New Hampshire operates on a biennial CPE system. CPAs complete 80 hours of continuing professional education every two years, including a minimum of 20 hours each year and 4 hours of ethics during the reporting period.
Biennial requirement
CPAs must complete 80 hours of CPE during the two years immediately preceding license renewal. Renewal dates vary by licensee based on the original license issuance date.
The reporting period includes the two calendar years prior to the expiration date.
Annual minimum
New Hampshire requires at least 20 hours of CPE each year within the two-year reporting cycle.
This means licensees must meet both requirements:
- 80 total CPE hours over the two-year period
- A minimum of 20 hours in each individual year
For example, completing 60 hours in the first year and 20 hours in the second year satisfies the requirement. Completing 10 hours in the first year and 90 hours in the second year does not meet the annual minimum requirement.
Ethics requirement
New Hampshire requires 4 hours of professional ethics during each biennial reporting period. Ethics courses may include regulatory ethics, such as the AICPA Code of Professional Conduct or state board rules, as well as behavioral ethics topics.
The ethics requirement counts toward the total 80-hour requirement and is not an additional requirement.
Credit limitations
Instruction
Teaching may count for up to 40 hours (50%) of the biennial CPE requirement. Credit equals presentation time plus preparation time, with preparation limited to two times the presentation time.
Repeat instruction during the same renewal period qualifies for credit only if the course content has been substantially updated and requires preparation exceeding 25% of the original preparation time.
Published materials
Authorship credit for articles, books, technical papers and similar publications is limited to 40 hours (50%) of the biennial requirement.
Nano learning
Nano learning activities are limited to 3 hours per year, or a maximum of 6 hours during the two-year reporting period.
Credit calculation
Partial credit
New Hampshire accepts partial CPE credit for programs lasting less than one hour. Credit increments follow the structure established by the course provider.
University credit
- 1 semester hour equals 15 CPE hours.
- Noncredit university courses earn 1 CPE hour for each classroom hour.
Carryover
Up to 40 hours of excess CPE may be carried forward to the next biennial reporting period. Carryover hours may not be used to meet the 20-hour annual minimum or the 4-hour ethics requirement.
For example, if a CPA completes 95 hours during a reporting period, 80 hours satisfy the current cycle and 15 hours may carry forward to the next period.
Approved providers
New Hampshire accepts CPE from NASBA National Registry sponsors. Licensees may track completed CPE and search approved programs through the CE Broker system used by the state.
New licensees and reactivations
New licensees must complete a minimum of 20 hours of CPE annually before their first renewal. Carryover hours do not apply to new licensees.
CPAs reactivating an inactive license must complete 80 hours of CPE during the two years immediately preceding the reactivation application.
Deficiency petitions
Licensees who anticipate falling short of the 20-hour annual minimum during a non-renewal year may petition the board for a six-month extension. All required CPE must be completed during the renewal year.
The board may deny renewal if CPE requirements are not satisfied unless the licensee demonstrates that the deficiency occurred due to circumstances beyond their control.
Recordkeeping
CPAs must retain documentation of CPE completion for at least four years after completing each activity. These records may be requested during board audits or compliance reviews.