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SB 571 · 2026 · Senate · Executive Departments and Administration Committee

Foreign-trained CPA licensing requirements

AI-generated

relative to the requirements to be issued a certificate as a certified public accountant.

Replaces the 'substantial equivalency' standard with a 'comparable' standard for licensing certified public accountants with foreign credentials, modifies educational requirements, and allows exam applicants to sit up to 120 days before earning their degree.AI-generated

Status

Killed in the House — Inexpedient to Legislate · April 9, 2026
  1. ✓Introduced
  2. ✓Senate
  3. ✕House
  4. Governor
  5. Law

Analysis

This bill: I. Removes the definition of "substantial equivalency" and replaces it with a standard of "comparable" in considering whether the office of professional licensure and certification shall grant a certificate of "certified public accountant" to an applicant with a foreign accountancy designation. II. Modifies the educational requirements to obtain a certificate as a "certified public accountant." III. Allows an applicant to sit for examination as of a date no more than 120 days before the applicant expects to obtain his or her baccalaureate degree, pursuant to rules adopted by the board.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site

“In ascertaining substantial equivalency as used in this statute, the office shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained.”
Section 1
“The accounting credits shall include coverage in financial accounting auditing, taxation, and management accounting.”
Section 2
“The office shall issue a certificate to a holder of a [substantially equivalent] comparable foreign designation, granted in a foreign country, provided that:”
Section 3
“In addition, the degree shall include, or be supplemented by, 24 semester hours of business courses other than accounting courses.”
Section 2

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Sen. Tara ReardonDPrime
  • Sen. Daniel InnisRChair, Majority Policy Conference
  • Sen. David RochefortRChair· Health and Human Services
  • Sen. Howard PearlRChair· Executive Departments and Administration
  • Sen. Rebecca Perkins KwokaDMinority Leader
  • Rep. John JanigianRChair· Ways and Means

Also: Sen. Tim McGoughR, Sen. Donovan FentonD, Rep. Chris MunsD, Rep. Carol McGuireR, Rep. Scott BryerR, Rep. Erik JohnsonD

Public testimony

10 signed in online · 2 wrote testimony

50% support50% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“Bill randomly replaces "equivalency" concept of education with "comparable", but yet defines neither.”
— Daniel Richardson, Nashuaopposes
“I am an educator and a parent of a second-grader and fourth-grader in Bedford, NH. My daughter actually had the pleasure of meeting you during her recent field trip to the State House.…”
— Amy Basbas, Bedfordopposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Jan 29, 2026SenateCommittee report: Ought to Pass5–0
    Overall
    100% yea
  • Jan 29, 2026SenateVoice voteOught to Passadopted
  • Apr 1, 2026HouseCommittee report· consent calendar: Inexpedient to Legislate14–0
    Overall
    100% yea
  • Apr 9, 2026HouseVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 14, 2026Public hearingSenate Executive Departments and Administration4:47:56–4:56:368m 40slocated in the stream transcriptHearing
  • Jan 29, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
  • Mar 25, 2026Public hearingHouse Executive Departments and Administration2:58:30–3:05:286m 58slocated in the stream transcriptPublic Hearing
  • Apr 9, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamInexpedient to Legislate — adopted, voice vote

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Executive Departments and Administration; SJ 1
  2. Jan 14, 2026SenHearing: 01/14/2026, Room 103, SH, 01:20 pm; SC 1
  3. Jan 29, 2026Sen: Ought to Pass, 01/29/2026; Vote 5-0; CC; SC 3
  4. Jan 29, 2026SenOught to Pass: MA, VV; OT3rdg; 01/29/2026; SJ 2
  5. Feb 19, 2026HouseIntroduced 02/19/2026 and referred to Executive Departments and Administration HJ 5 P. 127
  6. Mar 19, 2026House==CANCELLED== Public Hearing: 03/19/2026 01:15 pm GP 231
  7. Mar 25, 2026HousePublic Hearing: 03/25/2026 01:00 pm GP 231
  8. Apr 1, 2026HouseExecutive Session: 04/01/2026 01:00 pm GP 231
  9. Apr 1, 2026HouseCommittee Report: Inexpedient to Legislate 04/01/2026 (Vote 14-0; CC)
  10. Apr 9, 2026HouseInexpedient to Legislate: MA VV 04/09/2026 HJ 10 P. 13

Coverage

No reporting linked yet.

Documents (PDF)

  • Introducedversion

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.