New Hampshire CPA License Reinstatement: What a Lapsed License Costs
If your New Hampshire CPA license has already lapsed
What it actually takes to get a lapsed New Hampshire CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
$201 per N.H. Code Admin. R. Plc 1002.01, Table 1002.1 -- the SAME figure as a normal on-time renewal fee; the rule does not impose a separate, higher fee for reinstating a license lapsed 1 year or less. If lapsed more than 1 year, the licensee must reapply as a brand-new initial applicant (same $201 fee, but the full initial-licensure process).
- No extra or prorated catch-up CPE hours are required to reinstate a license lapsed 1 year or less for non-renewal (Ac 401.08) -- only the standard renewal application package and a work-history resume covering the lapse period. (A different, separate path -- returning to active practice from voluntary inactive status -- does require 80 hours of CPE including 4 ethics hours regardless of duration; that is not the same as reinstating a lapsed license.)
What triggers lapsed status: A certificate expires 2 years from the day it was issued. If not renewed by that date, it becomes 'Lapsed for Non-Renewal.' Reinstatement (Ac 401.08) is available only for licenses lapsed no more than 1 year; beyond that, the holder must reapply as a brand-new initial applicant.
See New Hampshire's CPA license renewal deadline →