I.
(a)There is hereby created the New Hampshire board of accountancy, which shall have responsibility for the administration and enforcement of this chapter. The board shall consist of 7 members, all of whom shall be residents of this state appointed by the governor with the approval of council. Five members shall be holders of certificates under RSA 309-B:5 or corresponding provisions of prior law, and 2 members shall be public members, who are not, and never were, members of the accounting profession, or the spouses of such persons, but who have, or have had, professional or practical experience in the use of accounting services and financial statements so as to be qualified to make judgments about the qualifications and conduct of persons and firms subject to regulation under this chap
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I. (a) There is hereby created the New Hampshire board of accountancy, which shall have responsibility for the administration and enforcement of this chapter. The board shall consist of 7 members, all of whom shall be residents of this state appointed by the governor with the approval of council. Five members shall be holders of certificates under RSA 309-B:5 or corresponding provisions of prior law, and 2 members shall be public members, who are not, and never were, members of the accounting profession, or the spouses of such persons, but who have, or have had, professional or practical experience in the use of accounting services and financial statements so as to be qualified to make judgments about the qualifications and conduct of persons and firms subject to regulation under this chapter.
(b) Members of the board shall serve staggered 5-year terms. Members serving terms of less than 5 years under prior law shall serve out such shorter terms. A vacancy occurring during a term shall be filled by appointment of the governor and approval of council for the unexpired portion of such term. Upon the expiration of a member's term, such member shall continue to serve until a successor shall have been appointed and taken office.
(c) No person who has served 2 successive complete terms shall be eligible for reappointment, but appointment to fill an unexpired term shall not be considered a complete term for this purpose. All terms of service under prior law shall be considered in determining the completion of 2 consecutive terms.
(d) Any member of the board whose certificate under RSA 309-B:5 or registration under RSA 309-B:9 of this chapter is revoked or suspended shall automatically cease to be a member of the board. A board member may be removed for cause by the governor and council under RSA 4:1.
II. (a) The board shall elect annually from among its members a chairperson, a secretary-treasurer, and such other officers as the board may deem appropriate.
(b) The board shall meet at such times and places as may be fixed by the board. Meetings of the board shall be open to the public, except insofar as they are concerned with investigations and except as may be necessary to protect information that is required to be kept confidential by board rules or by the laws of this state. A majority of the board members then in office shall constitute a quorum at any meeting duly called.
(c) The board shall have a seal which shall be judicially noticed.
(d) The board shall retain or arrange for the retention of all applications, all documents under oath that are filed with the board, and records of its proceedings. The board shall maintain a registry of the names and addresses of all licensees under this chapter. In any proceeding in court, civil or criminal, arising out of or founded upon any provision of this chapter, copies of any of the records certified as true copies under the seal of the board shall be admissible in evidence as tending to prove the contents of said records.
III. The office of professional licensure and certification shall establish fees for examination of applicants, for licenses, for certificates of authorization, for reissuance of licenses, for renewal and reinstatement of licenses and certificates to practice under this chapter, for late renewals, for verification of licensure or examination, and for transcribing and transferring records and other services. All moneys collected by the office of professional licensure and certification from fees authorized under this chapter shall be received and accounted for by the office of professional licensure and certification, shall be deposited in the office of professional licensure and certification fund established in RSA 310:5. Administration expenses shall be limited to the funds collected and may include, but shall not be limited to, the costs of conducting investigations and of taking testimony and procuring the attendance of witnesses before the board or its committees; all legal proceedings taken under this chapter for the enforcement of this chapter; and educational programs for the benefit of the public or licensees and their employees.
IV. [Repealed.]
V. [Repealed.]
VI. The board shall adopt rules, pursuant to RSA 541-A, governing its administration, the enforcement of this chapter and the conduct of licensees. Such rules shall include, but not be limited to:
(a) Rules governing the board's meetings and conduct of its business.
(b) [Repealed.]
(c) Rules specifying the educational and experience qualifications required for all licensees, and the continuing professional education required for renewal of certificates or registrations.
(d) Rules of professional conduct directed to controlling the quality and integrity of the practice of public accountancy by licensees, including, but not limited to, matters relating to independence, integrity, objectivity, competence, technical standards, responsibilities to the public, and responsibilities to clients.
(e) [Repealed.]
(f) Rules governing the manner and circumstances of use of the titles "certified public accountant", "CPA," "public accountant" and "PA."
(g) Rules regarding peer review as required under this chapter. Such rules shall include conduct and cost parameters to ensure that charges for the off-site peer review process are not excessive.
(h) The establishment of administrative fines for violations of this chapter.
(i) Rules on how an applicant for certificate demonstrates good character.
(j) Rules for records retention, outsourcing disclosures, and the severance of connections.
VII. In accordance with RSA 541-A, the board shall publish notice of such proposed action and shall, in addition, notify all licensees.
VIII. [Repealed.]
1999, 236:1. 2003, 285:1. 2011, 224:105. 2012, 237:9. 2013, 26:1, 2, eff. July 15, 2013; 144:110, eff. July 1, 2013. 2015, 276:50, eff. July 1, 2015. 2021, 197:159, eff. July 1, 2021. 2023, 112:6, eff. July 1, 2023; 212:38, I, eff. Oct. 3, 2023; 235:13, eff. July 15, 2023; 235:28, IV, eff. July 15, 2023. 2024, 327:157, 168, I, eff. July 1, 2024.