New Hampshire CPA CPE Requirements (2026): 80 Hours Every 2 Years
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Requirements Overview
New Hampshire transitioned from a three-year to a two-year renewal cycle in February 2023. CPAs renewing after that date must complete 80 hours per biennial period with 4 hours of ethics and a 20-hour annual minimum. Those with licenses renewed before February 22, 2023 may still be on the older 120-hour triennial cycle.
The state permits up to 40 hours of carry-over to the next reporting period, but these carried hours cannot satisfy the annual minimum or the ethics requirement. Instructor and authorship credits are each limited to 50% of total hours, and nano learning is capped at 3 hours per year.
All CPE must come from NASBA National Registry sponsors. New Hampshire accepts partial credits in any amount, making it flexible for shorter courses and nano learning programs. University courses convert at 15 CPE hours per semester hour.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | 4 hours of ethics required per biennial renewal cycle. |
Renewal Pathways
How You Can Complete Your CE
New Hampshire CPE Rules & Limits
Details specific to New Hampshire that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — 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.
- Biennial renewal based on license expiration date.
- Instructor credits limited to 50% of total hours.
- Authorship credits limited to 50% of total hours.
- Nano learning credits limited to 3 hours per year.
- One semester hour = 15 CPE hours; non-credit classroom courses = 1 hour per class hour.
- Partial credits accepted in any amount.
- Transition: pre-2023 renewals follow 3-year/120-hour cycle; post-2023 renewals follow 2-year/80-hour cycle.
Provider Requirements
New Hampshire accepts CPE credits for programs offered by National Registry (NASBA) sponsors.
Tips for New Hampshire CPAs
- Confirm which cycle you are on — licenses renewed before February 2023 follow the old 120-hour/3-year rule, while newer renewals use 80 hours over 2 years.
- Carry-over hours (up to 40) cannot cover your annual minimum or ethics requirement, so plan those separately each year.
- Nano learning is capped at just 3 hours per year. Use it to supplement, not replace, your main CPE plan.
- New Hampshire accepts partial credits in any amount, so even short courses and webinars can contribute to your total.
Sources
- Cross-checked against the official published rules of the New Hampshire Board of Accountancy
- Each stated figure recorded with its exact source excerpt
- 1 source cited — 1 primary (official board)
CPA Requirements in Nearby States
Other Professions in New Hampshire
All CPA CPE Requirements by State
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