:
(a)
Be written in English unless the original document is in another
language, in which case a copy of the document in its original language shall
be accompanied by a translation that has been attested to by the person who
translated the document as being accurate and complete; and
(b)
Except for signatures and dates of signatures, not be handwritten. The board shall accept forms and other
documents that have been produced through the use of a computer, typewriter, or
some other process that produces similarly legible and uniform text.
Source. #1972, eff 2-28-82; 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. #6904, 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; ss by #10746, eff 1-1-15
Ac 401.03 Certificate, Registration, and Permit
Expiration.
(a)
Each CPA certificate shall expire on the third June 30 after its
issuance. As of July 1 in a renewal year
no CPA shall hold him or herself out as such to the public in
(b)
Each PA registration shall expire on the third June 30 after its
issuance. As of July 1 in a renewal year
no PA shall hold him or herself out as such to the public in
(c)
Each firm permit shall expire on the second June 30 after its
issuance. As of July 1 each
even-numbered year, no firm shall hold itself out as an accounting firm to the
public in
(d)
If timely application for renewal is made, a license shall, pursuant to
Source. #6904, 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; ss by #10746, eff 1-1-15
Ac 401.04 Renewal Forms.
(a)
A licensee shall submit, by June 30 of a renewal year, the following on or
with a Certification/Registration Renewal Application Form:
(1) The applicant’s certificate number as issued
by the board upon initial certification;
(2) The name of applicant, including any previous
names under which the applicant held certification or registration;
(3) The applicant’s complete mailing address;
(4) The applicant’s complete business address;
(5) The applicant’s home and work telephone
number;
(6) The applicant’s e-mail address;
(7) A statement as to whether, since the original
issuance of the certificate or the last renewal, which ever
is later, the applicant’s practice privileges before any governmental agency or
tribunal in any jurisdiction was in any way sanctioned or altered, and if so, a
complete explanation of all material facts;
(8) A statement as to whether, since the original
issuance of the certificate or the last renewal, which ever
is later, the applicant was convicted of a felony or any offense involving
dishonesty that has not been annulled by a court of competent jurisdiction, and
if so, a complete explanation of all material facts;
(9) A statement as to whether, since the original
issuance of the certificate or the last renewal, which ever
is later, the applicant has had a license denied, revoked, suspended, or in any
way limited or sanctioned by any other state or jurisdiction, and if so, a
complete explanation of all material facts;
(10) The applicant’s signature and date, attesting
that the information contained in the application is true and correct to the
best of the applicant’s knowledge and belief.
(b)
A licensee shall submit the following on a Continuing Professional
Education Activity Log:
(1) The total number of hours of
(2) The dates on which ethics b)(1) – (4);
(3) The number of hours of
(4) The total number of hours of
(5) The total number of hours of
(c)
If a licensee is among the 5% of the licensees randomly-selected for
(1) The name of each organization that sponsored
each program;
(2) The location of program;
(3) Title of program or description of content;
(4) The dates of the applicant’s attendance at
the program;
(5) The number of hours claimed, by category, as
having been completed by the applicant;
(6) Documented proof of the hours claimed, as set
forth in Ac 403.02(d) – (g); and
(7) The applicant’s signature, and date attesting
that the information contained in the application is true and correct to the
best of the applicant’s knowledge and belief.
(d)
A firm shall submit, by June 30 of each even-numbered year a CPA Firm
Permit Application Form as specified in Ac 301.11.
Source. #6904, 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; ss by #10746, eff 1-1-15
Ac 401.05 Documentation of Completion of Continuing
Professional Education.
Documentation acceptable to the board relative to
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 401.06 Inactive Status Designation.
(a)
A CPA or PA who does not intend to practice accounting but who, at a
later date, might wish to re-enter practice, may apply to the board for
permission to enter inactive status.
Such status shall allow the applicant to continue to use the CPA or PA
designation provided that the full word ‘Inactive’ appears immediately after
the letter ‘A’ or word ‘accountant’ in their title.
(b)
A CPA or PA seeking permission to use the inactive status designation
shall submit the following on or with an Application for Inactive Status Form:
(1) The applicant’s certificate number as issued
by the board upon initial certification;
(2) The name of applicant, including any previous
names under which the applicant held certification or registration;
(3) The applicant’s complete mailing address;
(4) The applicant’s complete business address;
(5) The applicant’s home and work telephone
number;
(6) The applicant’s e-mail address;
(7) A statement indicating that, at the time
application is made, the applicant does not intend to practice public
accounting during the next 3 years;
(8) A statement indicating that he or she will
neither hold himself or herself out as a currently practicing CPA or PA nor
knowingly allow anyone else to do so;
(9) A statement indicating that, should the
applicant’s intentions change, he or she shall notify the board at least 30
days prior to the proposed date of re-entry into practice;
(10) A statement indicating that the applicant
agrees before actually re-entering practice to satisfy all
(11) The fee of $275; and
(12) The applicant’s signature, attesting that the
information contained in the application is true and correct to the best of the
applicant’s knowledge and belief.
(c)
The board shall grant the application for inactive status if it
determines that the application is complete and the fee paid.
(d)
The CPA or PA whose application has been granted may use the inactive
status designation for the 3 years during which his or her renewal would have
been effective. If the CPA or PA wishes
to remain on inactive status after such 3 year period, he or she shall comply
with (a) and (b) above and the board shall grant such applications pursuant to
(c) above.
Source.
#9051, eff 12-27-07; amd by #10054, eff
1-1-12; ss by #10746, eff 1-1-15
Ac 401.07 Return to Active Practice.
(a)
A licensee on inactive status pursuant to Ac 401.06, or a person who
otherwise no longer holds a current license issued by the board, shall not
return to active practice before the board determines that the licensee has
complied with all requirements of this section.
(b)
A licensee on inactive status pursuant to Ac 401.06, or a person who
otherwise no longer holds a current license issued by the board, who seeks to
return to active practice shall submit the following on or with a “Returning to
Active Practice Form”:
(1) The applicant’s full name;
(2) The applicant’s social security number;
(3) The applicant’s former name or names,
including maiden name;
(4) The applicant’s date and place of birth;
(5) The applicant’s complete residential address
and phone number;
(6) The applicant’s mailing address, if different
from residential address;
(7) The applicant’s current employer, including
complete name, address, and phone number;
(8) An indication of whether the applicant has
had their license or practice privileges suspended or revoked by any licensing
or regulatory body;
(9) An indication of whether the applicant has
been suspended or expelled from any professional accounting organization;
(10) An indication of whether the applicant has
used the full CPA designation, as opposed to the ‘CPA Inactive’ designation,
since becoming inactive;
(11) An indication of whether the applicant has
been convicted of a misdemeanor involving dishonesty, any felony, or otherwise
committed dishonest acts as defined in Ac 302.05;
(12) An explanation of all material facts
detailing each response to (8), (9), (10), or (11) above that is in the
affirmative;
(13) Documentation on a “Continuing Education
Reporting Form” pursuant to Ac 401.05, of completion of 120 hours of
(14) Payment of the fee required by Ac 301.13(c);
and
(15) The applicant’s signature, attesting that:
a. The primary purpose of the application is to
practice public accountancy in New Hampshire or in service of New Hampshire
clients, and not to circumvent examination prerequisites in any other
jurisdiction; and
b. The application is true and correct to the best of
the applicant’s knowledge and belief.
Source. #9200, eff 7-4-08; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15; ss by #12991, eff 2-21-20
Ac 401.08
Voluntary Surrender by Licensees.
A licensee who is the subject of a complaint, investigation, or hearing
regarding allegations of misconduct may, as part of a settlement resolving the
issues of the complaint or investigation, voluntarily surrender the license by
delivering it to the board and stating in writing that:
(a)
The surrender is freely rendered;
(b)
The licensee is not being subjected to coercion or duress;
(c)
The licensee is fully aware of the implications of surrendering the
license;
(d)
The licensee is aware that there is presently pending a complaint or an
investigation, the nature of which the licensee shall specifically set forth;
and
(e)
The licensee acknowledges that the material facts upon which the
complaint is predicated are true.
Source. #10746, eff 1-1-15
PART
Ac 402 revocation,
suspension, and other sanctions
Ac
402.01 Initiation of Disciplinary
Action. The board shall undertake
misconduct investigations, settlements of misconduct allegations, or
disciplinary hearings, in response to any information which reasonably suggests
that a licensee has engaged in professional misconduct.
Source. #5365, eff 3-27-92; ss by #6721, INTERIM, eff3-27-98, EXPIRED: 7-25-98
New. #6904, 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; ss by #10746, eff 1-1-15
Ac 402.02
Disciplinary Sanctions.
(a)
Other than immediate license suspensions authorized by RSA 541-A:30, III
the board shall impose disciplinary sanctions only:
(1) After prior notice and an opportunity to be
heard; or
(2) Pursuant to a mutually agreed upon settlement
or consent decree.
(b) When the board receives notice that a
licensee has been subjected to disciplinary action related to professional
conduct by the licensing authority of another jurisdiction, where the license
was not reinstated, the board shall issue an order directing the licensee to
demonstrate why reciprocal discipline should not be imposed in
(c) In a disciplinary proceeding brought on the
basis of discipline imposed in another jurisdiction the licensee shall be
subject to any disciplinary sanction authorized by RSA 309-B:10.
(d)
After a finding that misconduct has occurred, the board shall impose one
or more of the disciplinary sanctions authorized by RSA 309-B:10.
(e) In imposing sanctions, the board shall
consider the following factors, along with the presence of other aggravating or
mitigating circumstances, in determining the level or kind of disciplinary
sanction imposed:
(1) The seriousness of the offense;
(2) Prior disciplinary record;
(3) State of mind at the time of the offense;
(4) Acknowledgment of his or her wrongdoing;
(5) Willingness to cooperate with the board;
(6) The purpose of the rule or statute violated;
(7) The potential harm to public health and
safety; and
(8) The nature and extent of the enforcement
activities required of the board as a result of the offense;
(f) Copies of board orders imposing disciplinary
sanctions and copies of all settlement agreements or consent decrees shall be sent
to the licensing body of each state in which the licensee is licensed and to
such other entities, organizations, associations, or boards as are required to
be notified under applicable state or federal law.
Source. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6904, 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; ss by #10746, eff 1-1-15
Ac 402.03 Revocation.
(a)
“Revocation” means the permanent and complete cancellation, after notice
and opportunity for hearing, of any authority, or privileges that were granted
to a CPA, PA, or firm through the issuance of a certificate, registration, or
permit pursuant to
(b)
The sanction of revocation is the most severe form of sanction and as
such shall be imposed only after notice and opportunity for a hearing in those
cases in which:
(1) A CPA, PA, or firm has committed a felony or
engaged in one or more acts that constitute criminal or reckless misconduct;
(2) A CPA, PA, or firm has engaged in more than 2
acts of misconduct within a 3-year period; or
(3) A CPA, PA, or firm’s certificate, permit, or
registration, or equivalent, to practice public accountancy in any other state
has been revoked.
(c)
The minimum period for revocation shall be 3 years commencing from the
latter of:
(1) The date that the revocation goes into
effect; or
(2) The date on which no further appeal may be
taken.
(d)
Upon receipt of a revocation order from the board, the CPA, PA, or firm
shall immediately cease holding itself out to the public as a CPA, PA, or
firm. Further, such CPA, PA, or firm
shall immediately cease engaging in any act for which certification,
registration, or a permit is required.
(e)
Failure to comply with (d) above, shall constitute separate grounds for
further disciplinary action.
(f)
A subsequent certificate, permit or registration shall be obtained only
after:
(1) The passage of the amount of time specified
in the revocation order;
(2) Complying with all of the requirements of
(3) Demonstrating that the cause for revocation
does not exist at the time of the subsequent application; and
(4) Demonstrating that any corrective actions that
were ordered by the board have been fully implemented.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
Ac 402.04 Suspension.
(a)
“Suspension” means the temporary withdrawal, after notice and
opportunity for hearing, of any authority, or privileges that were granted to a
CPA, PA, or firm through the issuance of a certificate, registration, or permit
pursuant to
(b)
The sanction of suspension shall be imposed only after notice and
opportunity for a hearing in those cases in which the board determines that:
(1) At least one of the following is true
a. A CPA, PA, or firm has engaged in misconduct,
violated any board rule, or violated a statutory requirement; or
b. A CPA, PA, or firm’s certificate, permit, or
registration, or their analogues, to practice public accountancy in any other
state has been suspended;
(2) The board determined that, based upon the
facts of the case, imposition of a primary sanction alone would not protect the
public; and
(3) The board determined that, based upon the
facts of the case, imposition of a revocation would not be necessary to protect
the public.
(c)
The suspension decision and order issued by the board shall address:
(1) The specific violation(s) upon which the
order is based, including a discussion of any applicable aggravating or
mitigating factors;
(2) The process by which the licensee may appeal
the decision and order;
(3) The minimum period of time during which the
suspension shall remain in effect;
(4) The corrective actions which the licensee is
required to take before reinstatement can be granted; and
(5) Any recommendations the board has with
respect to avoiding the same or similar violations in the future.
(d)
The minimum period for suspension shall be that amount of time necessary
for the CPA, PA, or firm to take corrective action ordered by the board and
return to compliance. Suspension shall
have no effect upon the expiration of a certificate, registration, or
permit. Specifically, suspension shall
not cause expiration to be advanced or delayed.
(e)
Upon receipt of a suspension order from the board, the CPA, PA, or firm
shall immediately cease holding itself out to the public as a CPA, PA, or
firm. Further, such CPA, PA, or firm
shall immediately cease engaging in any act for which certification,
registration, or a permit is required until the board grants reinstatement pursuant
to (g), below.
(f)
Failure to comply with (e) above, shall constitute separate grounds for
further disciplinary action.
(g)
A CPA, PA, or firm seeking reinstatement shall petition the board,
providing documentation of all corrective actions taken. The board shall review the petition and
supporting documentation and grant the petition if it determines that all
corrective action ordered by the board has, in fact, been taken and the CPA,
PA, or firm has returned to compliance.
If the board does not grant the petition it shall so notify the
petitioner and provide the opportunity for a hearing.
Source. #10746, eff 1-1-15 (from Ac 402.02)
Ac 402.05 Primary Sanctions.
(a)
“Primary sanction” means a form of discipline, imposed only after notice
and opportunity for hearing, for situations in which the public can be
protected from the noncompliance with ethical and other regulatory or statutory
requirements by a CPA, PA, or firm without resorting to the temporary
withdrawal or permanent cancellation of the offender’s certificate,
registration, or permit.
(b)
Censure shall be the lowest form of primary sanction disclosed to the
public. It shall consist of a statement
from the board that describes the noncompliance and which is placed in the file
of the CPA, PA or firm and an order of corrective action to be taken. A copy of the censure shall be forwarded to
each other jurisdiction in which the CPA, PA, or firm is licensed. A censure shall be considered by the board in
determining sanctions for any subsequent disciplinary action.
(c)
Reprimand shall be the lowest form of primary sanction. It shall consist of a nonpublic statement
from the board that describes the noncompliance and which is placed in the file
of the CPA, PA or firm. A reprimand
shall be considered by the board in any subsequent disciplinary action.
(d)
Corrective action ordered as part of a censure shall include one or more
of the following:
(1) Taking one or more
(2) Adopting new or amending existing policies or
practices to address the noncompliance; and
(3) Any other action intended to cure the noncompliance
or prevent its reoccurrence.
(e)
Failure of a CPA, PA, or firm to take corrective action as required
pursuant to the censure shall constitute separate grounds for further
disciplinary action.
Source. #10746, eff 1-1-15 (from Ac 402.03)
Ac 402.06 Administrative Fines.
(a)
Adjudicative procedures seeking the assessment of an administrative fine
shall be commenced against any person subject to such fines or penalties under
any provision of RSA 309-B when the board possesses evidence indicating that a
violation has occurred.
(b) When persons subject to the board’s
disciplinary authority are directed to pay fines in accordance with Ac 402.02
(e), such fines shall be assessed in accordance with the factors stated in Ac
402.02 (e) and the following additional considerations:
(1) The cost of any investigation or hearing
conducted by the board; and
(2) The licensee’s ability to pay a fine assessed
by the board.
(c)
Administrative fines shall not exceed the following amounts:
(1) When no violation of the same type has
occurred within the 5 years preceding the board’s notice to the respondent, the
fine assessed shall not exceed $250.00 per day or $1,000.00 per offense
whichever is greater;
(2) When a single disciplinary infraction of the
same type has occurred within the 5 years preceding the board’s notice to the
respondent, the fine assessed shall not exceed $250.00 per day or $1,500.00 per
offense whichever is greater;
(3) When more than one disciplinary infraction of
the same type has occurred within the 5 years preceding the board’s notice to
the respondent, the fine assessed shall not exceed $250.00 per day or
$2,000.00 per offense whichever is
greater; and
(4) In the case of continuing violations, a
separate fine shall be assessed for each day the violation continues, but the
total amount of the fine and the respondent’s promptness and cooperativeness in
ceasing the prohibited conduct n question shall be considered in assessing the
daily fines. A single course of continuing conduct shall be treated as a single
violation for purposes of Ac 402.06 (c), (1), (2) and (3).
Source. #10746, eff 1-1-15
Ac 402.07 Procedures for Assessing and Collecting
Fines.
(a) Payment of a fine shall be
included among the options available for settling disciplinary allegations, and
shall be included among the types of disciplinary sanctions imposed after
notice and hearing.
(b)
In cases where the board initially intends to limit disciplinary
sanctions to an administrative fine, the board shall issue a “notice of
apparent liability” describing the alleged offense, stating the amount of the
assessed fine, and notifying the alleged offender that he or she shall pay or
compromise the fine by a date certain or request that an administrative hearing
be held. If a hearing is requested, the
notice of apparent liability shall be withdrawn and a notice of hearing hall be
issued. In such hearings, the board’s disciplinary options shall not be limited
to the assessment of an administrative fine.
(c)
Nonpayment of a fine by a licensee or respondent in contravention of an
order, agreement or promise to pay, shall be a separate ground for discipline
by the board or a basis for denying a subsequent license or renewal application
or a basis for judicial action seeking to collect the fine.
Source. #10746, eff 1-1-15
PART
Ac 403 CONTINUING EDUCATION
Ac 403.01 Continuing Professional Education
Requirements.
(a)
A licensee seeking renewal of a certificate or registration shall
complete at least 120 hours of
(b)
Up to 60 hours of
(c)
Notwithstanding any other provision of Ac 403, a licensee shall complete
a minimum of 20 hours of
(d)
Notwithstanding any other provision of Ac 403, a licensee shall complete
a minimum of 4 hours of
(e)
A licensee seeking renewal of a certificate or registration issued less
than 3 years but more than 2 years prior to the renewal shall show completion
of at least 80 hours of
(f)
A licensee seeking renewal of a certificate or registration issued less
than 2 years but more than one year prior to the renewal shall show completion
of at least 40 hours of continuing professional education and has complied with
Ac 403.02, and meet the requirements of (c) above and (h) below.
(g)
A licensee seeking renewal of a certificate or registration issued less
than one year prior to the renewal period shall only submit the completed
license and the applicable fee. However,
if such licensee has completed any continuing education programs after the
licensee’s
(h)
For purposes of determining the applicable hours of continuing education
required, a licensee seeking a triennial renewal who was certified in this
state by reciprocity shall determine the amount of
(i) A licensee who has previously held a
certificate or registration but who was on inactive status shall show
compliance with Ac 403.01(a) and (d).
(j)
A licensee certified in New Hampshire by reciprocity and seeking renewal
shall complete 20 hours of
(k)
A licensee may petition the board to waive the specific requirements of
this section based upon individual hardship due to:
(1) Health issues supported by documentation from
the licensee’s physician or medical professional that shall be furnish to the
board when ncessary for a fair and informed
determination by the board;
(2) Military service for serving on temporary active duty in
the armed forces of the United States for a period of time exceeding 120
consecutive days in a year.; or
(3) A showing of good cause that includes serious
accident, illness or other circumstances beyond the control of the licensee
which actually prevents the licensee from satisfying the CPE requirements.
(l)
If, in any one year within a triennial certification or registration
period, a licensee fails to earn 20 hours of
(m)
As soon as a licensee realizes that he or she will not meet the 20
hour/year
(n)
As soon as a licensee realizes that he or she will not meet the 20
hour/year
(o)
In cases where a licensee fails to meet the 20 hour/year
(p)
The board shall deny the renewal application of any licensee who has
failed to satisfy the 20 hour/year
(q)
The board shall deny the renewal application of a licensee who does not
satisfy his or her hourly requirement for renewal of his or her license, unless
the applicant petitions the board and demonstrates that the failure was beyond
his or her control.
(r)
Documentation of completion of continuing education shall be retained by
the licensee for a period of 4 years from the date of renewal.
Source. #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5365, eff 3-27-92; amd by
#5586, eff 2-22-93; ss by #6904,
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; ss by #9200, eff 7-4-08;
ss by #10746, eff 1-1-15
Ac 403.02 Continuing Professional Education.
(a)
An activity or program shall qualify as acceptable
(b)
The responsibility for demonstrating that a particular program meets the
requirements of this section shall rest solely upon the licensee. All documentation of
(c)
Activities or programs shall be in one of the 4 following formats:
(1) Self-study;
(2) Seminar or lecture;
(3) Authoring articles, books, or other
publications; and
(4) Presenting, lecturing, or instructing.
(d)
Activities or programs dealing with the following general subjects shall
be acceptable provided they meet all other requirements of this section:
(1) Public accounting;
(2) Governmental accounting;
(3) Public auditing;
(4) Governmental auditing;
(5) Administrative practices;
(6) Social environment of business;
(7) Regulatory ethics;
(8) Business law;
(9) Business management and organization;
(10) Finance;
(11) Management advisory services;
(12) Marketing;
(13) Behavioral ethics;
(14) Communications;
(15) Personal development;
(16) Personnel and human resources;
(17) Computer science;
(18) Economics;
(19) Mathematics;
(20) Production;
(21) Specialized knowledge and its application;
(22) Statistics; and
(23) Taxes.
(e)
(f)
To qualify for
(1) The name of the participant;
(2) The name of the program;
(3) The specific subject or subjects included in
the program;
(4) The date of completion;
(5) An indication that the participant passed a
test, prepared by the program sponsor, that demonstrates mastery of the subject
matter of the program of self-study;
(6) The number of hours that the program sponsor
has determined should be awarded for each subject studied as part of the
program;
(7) Whether hours are computed on a 50-minute or
100-minute basis; and
(8) The signature of an authorized representative
of the program provider, certifying the accuracy of the information provided on
the certificate of completion.
(g)
To qualify for
(1) Fall within one of the following descriptions
of subject matter and program provider:
a.
Professional education and development programs of national, state, and local
accounting organizations;
b. Technical sessions at meeting of national,
state, and local accounting organizations and their chapters;
c. Credit and non-credit courses from a
university or college;
d. Formal firm or in-house education programs;
e. Programs of other organizations in the areas
of professional accounting and industry;
f. Committee meetings of professional accounting
and trade societies which are structured as formal education programs;
g. Dinner, luncheon, and breakfast meetings
which are structured as formal education programs; and
h. The portions of firm or in house meetings for
staff, management groups, or both, which are structured as formal education
programs and are devoted to the communication and application of general
professional policy or procedure;
(2) Not include time devoted to firm or
organizational administrative, financial, and operating matters; and
(3) Be documented by a certificate of completion
from the program provider that shall include:
a. The name of the participant;
b. The name of the program;
c. The dates and hours of attendance;
d. The date of completion;
e. The specific subject or subjects included in
the program;
f. The number of hours that the program sponsor
has determined should be awarded for each subject studied as part of the
program;
g. Whether hours are computed on a 50-minute or
100-minute basis; and
h. The signature of an authorized representative
of the program provider, certifying the accuracy of the information provided on
the certificate of completion.
(h)
To qualify for
(1) Be capable of substantiating his or her claim
through the production of research notes, drafts, or other documents;
(2) Keep a copy of each article, book, or other
publication, as well as substantiation of authorship, in its published form for
a period of 4 years after the licensee has claimed such authorship as
(3) Not claim
(4) Be documented by a certificate of completion
from the licensee that shall include:
a. The name of the licensee-author;
b. The title of the article, book, or other
publication;
c. The beginning and ending dates of the writing
project;
d. The total number of hours spent on the
writing project;
e. The specific subject or subjects included in
the article, book, or other publication; and
f. The signature of the licensee, certifying the
accuracy of the information provided on the certificate of completion.
(i) To qualify for
(1) Retain documentation, in the form of research
notes, drafts or other documents, of the licensee preparing the presentation,
lecture, or instruction;
(2) Submit information regarding the time spent
for preparation and for presentation;
(3) Limit claimed preparation time to no more
than twice the presentation time claimed;
(4) Limit claimed presentation time to the actual
time of presentation by the licensee;
(5) Claim credit for multiple presentations of
the same course within a single renewal period, only if the licensee made
substantive changes to the materials or
presentation requiring preparation time in excess of 25% of the
preparation time claimed for the original preparation for the course;
(6) Not claim
(7) Be documented by a certificate of completion
from a representative of the program sponsor that shall include:
a. The name of the licensee who prepared the
materials;
b. The title of the presentation, lecture, or
instruction;
c. The name of the licensee who presented the
materials;
d. The date(s) on and hours during which the
presentation, lecture, or instruction was given;
e. The total number of hours spent in the actual
presentation of such materials;
f. The specific subject or subjects included in
the presentation, lecture, or instruction; and
g. The signature of an authorized representative
of the program provider certifying the accuracy of the information provided on
the certificate of completion.
Source. #1972, eff 2-28-82; 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. #6904, eff 12-4-98, EXPIRED: 12-4-06, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07; ss by #9200, eff 7-4-08;
ss by #10746, eff 1-1-15
PART
Ac 404 ONGOING REQUIREMENTS
Ac 404.01 Severance of Connection. All CPAs shall notify the board in writing
within 30 business days after they sever connection with any firm for any
reason, either personal, professional, or disciplinary. Failure to provide a written notification of
change of address shall not be exculpatory grounds for failing to respond to
governing board inquiries or timelines and shall be grounds for disciplinary
actions.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #6904, 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; ss by #10746, eff 1-1-15
Ac 404.02 CPA Outsourcing Disclosures to Clients.
(a) If a CPA is using a third-party provider to
assist the CPA in providing any professional services to a client, the CPA
shall provide a written disclosure of such outsourcing to the client. Such written disclosure shall comply with (b)
below.
(b) A disclosure required pursuant to (a) above
shall be in a separate written statement of the services to be rendered by the
third-party provider. The statement
shall provide the client with an opportunity to opt out and clear instructions
on how to opt out.
(c) A CPA outsourcing professional services to a
third-party provider is responsible for insuring a third-party provider is in
compliance with all applicable rules of professional conduct and ethics in Ac
500.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #6904, 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; ss by #10746, eff 1-1-15
Ac
404.03 Retention of Client Records.
(a) A CPA shall return client records in his or
her possession to the client upon request by the client or the client’s
designated agent for their return. The
records shall be returned immediately upon demand unless a delay is necessary
in order to retrieve a closed file or to extract the CPA’s work papers
described in (d) – (f) below. If the
records cannot be returned immediately upon demand, the CPA shall immediately
notify the client of the date by which the records will be returned. Nothing in this section shall require a CPA
to pay delivery costs when the records are returned to the client.
(b) If the client is any form of a partnership,
records shall be returned upon request by any of its general partners, its
managing partner or his or her designated agent. If the client is a corporation, records shall
be returned upon request by its president.
If the client is a limited liability company, records shall be returned
upon request by the managing member. Joint
records shall be returned upon request by any party.
(c) A CPA shall not retain a client’s records in
order to force payment of any kind.
(d) Work papers shall be the CPA’s property and
need not be surrendered to the client.
If work papers contain data which should properly be reflected in the
client’s books and records but have not been duplicated therein copies of any
such work papers shall be provided to the client.
(e) Work papers considered part of the client’s
records shall include but not be limited to:
(1) Worksheets in lieu of
original entries, such as listings and distributions of cash receipts or cash
disbursements on columnar work paper;
(2) Worksheets in lieu of
general ledger or subsidiary ledgers, such as accounts receivable, job cost and
equipment ledgers, or similar types of depreciation records;
(3) All adjusting and
closing journal entries and supporting details not fully set forth in the
journal entry; and
(4) Consolidating or
combining journal entries worksheets and supporting detail used in arriving at
final figures incorporated in an end product such as financial statements or
tax returns.
(f) Work papers developed by the CPA incident to
the performance of an engagement which do not result in changes to the client’s
records, or are not in themselves part of the records ordinarily maintained by
such clients, shall be solely the CPA’s work papers and shall not be the
property of the client.
(g) A CPA shall ensure that the work product and
the work papers created in the performance of an engagement for a client are
retained for a minimum of 5 years after creation unless the CPA is required by
law to retain such records for a longer period.
Source. #6904, 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; ss by #10746, eff 1-1-15
Ac 404.04 RESERVED
Source. #6904, 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; rpld
by #10054, eff 1-1-12
PART Ac 405 PEER REVIEW
Ac 405.01 Definitions.
(a) “Agreed-upon procedure” means a professional
service whereby a CPA is engaged to issue a report of findings based on
specific procedures performed on financial information prepared by or on behalf
of the client, and for which attestation by the CPA is required pursuant to the
agreement with the client.
(b) “Peer review
program” means an independent review and analysis of the procedures and methodologies
used by a firm in its provision of any of the services listed under Ac
405.02(a) for the purpose of determining compliance with generally accepted
standards for such services and making recommendations to the firm for coming
into compliance when gaps in compliance have been found.
(c) “Peer review program” means a practice
monitoring program.
(d)
Peer review entity” means a peer review program administrator approved
by the board.
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 405.02 Peer Review Required.
(a) Each firm that provides any of the following
services to the public shall participate in a peer review program:
(1) Audits, whether
financial, performance, or both;
(2) Reviews of financial
statements;
(3) Compilations of
financial statements; and
(4) Agreed-upon procedures.
(b) 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 under (a) above.
(c) A peer review shall be performed and reported
in accordance with standards that are no less stringent than the “Peer Review
Program Manual” of the AICPA, January 8, 2014 edition.
(d) Within 30 days of first being engaged to
provide any service listed under (a) above, a firm shall notify the board in
writing, and provide documentation of enrollment in a peer review program that
meets the requirements of this part.
Failure to comply with the peer review requirements of this part shall
subject the firm to disciplinary action by board in accordance with
(e) Within 18 months of the year-end date of the
report on engagement the firm first agrees to undertake a service listed under
405.02 (a), the firm shall undergo a peer review.
(f) Within 24 months of the year-end date of the
report on the engagement the first agrees to undertake a service listed under
405.02 (a), the firm shall furnish to the board a peer review final acceptance
letter.
(g) If a firm is unable to furnish a final
acceptance letter within 24 months pursuant to (f) above due to
being issued a report with a rating of pass with deficiency or deficiencies or
fail, the firm shall, within the 24 month period, provide to the board an
accept-provided-that letter, describing required follow-up actions and their
due date, from the peer review entity.
(h)
If the final letter of acceptance has not been issued as of the date the
CPA firm files the firm registration form, the status of the peer review in
process, as is within confidentiality requirements, shall be obtained from the
peer review entity and submitted with the firm registration form.
(i) If the firm is unable to furnish a final
acceptance letter due to being issued a report with a rating of pass with
deficiency or deficiencies or fail, the firm shall provide to the board an
accept-provided-that letter, describing required follow-up actions and their
due date, from the peer review entity.
(j) Any firm that receives a report with a rating
of pass with deficiency or deficiencies or fail shall abide by the peer review
entity’s required follow-up actions, including fulfilling such follow-up actions
within the time frame established by the peer review entity, and subsequently
obtain a final peer review acceptance letter from the peer review entity.
(k) A peer review shall not be considered by the
board to be complete until the final letter of acceptance has been issued by
the peer review entity. Such final
letter of acceptance shall indicate the new due date of the firm’s next peer
review.
(l) If the final letter of acceptance has not
been issued as of the date the CPA firm files the firm registration form, it
shall be submitted within 60 days of the date it is issued.
(m) Firms required to participate in a peer
review program shall participate in and complete one of the following peer
review programs:
(1) AICPA National Peer
Review Committee;
(2) AICPA Peer Review
Program; or
(3) Any other peer review
program that is substantially equivalent to those programs listed in (1) and
(2) above.
(n) Each firm required to participate in a peer
review program shall continue participating in a peer review program until the
firm or its successor in interest has, for a period of at least one year,
outside of its peer review year, not engaged in any service listed in (a) above
and does not intend to in the future.
(o) Subsequent peer reviews of a firm shall be
due no later than 6 months from the end of the 3-year peer review period unless
an extension is granted by the peer review program entity.
(p) If a firm is granted an extension of time to
complete its peer review, the firm shall submit to the board a copy of the
letter from the peer review entity that granted the extension.
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
Ac 405.03 Ethical Duties of Reviewer.
(a) A reviewer shall be independent with respect
to the reviewed firm and comply with “Section 1000 Standards for Performing and
Reporting on Peer Reviews,” as found in the AICPA “Peer Review Program Manual,”
January
8, 2014 edition.
(b) Information concerning the participating firm
or its clients or personnel that is obtained as a consequence of the review
shall be confidential and shall not be disclosed to anyone not involved in the
peer review process.
Source. #9051, eff 12-27-07; amd
by #10054, eff 1-1-12; ss by #10746, eff 1-1-15
CHAPTER
Ac 500 ETHICS
PART
Ac 501 APPLICABILITY
Ac 501.01 Application to All Professional Services.
(a)
The ethical standards that follow shall apply to all professional
services performed by a licensee in the practice of public accounting except:
(1) Where the wording of the rule indicates
otherwise; and
(2) That a licensee who is practicing outside the
United States shall not be subject to discipline for departing from any of the
rules stated herein as long as the licensee’s conduct is in accord with the
rules of the organized accounting profession in the country in which he or she
is practicing.
(b)
Where a licensee’s name is associated with financial statements under
circumstances that would entitle the reader to assume that
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 501.02 Violations of Rules Also an Act of
Misconduct. The violation of any
provision of Ac 300, Ac 400, or this chapter by a licensee shall be considered
by the board to be an act of misconduct and shall subject the licensee to
disciplinary action.
Source. #6905, 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; ss by #10746, eff 1-1-15
Ac 501.03 Licensee Responsibility for Associates. A licensee shall be held responsible for
noncompliance with the rules by all persons associated with him or her in the
practice of public accounting who are either under the licensee’s supervision
or are the licensee’s partners or shareholders in the practice, if the licensee
knew or should have known of such associated persons failure to comply with the
rules.
Source. #6905, 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; ss by #10746, eff 1-1-15
Ac 501.04 Applicability to Indirect Services. A licensee shall not permit others to carry
out on his or her behalf, either with or without compensation, acts which, if
carried out by the licensee, would place the licensee in violation of the
rules.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
PART
Ac 502
Ac 502.01 Opinion on Financial Statements.
(a)
An accountant or a firm of which he or she is a partner, shareholder or
member shall not express an opinion on financial statements of an enterprise
unless the accountant and the accountant’s firm are independent with respect to
such enterprise.
(b)
(1) During the period of his or her professional
engagement, or at the time of expressing his or her opinion, the accountant or
the accountant’s firm:
a. Had or was committed to acquire any direct or
material indirect financial interest in the enterprise;
b. Was a trustee of any trust or executor or
administrator of any estate if such trust or estate had or was committed to
acquire any direct or material indirect financial interest in the enterprise;
c. Had any joint closely-held business
investment with the enterprise or any officer, director or principal
stockholder thereof which was material in relation to his/her or his/her firm’s
net worth; or
d. Had any loan to or from the enterprise or any
officer, director or principal stockholder thereof, except for the following
loans from a financial institution when made under normal lending procedures,
terms and requirements:
1. Loans obtained by an accountant or his firm
which are not material in relation to the net worth of such borrower;
2. Home mortgages; and
3. Other secured loans, except loans guaranteed
by an accountant’s firm which are otherwise unsecured; and
(2) During the period covered by the financial
statements, during the period of the professional engagement, or at the time of
expressing an opinion, he/she or his/her firm:
a. Was connected with the enterprise as a
promoter, underwriter or voting trustee, a director or officer, or in any
capacity equivalent to that of an accountant of management or of an employee;
or
b. Was a trustee for any pension or
profit-sharing trust of the enterprise.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
PART
Ac 503
Ac 503.01 Standards of Integrity and Objectivity. In the performance of any professional
service, a licensee shall:
(a)
Maintain independence, objectivity and integrity;
(b)
Be free of conflicts of interest; and
(c)
Not knowingly misrepresent facts or subordinate his or her judgment to
others.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
PART
Ac 504 GENERAL STANDARDS OF ACCOUNTING
PRINCIPLES
Ac 504.01 Professional Standards.
(a) The board hereby adopts the principles,
standards and
interpretations set forth in the December 15, 2014, AICPA “Code of
Professional Conduct”.
(b)
Licensees shall comply with the standards and interpretations
incorporated in (a) above.
(c)
In addition to the standards incorporated in (a) above, licensees shall:
(1) Undertake only those professional services
that the licensee or the licensee’s firm can reasonably expect to be completed
with professional competence;
(2) Exercise due professional care in the
performance of professional services;
(3) Adequately plan and supervise the performance
of professional services;
(4) Obtain sufficient relevant data to afford a
reasonable basis for conclusions or recommendations in relation to any
professional services performed; and
(5)
Cooperate with investigations and requests for information from the board and
the board’s representatives.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 504.02 Accounting Principles.
(a)
If financial statements or financial data contain any departure from an
accounting principle contained in any professional standards incorporated in Ac
504.01 and adopted by the American Institute of Certified Public Accountants or
the Financial Accounting Standards Board that has a material effect on the
statements or data taken as a whole, then a licensee shall not:
(1) Express an opinion or state affirmatively
that the financial statements or other financial data of any entity are
presented in conformity with generally accepted accounting principles; or
(2) State that he or she is not aware of any
material modifications that should be made to such statements or data in order
for them to be in conformity with generally accepted accounting principles.
(b)
If, however, the statements or data contain such a departure and the
licensee can demonstrate that due to unusual circumstances the financial
statements or data would otherwise have been misleading, the licensee may
comply with the rule by describing the departure, its approximate effects, if
practicable, and the reasons why compliance with the principle would result in
a misleading statement.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
PART
Ac 505 CONFIDENTIAL CLIENT INFORMATION
Ac 505.01 Disclosure of Confidential Information.
(a)
A licensee in public practice shall not disclose any confidential client
information without the specific consent of the client.
(b)
The requirement in (a) above shall not be construed:
(1) To relieve a licensee of his or her
professional obligations under Ac 504.01 and Ac 504.02;
(2) To affect in any way the licensee’s
obligation to comply with a validly issued and enforceable subpoena or summons,
or to prohibit a licensee’s compliance with applicable laws and government
regulations;
(3) To prohibit review of a licensee’s
professional practice under American Institute of Certified Public Accountants
or state CPA society or board of accountancy authorization; or
(4) To preclude a licensee from initiating a
complaint with, or responding to any inquiry made by, the professional ethics
division or trial board of the Institute or a duly constituted investigative or
disciplinary body of a state CPA society or board of accountancy.
(c)
Licensees of any of the bodies identified in (b)(4) above and licensees
involved with professional practice reviews identified in (b)(3) above shall
not use to their own advantage or disclose any licensee’s confidential client
information that comes to their attention in carrying out those
activities. This prohibition shall not
restrict licensees’ exchange of information in connection with the
investigative or disciplinary proceedings described in (b)(4) above or the
professional practice reviews described in (b)(3) above.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 505.02 Use of Third
Party Service Providers.
(a) Before using a third party service provider,
the licensee shall:
(1) Enter into a binding, enforceable contractual
agreement with the third-party service provider to maintain the confidentiality
of the information; and
(2) Receive reasonable assurances from the third-party
service provider that it has appropriate procedures in place to prevent the
unauthorized release of confidential information to others.
(b)
The nature and extent of procedures necessary to obtain reasonable
assurance shall depend on the facts and circumstances, including the extent of
publicly available information on the third party service provider’s controls
and procedures to safeguard confidential client information.
(c)
When a licensee has entered into a binding, enforceable contractual
agreement with a third-party service provider, the licensee shall comply with
Ac 404.02. Such disclosure shall not
relieve the licensee of his or her obligations under these rules.
(d)
A licensee shall not be required to inform the client when the licensee
contracts with or uses a third party service provider to provide administrative
support service to the licensee.
(e) A licensee shall provide a written disclosure
to the client that the licensee is using a third-party provider to assist the licensee
in providing any professional services to the client, excluding (d) above.
(f)
A licensee outsourcing professional services to a third-party provider
shall be responsible for insuring a third-party provider is and remains in
compliance with all applicable provisions of Ac 500.
Source. #9051, eff 12-27-07; ss by #10746, eff 1-1-15
PART
Ac 506 CONTINGENT FEES
Ac 506.01 Prohibition.
(a)
A licensee in public practice shall not:
(1) Perform, for a contingent fee, any
professional services for, or receive such a fee from, a client for whom the
licensee or the licensee’s firm performs:
a. An audit or review of a financial statement;
b. A compilation of a financial statement when
the licensee’s compilation report does not disclose a lack of independence; or
c. An examination of prospective financial
information;
(2) Under any circumstances receive a contingent
fee for the preparation of an audit, review or compiled financial statement; or
(3) Prepare an original or amended tax return or
claim for a tax refund for a contingent fee for any client, subject to Ac
506.02 and (c) below.
(b)
The prohibition in (a)(1) above shall apply during the period in which
the licensee or the licensee’s firm is engaged to perform any of the services
listed above and the period covered by any historical financial statements
involved in any such listed services.
(c)
The prohibition in (a)(3) above shall not apply to a contingent fee for
preparation of an amended return or claim for refund if the licensee has a
reasonable expectation that the amended return or claim for refund will be
subject of a substantive review by the taxing authority.
Source. #6905, 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; ss by #10746, eff 1-1-15
Ac 506.02 “Contingent fee” means a fee
established for the performance of any service pursuant to an arrangement in
which no fee will be charged unless a specified finding or result is attained,
or in which the amount of the fee is otherwise dependent upon the finding or
result of such service. The term does
not include fees fixed by courts or other public authorities, or, in tax
matters, if determined based on the results of judicial proceedings or the findings
of governmental agencies.
Source. #6905, 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; ss by #10746, eff 1-1-15
Ac 506.03 Fees.
A licensee’s fees may vary depending on the complexity of services
rendered.
Source. #6905, 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; ss by #10746, eff 1-1-15
PART
Ac 507 ACTS DISCREDITABLE
Ac 507.01 Prohibition. A licensee shall not commit an act
discreditable to the profession.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 507.02 Advertising and Other Forms of
Solicitation. A licensee in public
practice shall not seek to obtain clients by advertising or other forms of solicitation
in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion,
over-reaching, or harassing conduct shall be prohibited.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 507.03 Commissions.
(a) A licensee in public practice shall not for a
commission recommend or refer to a client any product or service, or for a
commission recommend or refer any product or service to be supplied by a
client, or receive any other form of a commission when the licensee or the
licensee’s firm also performs for that client:
(1) An audit or review of a financial statement;
(2) A compilation of a financial statement when
the member expects, or reasonably might expect, that a third party will use the
financial statement and the member’s compilation report does not disclose a
lack of independence; or
(3) An examination of prospective financial
information.
(b)
The prohibition in (a) above shall apply to the period in which the
licensee is engaged to perform any of the services listed in (a)(1) – (3) above
and to the period covered by any historical financial statements involved in
such listed services.
(c)
A licensee who is not prohibited by this section or
(d) This section shall not prohibit payments to
individuals formerly engaged on the practice of public accounting, or payments
to their heirs or estates.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 507.04 Referral Fees. Any licensee who accepts a referral fee for
recommending or referring any service of a licensee to any person or entity or
who pays a referral fee to obtain a client shall disclose such acceptance or
payment to the client.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92, EXPIRED: 7-18-91
New. #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 507.05 Form of Practice and Name. A licensee shall not practice public accounting
under a firm name that is misleading.
Names of one or more past owners may be included in the firm name of a
successor organization. An owner surviving the death or withdrawal of all other
owners may continue to practice under a name which includes the name of past
owners for up to 2 years after becoming a sole practitioner.
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061,
eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, 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; ss by #10746, eff 1-1-15
Ac 507.06 Registered Investment Advisors.
(a)
A registered investment advisor shall not be deemed an incompatible
occupation with that of a certified public accountant or a public accountant.
(b)
CPAs and PAs who are registered investment advisors may be compensated
on an hourly rate, fixed rate, or as a percentage of assets under management.
However, CPAs and PAs shall not receive or accept commissions. A certified public accountant or public accountant
who simultaneously practices as a registered investment advisor shall be
subject to the standards of independence contained in Ac 502.
Source. #6905, 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; ss by #10746, eff 1-1-15
|
Rule |
|
|
Ac 101 |
|
|
Ac 102 |
|
|
Ac 103 |
|
|
Ac 104 |
RSA 541-A:16, I (a) |
|
Ac 105 |
|
|
Ac 106 |
|
|
|
|
|
Ac 201 – Ac 202 |
RSA 541-A:7 and RSA 541-A:8 |
|
Ac 203 |
RSA 541-A:16, I(b) |
|
Ac 204.01 |
|
|
Ac 204.02 |
RSA 309-B:11, I |
|
Ac 204.03 |
RSA 309-B:11, II |
|
Ac 204.04 |
RSA 309-B:, 11, IIRSA 309-B:10, I; RSA 541-A:31, V(a); and RSA 541-A:38 |
|
Ac 205 |
RSA 309-B:12, III, and RSA 541-A:16, I(b) |
|
Ac 206 |
RSA 541-A:16, I(b) |
|
Ac 207 |
RSA 541-A:30-a, III(f) |
|
Ac 208 |
RSA 541-A:1, XIV; RSA 541-A:16, I(b); and RSA 541-A:30-a, III(k) |
|
Ac 209.01 |
RSA 541-A:8 |
|
Ac 209.02 |
RSA 309-B:12, I, and RSA 541-A:31, III |
|
Ac 209.03 |
RSA 541-A:16, I(b)(2) |
|
Ac 209.04 |
RSA 541-A:32 |
|
Ac 209.05 |
RSA 309-B:12, III |
|
Ac 209.06 |
RSA 309-B:12, II, and RSA 541-A:30-a, III(c) |
|
Ac 209.07 |
RSA 309-B:11, I, and RSA 309-B:12, III |
|
Ac 209.08 |
RSA 541-A:36 |
|
Ac 209.09 |
RSA 541-A:16, I(b)(2) |
|
Ac 209.10 |
RSA 541-A:16, I(b)(2) |
|
Ac 209.11 |
RSA 541-A:30-a, III(j) |
|
Ac 210 |
RSA 541-A:16, I(b)(2) |
|
Ac 210.01 |
RSA 541-A:31, V(b)
– (d) |
|
Ac 210.02 |
RSA 541-A:30-a, III(d) and (e) |
|
Ac 210.04 |
RSA 541-A:33 |
|
Ac 210.05 |
RSA 541-A:30-a, III(h) |
|
Ac 210.07 |
RSA 541-A:35 |
|
Ac 211.01 |
RSA 309-B:12, VIII, and RSA 541-A:35 |
|
Ac 212 |
RSA 309-B:10, I; RSA 541-A:31, V(a); and RSA 541-A:38 |
|
Ac 213 |
RSA 309-B:12, X, and RSA 541:4 |
|
Ac 214.01 214.03 |
RSA 541-A:16, I(c) |
|
Ac 214.04, Ac 214.05 |
RSA 541-A:11, VII |
|
Ac 215 |
RSA 541-A:16, I(d) |
|
|
|
|
Ac 301.01 |
RSA 541-A:7 and
RSA 541-A:8 |
|
Ac 301.02 |
|
|
Ac 301.03 |
|
|
Ac 301.04 |
|
|
Ac 301.04 (l)
(4) (5) a., b., intro and (n) |
|
|
Ac 301.05 – Ac
301.09 |
|
|
Ac 301.05 |
RSA 309-B:4,
VIII (c), RSA 309-B:5, RSA 309-B:7 I, II, III, III-a, VI, X; RSA 541-A:1, XV;
and RSA 541-A:16, I(b); RSA 161-B:11, VI-a |
|
Ac 301.05 (k)
(1) and (2), intro., and (s) |
|
|
Ac 301.08 (d)
& (e) |
|
|
Ac 301.10 |
|
|
Ac 301.10 intro. |
|
|
Ac 301.11 – Ac
301.12 |
|
|
Ac 301.11 intro. |
|
|
Ac 301.12 (b) |
|
|
RSA 309-B:4,
VIII(h), RSA 309-B:5, I |
|
|
Ac 301.14 (b) (1)-(5),
(c) intro., and (c) (3), (d), and (e) |
|
|
Ac
301.15 |
RSA
309-B:7, II |
|
Ac 302.01 –
302.02 |
RSA 309-B:4,
VIII(c) and RSA 309-B:5, III, IX, X |
|
Ac 302.02 (a) (4) |
|
|
Ac 302.02 (a)
intro. and (a) (4) |
|
|
Ac 302.03 |
RSA 309-B:7 |
|
Ac 302.04 |
RSA 309-B:5, I,
II, VIII (c); |
|
Ac 302.04 (a),
(b) (1), (b) (2) c., (c), and (d) |
|
|
Ac 302.05 |
RSA 309-B:4,
VIII(i) and RSA 309-B:5, I |
|
Ac 302.06 |
|
|
Ac 302.06 (e) |
RSA 309-B:8, III |
|
Ac 302.07 |
RSA 309-B:4,
VIII (c), RSA 309-B:8 |
|
Ac 303 |
RSA 309-B:4,
VIII (c), RSA 309-B:5, IV – VIII, RSA 309-B:7, X |
|
Ac 303.01 (a)
(1) |
RSA 309-B:4,
VIII (c), RSA 309-B:5; RSA 309-B:7, X |
|
Ac 303.02 (b) |
RSA 309-B:4, VIII
(c), RSA 309-B:5, V |
|
Ac 304 |
RSA 309-B:4,
VIII (c), RSA 309-B:5, III, RSA 309-B:6, I, II and RSA 309-B:7, X |
|
Ac 304.03 (a)
intro. and (a) (4) |
RSA 309-B:4,
VIII (c), RSA 309-B:5, III |
|
Ac 304.04 (a)
intro. and (b) (3) |
RSA 309-B:4,
VIII (c), RSA 309-B:5, III; RSA 309-B:7, X |
|
Ac 304.03 (a) (4) |
RSA 309-B:4, VIII (c), RSA 309-B:5, III (c) |
|
Ac 304.05 (b)
(6) a. |
RSA 309-B:4,
VIII (c), RSA 309-B:7, X |
|
Ac 305 |
RSA 309-B:4,
VIII (c), RSA 309-B:7, II |
|
|
|
|
Ac 401.01-
401.02 |
RSA 541-A:7, RSA
541-A:16, I(b) and RSA 541-A:8 |
|
Ac
401.03(a) and (b) |
RSA
309-B:7, II |
|
Ac 401.03 |
RSA 309-B:7, II,
RSA 309-B:8, II |
|
Ac
401.03(c) |
RSA
309-B:8, II |
|
Ac 401.04 |
RSA 309-B:4,
VIII (c), RSA 309-B:7, II |
|
Ac 401.04 (c) |
RSA 309-B:4, VIII
(c), RSA 309-B:7, II |
|
Ac 401.05 – Ac
401.06 |
RSA 309-B:4,
VIII (h), RSA 309-B:7, VII |
|
Ac 401.06 (b)
(9) |
RSA 309-B:4,
VIII (h), RSA 309-B:7, VII |
|
Ac 401.07 |
RSA 309-B:4,
VIII (h), RSA 309-B:7, VII, RSA 161-B:11,
VI-a |
|
Ac 401.07 (b)
(13) |
RSA 309-B:4, VIII
(c), RSA 309-B:7, VII |
|
Ac 402 |
RSA 309-B:10 |
|
Ac 403 |
RSA 309-B:7, VII |
|
Ac 404 |
RSA 309-B:4,
VIII(i), (k) and RSA 309-B:1 |
|
Ac
404.01 – 404.03 |
RSA
309-B:4, VIII(i) and RSA 309-B:1 |
|
Ac 405 |
RSA 309-B:4,
VIII(g), RSA 309-B:7, XIII |
|
Ac 405.01 (c)
& (d) |
RSA 309-B:4,
VIII (g), RSA 309-B:7, XIII |
|
Ac 405.02 |
RSA 309-B:4,
VIII (g), RSA 309-B:7, XIII |
|
Ac 405.03 (a) |
RSA 309-B:4,
VIII (g), RSA 309-B:7, XIII |
|
|
|
|
Ac 500 |
RSA 309-B:4,
VIII(d), (j) |