Applicants must be a U.S. citizen, a New Hampshire resident and either entering their senior or a graduate student in an accredited four-year college or university studying accounting or business. Students may also be seeking their additional thirty hours of education to become eligible for their CPA license in New Hampshire. Applicants must be recommended by a teacher or person responsible for their accounting/business program where they are enrolled. Students must have ninety credits or senior standing and must have taken at least three courses of upper level accounting courses.