New Hampshire Board of Accountancy

• Corporations
• Partnerships
• Limited Liability Partnerships
• Limited Liability Companies
• Professional Limited Liability Companies

• A simple majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, belongs to CPAs who are licensed in some state
• Such partners, officers, shareholders, members, or managers, whose principal place of business is in New Hampshire, and who perform professional services here, must hold a valid New Hampshire-issued CPA license. 
• For firms of public accountants, at least a simple majority of the ownership of the firm, in terms of financial interests and voting rights, shall belong to holders of registration under RSA 309-B:9.
• Firms may include non-licensee owners, but the firm and its ownership shall comply with rules adopted by the board. All non-licensee owners must be of good moral character and active individual participants in the CPA or PA firm or affiliated entities. 

Firms with owners who are not CPA license holders must designate a CPA license holder as the individual responsible for the proper registration of the firm. 

Public Accountant licenses are no longer issued by the board for new license holders. However, PAs are still able to renew their license.