Obtaining a New Hampshire CPA Certification: How HB 1259 Could Affect Young Professionals
New Hampshire House Bill 1259, which took effect April 22, 2026, updates the state’s CPA certification requirements to streamline licensure rules and give prospective CPAs more flexibility.
Previously, candidates needed to pass all four sections of the CPA exam with a score of 75 or higher, complete 150 credit hours, and gain one year of qualifying work experience.
Candidates must still pass all four sections of the CPA exam. What has changed is how they can combine education and experience.
Three Pathways to CPA Certification
Prospective CPAs can now pursue one of three education and experience pathways:
- A master’s degree in accounting, plus one year of experience.
- A bachelor’s degree in accounting, plus 30 additional semester hours for a total of 150 credit hours, and one year of experience. This reflects the previous education and experience requirement.
- A bachelor’s degree with an accounting concentration, plus two years of experience.
One year of experience equals 1,500 full-time hours or 2,080 part-time hours. Two years of experience equals 3,000 full-time hours or 4,160 part-time hours. The biggest change is that candidates can now choose additional professional experience in place of additional college credits.
More Opportunities for Young Professionals
The rising cost of tuition can make earning a master’s degree or completing additional post-baccalaureate coursework expensive. For candidates who already hold a qualifying bachelor’s degree, reaching the 150-credit-hour requirement may mean taking on additional tuition costs simply to meet the education threshold.
HB 1259 creates another option. Young professionals can now gain additional work experience rather than returning to school for more credits. For someone eager to start earning a salary, build a career, and gain practical experience, that added flexibility may make the path to CPA certification more attainable.
Greater Value Placed on Professional Experience
The experience requirement may have once felt like the more straightforward part of the certification process. Under the new rules, professional experience can play a larger role.
Candidates who choose the two-year experience pathway can focus more heavily on their work without also managing additional classes.
Classroom instruction and textbooks provide the fundamentals of accounting. Real-world work is where professionals learn how to apply those concepts in practice. Client situations, deadlines, changing circumstances, and day-to-day problem-solving create lessons that cannot always be replicated in a classroom.
HB 1259 gives young professionals the option to build that experience on the job.
More Flexibility on the Road to CPA Certification
The new law does not remove the education or experience requirements for becoming a CPA. Instead, it gives candidates more than one way to satisfy them.
Some prospective CPAs may still choose the traditional 150-credit-hour route. Others may decide that gaining another year of professional experience makes more sense financially and professionally.
For young accounting professionals in New Hampshire, HB 1259 creates more options for how to build the education and experience needed to pursue CPA certification.









