New Hampshire § 309-B:9 Public Accountants and Firms of Public Accountants

New Hampshire Statutes

§ 309-B:9 — Public Accountants and Firms of Public Accountants

New Hampshire § 309-B:9

Title XXXOCCUPATIONS AND PROFESSIONS

Ch. 309-BNEW HAMPSHIRE ACCOUNTANCY ACT

This text of New Hampshire § 309-B:9 (Public Accountants and Firms of Public Accountants) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 309-B:9 (2026).

Text

I.Persons who on January 1, 2000 hold registrations as public accountants issued under prior law of this state shall be entitled to have their registrations renewed upon fulfillment of the continuing professional education requirements for renewal of certificates set out in RSA 309-B:7, and on the renewal cycle and payment of fees there prescribed for renewal of certificates. Any registration not so renewed shall expire January 1, 2003.

II.Firms of public accountants holding permits to practice as such issued under prior law of this state shall be entitled to have their permits to practice renewed pursuant to the procedures set out in RSA 309-B:8, subject to the requirements for renewal of permits to practice for firms of certified public accountants.

III.So long as such public accounta

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I. Persons who on January 1, 2000 hold registrations as public accountants issued under prior law of this state shall be entitled to have their registrations renewed upon fulfillment of the continuing professional education requirements for renewal of certificates set out in RSA 309-B:7, and on the renewal cycle and payment of fees there prescribed for renewal of certificates. Any registration not so renewed shall expire January 1, 2003.
II. Firms of public accountants holding permits to practice as such issued under prior law of this state shall be entitled to have their permits to practice renewed pursuant to the procedures set out in RSA 309-B:8, subject to the requirements for renewal of permits to practice for firms of certified public accountants.
III. So long as such public accountants hold valid registrations and permits to practice, they shall be entitled to perform attest services to the same extent as holders of certificates and holders of permits. In addition, they shall be entitled to use the title "public accountant" and "PA," but no other title under this chapter. The holder of a registration issued under this section may perform attest services only in a firm that holds a permit under RSA 309-B:8.