New Hampshire Code of Administrative Rules
Ac - Board of Accountancy
Chapter Ac 200 - RULES OF PRACTICE AND PROCEDURE


Current through Register No. 52, December 26, 2024

REVISION NOTE #1:

Document #9033, effective 11-20-07 and #9051, effective 12-27-07, made extensive changes to the wording, format, structure, and numbering of rules in Chapter Ac 200. Documents #9033 and #9051 superseded all prior filings for the sections in this chapter. The prior filings for former Chapter Ac 200 included the following documents:

#1663, eff 12-17-80

#2475, eff 9-13-83

#3061, eff 7-18-85, EXPIRED 7-18-91

#5365, eff 3-27-92

#6721, INTERIM, eff 3-27-98, EXPIRED 7-25-98

#6902, eff 12-4-98, EXPIRED: 12-4-07

#8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07

The rules in Document #9033, which included Ac 201-Ac 203, Ac 205-Ac 211, Ac 213, Ac 214.01-Ac 214.03 and Ac 215 governing practice and procedure, would not expire except pursuant to RSA 541-A:17, II.

The rules in Document #9051, which included Ac 204, Ac 212, Ac 214.04, and Ac 214.05 and Ac 300 through Ac 500 governing procedural rules (8-year provisions); certification, registration and permit requirements; continued status; and ethics, would have expired in 8 years from the effective date of December 27, 2007 unless they were amended, repealed or superseded before that. Ac 204, Ac 214.04, and Ac 214.05 were subsequently superseded by Document #10701-A, effective 11-1-14, before they would have expired, as indicated in Revision Note #2.

REVISION NOTE #2:

Document #13996, effective 8-9-24, repealed Part Ac 201 through Part Ac 215 in Chapter Ac 200, titled "Practice and Procedure", and renamed the chapter as "Rules of Practice and Procedure". Document #13996 also adopted a new Part Ac 201 titled "Applicability and Waiver of Substantive Rules", containing Ac 201.01 titled "Rules of Practice and Procedure" and Ac 201.02 titled "Waiver of Administrative Rules."

Document #13996 replaces all prior filings affecting the rules in the former Chapter Ac 200. The prior filings since Document #9051, effective 12-27-07, included the following documents. Italics indicate the rules were subject to expiration only pursuant to RSA 541-A:17, II:

#10701-A, eff 11-1-14 (Ac 204, Ac 214.04, and Ac 214.05 only)

#10701-B, eff 11-1-14 (Ac 212 only)

As practice and procedure rules, the rules in Document #13996 will not expire except pursuant to RSA 541-A:17, II.

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