NH CPE Credit Requirements CPA
New Hampshire CPAs must generally complete 80 hours of continuing professional education every two years to renew an active license. The state uses a biennial CPE cycle tied to the license expiration date. Within that total, licensees must complete at least 20 hours each year and at least 4 hours in ethics during the reporting period.
This guide explains New Hampshire CPA CPE requirements for license renewal, including reporting periods, annual minimums, ethics requirements, carryover rules, documentation expectations, and first-renewal considerations.
This page provides general educational information to help certified public accountants understand how New Hampshire determines CPA CPE requirements for license renewal, including biennial reporting periods, annual minimums, ethics requirements, carryover rules, credit limitations, documentation expectations, and first-renewal considerations.
New Hampshire CPA CPE Requirements at a Glance
The chart below summarizes the core CPE requirements every NH CPA should know:
License Renewal Date and CPE Reporting Period
New Hampshire CPA licenses renew every two years based on the individual license expiration date. The CPE reporting period is the 2-year period immediately before that expiration date.
New Hampshire also requires at least 20 hours in each year of the 2-year cycle, so licensees cannot wait until the end of the reporting period to complete all required education.
New Hampshire CPA Continuing Education Requirements for License Renewal
New Hampshire requires qualifying continuing professional education that supports professional knowledge and competence. For most CPAs, the key requirements are the 80-hour total, the 20-hour annual minimum, and the 4-hour ethics requirement.
Total CPE Hours Required
New Hampshire requires 80 hours of CPE during each 2-year reporting period.
Annual Minimum Requirement
New Hampshire requires at least 20 hours of CPE each year. This annual minimum is part of the state’s regular renewal structure.
Ethics Requirement
New Hampshire requires at least 4 hours of CPE in professional ethics during the reporting period. Current rule materials describe this as a 2-year requirement, and New Hampshire ethics courses commonly cover the AICPA Code of Professional Conduct and New Hampshire accountancy rules.
Subject-Matter Allocation
New Hampshire does not impose a separate subject-matter breakdown beyond the ethics requirement. That gives licensees flexibility in how they complete the rest of their CPE, as long as the program qualifies as acceptable continuing professional education.
Self-Study Limitations
New Hampshire accepts CPE from National Registry sponsors. The materials reviewed do not show a general prohibition on self-study for CPA renewal, so self-study formats may count when they otherwise meet New Hampshire requirements.
Carryover
New Hampshire allows carryover of up to 40 excess CPE hours from one reporting period to the next. Carryover hours cannot be used to satisfy the annual 20-hour minimum or the ethics requirement.
Reporting and Documentation
New Hampshire gives licensees free access to CE Broker for CE tracking. The state’s CE Broker FAQ says licensees should ensure their continuing education is logged before the license expiration date and notes that CE Broker may be used to confirm compliance if the licensee is selected for audit at renewal.
In practice, New Hampshire CPAs should keep their course records current, make sure completed hours are entered before renewal, and retain supporting documentation in case of audit.
First Reporting Period / Newly Licensed CPAs
New Hampshire’s rules include partial-cycle requirements for newer licensees. A licensee seeking renewal of a certificate or registration issued less than 2 years but more than 1 year before renewal must complete at least 40 hours of continuing professional education. A licensee seeking renewal of a certificate or registration issued less than 3 years but more than 2 years before renewal must complete at least 80 hours.
Because New Hampshire has undergone renewal-cycle changes in recent years, first-renewal situations may depend on when the license was issued or last renewed.
Nonresident CPAs
The materials reviewed did not identify a separate New Hampshire nonresident CPE exception for renewal. CPAs with multistate or mobility questions should confirm their specific situation directly with the Board or OPLC.
New Hampshire CPA CPE Courses: What to Know
New Hampshire accepts CPE credits for programs offered by National Registry sponsors. The state also allows a range of credit types, including instruction and authorship, subject to the applicable limits.
When choosing courses, the key considerations are whether the education qualifies as acceptable CPE, whether it supports professional competence, and whether it fits within New Hampshire’s annual minimum, ethics requirement, and credit-limit rules.
Audio-Based Self-Study and LumiQ
LumiQ provides CPE credits in an audio-based self-study format designed to support New Hampshire CPAs through accessible, on-demand learning.
While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to align with New Hampshire CPA CPE requirements when completed and documented in accordance with state rules. Licensees remain responsible for making sure any course they complete fits New Hampshire’s reporting requirements, annual minimums, ethics requirement, and documentation expectations.
CPAs remain responsible for:
- Meeting New Hampshire’s 80-hour biennial CPE requirement
- Completing at least 20 hours in each year of the reporting cycle
- Completing at least 4 hours in ethics during the reporting period
- Reporting only completed qualifying hours
- Logging CE before the license expiration date
- Keeping supporting documentation in case of audit
LumiQ does not determine a licensee’s individual New Hampshire CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.
New Hampshire CPA License Renewal
The New Hampshire Office of Professional Licensure and Certification and the New Hampshire Board of Accountancy are the final authorities on New Hampshire CPA license renewal and continuing education compliance. The Board sets the governing rules, and the state’s renewal and audit processes control how CPE is evaluated for compliance.
Licensees should treat New Hampshire statutes, rules, renewal materials, and Board guidance as controlling.
Sources
Primary sources used for this page include:
New Hampshire Office of Professional Licensure and Certification, Accountancy Continuing Education page
New Hampshire Office of Professional Licensure and Certification, Board of Accountancy Laws and Rules page
NASBA Registry, New Hampshire CPE Requirements page
N.H. Admin. Code §§ Ac 403.01 and Ac 403.02 summaries and current rule materiall
New Hampshire CE Broker FAQ
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
LumiQ Inc. Sponsor ID Numbers: NASBA (146039), New York (002996), Texas (010643)
LumiQ’s subject matter classifications are made in accordance with NASBA’s Fields of Study that qualify for Continuing Professional Education.
Each State Board of Accountancy retains final authority on the acceptance of individual episodes, credit hours, and the classification of fields of study for CPE purposes.
