(a)
Each applicant for initial certification as a CPA or certification as a CPA
through reciprocity shall provide verification of public accounting experience,
using a separate Public Accounting Experience Verification Form for each
employer, that:
(1) Includes the applicant's
name and relevant dates of employment;
(2) Is completed by a CPA, CA, CPC or other
equivalent foreign designation holder who identifies himself or herself as one
or more of the following:
a.A CPA in the
United States or Hong Kong;
b.A CA
in Canada, Australia, New Zealand or Ireland;
c.A CPC in Mexico; or
d.Any other designation from a foreign
country determined to be substantially equivalent pursuant to
Ac
301.02(c)(1)e.;
(3) Provides the following information
regarding the CPA, CA, or CPC or other equivalent foreign designation verifying
the applicant's experience:
a.The CPA, CA, or
CPC or other equivalent foreign designation holder's full name;
b.The name of the state, province, and
country in which the CPA, CA, CPC, or other equivalent foreign designation
holder is licensed; and
c.License
number if any;
d.The date on which
such license or certification expires;
(4) Provides 2 columns, with one column being
used if the applicant possesses a master's degree pursuant to
RSA
309-B:5, IX(b), and
Ac
302.04(b)(2)b., and the other if the
applicant possesses a baccalaureate degree;
(5) Provides the number of hours of
experience the applicant accumulated in each of the following areas of
practice:
a.Audit, review, financial
statements or any report function;
b.Management advisory services;
c.Financial advisory services;
d.Consulting services;
e.Preparation of tax returns;
f.Furnishing advice on tax returns;
g.Furnishing advice on tax matters;
and
h.Private practice or
industry;
(6) Provides
the total number of hours the applicant accumulated in the practice areas
listed in (5)a. through h. above;
(7) Provides the total number of hours spent
performing other functions including but not limited to:
a.Administrative functions;
b.Non-billable projects;
c.CPE; and
d.Time off;
(8) Indicates whether the applicant worked
full-time or part-time; and
(9) The
CPA, CA, CPC or other equivalent foreign designation holder's signature
indicating that the information contained in the experience verification is
true and correct to the best of the CPA, CA, CPC or other equivalent foreign
designation holder's knowledge and belief, and the date signed.
(b) Each applicant for an initial
certification as a CPA or certification as a CPA through reciprocity shall
provide verification of the CPA, CA, CPC or other equivalent foreign
designation holder's license status from the licensing body that licensed the
applicant and that includes:
(1) The full name
of such CPA, CA, CPC or other equivalent foreign designation holder;
(2) The date on which certification or
licensure began and the current expiration date; and
(3) A statement as to whether the CPA, CA,
CPC or other equivalent foreign designation holder is current and in good
standing.
(c) Each
applicant for initial certification as a CPA or certification as a CPA through
reciprocity shall provide a cover letter for each separate Public Accounting
Experience Verification Form submitted. Each such letter shall be signed by the
same person who signed the Public Accounting Experience Verification Form as
required by (a)(9) above.
(d) Each
cover letter required pursuant to (c) above, shall:
(1) Be on the employer's
letterhead;
(2) Identify the
applicant for whom verification is being provided;
(3) Contain the following statements:
"I have read
RSA
309-B:5, IX and I understand it is my
responsibility as a Certified Public Accountant or a Public Accountant in the
United States and its territories, a Chartered Accountant from Australia,
Chartered Accountant from Canada, Chartered Accountant from Ireland, Chartered
Accountant from New Zealand or Contadores Publicos Certificado from Mexico
(please choose the appropriate title), Certified Public Accountant in Hong Kong
to professionally prepare the above named individual to enable this person to
meet those experience requirements. This experience should make an individual
proficient in the practice of public accounting.
"I hereby attest to the fact that I have read
RSA
309-B:5, IX, understand its requirements and
certify that the above named individual has obtained the full experience or
partial experience (please choose the appropriate one), from this organization
to meet those requirements, and has demonstrated to me personally that they
have been proficient in their performance."
(4) Have the printed name, title, and address
of the CPA, CA, CPC or other equivalent foreign designation holder verifying
that the applicant has accumulated such experience; and
(5) Be signed by the CPA, CA, CPC or other
equivalent foreign designation holder verifying that the applicant has
accumulated such experience.
Notes
N.H. Admin. Code
§
Ac 301.07
#9051, eff 12-27-07; amd by #10054, eff
1-1-12
Amended by
Volume
XXXV Number 01, Filed January 8, 2015, Proposed by #10746,
Effective 1/1/2015,
Expires1/1/2025.
