2014年新罕州CPA License申请条件变更通知

　　自2014年7月1日起，新罕布什尔州的考试要求不变，为总学分120，会计学分12，商业学分12.

　　执照要求变为 150总学分，30会计学分，24商业学分。
 

　　What Are The Requirements To Sit For The Exam?

　　(1) For applicants who first sat for the exam prior to January 1, 1996, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to (b) below;

　　(2) For applicants who first sat for the exam on or after January 1, 1996 but before January 1, 2005, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to Ac 302.02(b) with at least 24 semester hours in business, including at least 12 semester hours in accounting; and

　　(3) For applicants who first sat for the exam on or after January 1, 2005, the applicant shall have had at least a baccalaureate degree from an educational institution accredited pursuant to (b) below and at least 120 semester hours of education with at least 24 semester hours in business, including at least 12 semester hours in accounting.
 

　　Ac 302.03 Educational Qualifications for CPA Examination

　　Pursuant to RSA 309-B:5, III (c) on or after July 1, 2014 applicants for the CPA examination required pursuant to RSA 310-B:5 and Ac 303 shall have 120 semester hours of college education including a baccalaureate degree conferred by a college or university accredited pursuant to Ac 302.02 (b). The degree shall include at least 30 semester hours of accounting courses which shall include coverage in financial accounting， auditing, taxation, and management accounting and be supplemented by 24 semester hours of business courses other than accounting courses which includes, business law, business information systems, finance, professional ethics, business organizations, and economics.

　　RSA 309-B: 5, III (c) On or after July 1, 2014, at least 150 semester hours of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate;provided however, that candidates for a certificate may sit for the examination described in paragraph IV if they have at least 120 semester hours of college education including a baccalaureate degree conferred by a college or university acceptable to the board the total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate. The applicant’s degree (for obtaining a certificate) shall include 30 semester hours of accounting courses. The accounting credits shall include coverage in financial accounting auditing, taxation, and management accounting. In addition, the degree shall include, or be supplemented by, 24 semester hours of business courses other than accounting courses. These business courses may include but not be limited to coverage in the areas of business law, business information systems, finance, professional ethics, business organizations and economics.

　　What this means is that you may sit for the exam with the bachelors degree, the 120 credits, the 12 credits in accounting and 12 credits in business. However, before certification can be awarded, you must obtain150 hours of educational credits with 30 hours in accounting and 24 hours in business.