New Hampshire

Date of Last Revision:    11/14/2025

License Renewal Date

Biennial based on license expiration date

CPE Reporting Period
The two-year period prior to license expiration date

General Requirement
80 hours, with a minimum of 20 per year

Ethics Requirement
4 hours

Other Subject Area Requirements
None

Credit Limitations

  • Instruction: Instructor credits are limited to 50% of total hours.
  • Published materials: Authorship credits are limited to 50% of total hours.
  • Nano Learning: Nano learning credits are limited to 3 hours per year.

Credit Calculation

  • Instruction: Credit is equal to presentation plus preparation.  Preparation is limited to two times presentation.  Repeat instruction within a renewal period is only accepted if material is substantially changed and required preparation time that was more than 25% of the preparation time claimed for the original preparation of the course.
  • Partial credit: Credits are accepted in any amount.
  • University/college credit: One semester hour equals 15 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: A maximum of 40 credit hours may be carried from one reporting period to the subsequent reporting period.  Carried hours cannot be used to meet the yearly minimum or ethics requirements.
  • New Hampshire accepts CPE credits for programs offered by National Registry sponsors.

 

View New Hampshire Board of Accountancy Contact Information

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