New Hampshire Board of Accountancy · N.H. Admin. Code Ac 403
New Hampshire CPAs are on one of two tracks depending on when their license was issued or renewed. Licenses issued or renewed on or after February 22, 2023 run on a two-year cycle from the date of issuance and require 80 hours. Licenses issued or renewed before that date run on a three-year cycle and require 120 hours. Both tracks require at least 20 hours in each year and a minimum of 4 hours of professional ethics per certification period.
Carryover differs by track as well: up to 40 hours on the two-year cycle and up to 60 hours on the three-year cycle. Carried hours cannot be used to meet either the yearly minimum or the ethics requirement.
Two years from the date of license issuance.
Three-year certification period.
| Two-year track | Licenses issued or renewed on or after February 22, 2023: 80 hours, renewed every two years from the date of issuance |
|---|---|
| Three-year track | Licenses issued or renewed before February 22, 2023: 120 hours per three-year certification period |
| Annual minimum | 20 credit hours in each year of the renewal cycle. Carryover hours cannot be used to satisfy it. |
| Ethics requirement | 4 hours of CPE in the area of professional ethics in each certification or registration period, or as a condition of renewal upon returning to active status |
| Qualifying ethics content | Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify |
| Other subject requirements | None |
| Carryover | Up to 40 hours on the two-year cycle; up to 60 hours on the three-year cycle. Carried hours cannot meet the yearly minimum or the ethics requirement. |
| Self-study | No general prohibition on self-study for CPA renewal; National Registry sponsor programs are accepted |
| University/college | One semester hour equals 15 CPE hours; non-credit courses earn one qualifying hour per classroom hour |
| CE tracking | Free access to CE Broker. Log continuing education before the license expiration date. |
Assuming you are still on the old three-year cycle. New Hampshire moved to two-year renewals for licenses issued or renewed on or after February 22, 2023, running from the date of issuance rather than a fixed June date. A CPA licensed on March 15, 2024 must complete their CPE and renew before March 15, 2026 — check your own issuance date rather than a calendar.
Satisfies the four-hour professional ethics requirement under N.H. Admin. Code Ac 403.01(d), which applies in each certification or registration period regardless of which renewal track you are on. Carried-over hours cannot be used to meet it.
#111907
New Hampshire places no state limitation on self-study course credit
Group Live; Group Internet Based; QAS Self-Study
CPE Solutions, LLC dba Professionals Publishing Group
New Hampshire ties the cycle to your own license expiration date rather than a shared statewide deadline.
Required in each year of the renewal cycle, on both tracks. Carryover hours cannot be used to satisfy it.
Required during the reporting period regardless of track, and likewise not satisfiable with carried hours.
The cycle is tied to your license expiration date, running two years from the date of issuance rather than a fixed calendar date.
Licensees who renewed before that date received a three-year license and complete their three-year renewal cycle.
New Hampshire gives licensees free access to CE Broker for tracking. The state's CE Broker guidance directs licensees to ensure continuing education is logged before the license expiration date.
The February 22, 2023 change split New Hampshire licensees into two groups, and the difference is substantial.
It depends on your track. Licenses issued or renewed on or after February 22, 2023 need 80 hours every two years; those issued or renewed before that date need 120 hours per three-year period.
Both tracks require at least 20 credit hours earned by June 30 in each year of the renewal cycle, and at least 4 hours of professional ethics per certification period.
February 22, 2023. All New Hampshire CPAs who were issued or renewed their license after that date must complete their CPE requirements and renew every two years from the date of issuance.
For example, a CPA licensed on March 15, 2024 must complete their CPE and apply for renewal before March 15, 2026, when the license expires.
Yes. At least 20 credit hours must be earned by June 30 in each year of the renewal cycle.
Carryover hours do not apply to this total, so the annual minimum must be freshly earned each year.
A minimum of 4 hours of CPE in the area of professional ethics in each certification or registration period.
This is set by N.H. Admin. Code Ac 403.01(d), and it also applies as a condition of renewal upon returning to active status. Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify.
Yes, but the limit depends on your track: up to 40 hours for two-year licenses and up to 60 hours for three-year licenses.
Carried hours cannot be used to meet the yearly minimum or the ethics requirement.
No. There are no state requirements or limitations for self-study course credit.
That makes New Hampshire more flexible than neighbouring states on delivery method.
Yes. Licensees can earn 15 CPE hours for every semester-long course credit.
Non-credit university courses are worth one CPE hour per qualifying hour.
New Hampshire gives licensees free access to CE Broker for continuing education tracking.
The state's CE Broker guidance directs licensees to ensure their continuing education is logged before the license expiration date.
New Hampshire accepts CPE credits for programs offered by National Registry sponsors.
The reviewed materials show no general prohibition on self-study for CPA renewal, so self-study formats may count when they otherwise meet New Hampshire requirements.
No. Beyond the four hours of professional ethics there are no subject-area requirements.
The Board accepts courses from NASBA sponsors across the standard fields of study.
A licensee seeking renewal of a certificate or registration issued less than the full period faces a prorated requirement.
Because proration depends on your issuance date and track, confirm the exact figure with the Board rather than assuming the full 80 or 120 hours.
| Agency | New Hampshire Board of Accountancy, Office of Professional Licensure and Certification (OPLC) |
|---|---|
| Address | Office of Professional Licensure and Certification, 7 Eagle Square, Concord, NH 03301. Note: your current site lists 78 Regional Drive, Building Two — the older Board address. |
| Phone | (603) 271-3286 |
| Website | oplc.nh.gov — Board of Accountancy |
| State society | NHSCPA — professional development policies |
This page summarizes New Hampshire CPE rules for general informational purposes and is reviewed against the New Hampshire Board of Accountancy's published guidance, including the two-year renewal cycle applying to licenses issued or renewed on or after February 22, 2023. Rules change. Confirm your specific obligations and your renewal track with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Copyright © 2026 CPE Credit. All Rights Reserved.
