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) Document