New Hampshire CPA CPE Requirements 2026: 80 Hours Per License

New Hampshire CPAs must complete 80 hours of CPE in each two-year license period, including at least four hours of professional ethics. Unlike most states there is no single renewal date: each certificate expires two years from the day it was issued. The Office of Professional Licensure and Certification (OPLC) administers the rules in Ac 400, which took effect on September 15, 2025. This guide explains the carryover, the new-licensee rules and the points where the OPLC page and the rule text read differently. For a comparison across states see our CPA CPE requirements guide.

New Hampshire CPE requirements at a glance

A two-year license tied to your issue date

Since February 22, 2023, New Hampshire CPA licenses are two-year licenses, and Ac 401.03 says each certificate expires two years from the day the license was issued. The statute, RSA 310:8, requires the renewal application, fee and documents on or before the expiration date and requires the office to give notice at least two months before. There is no single calendar deadline, so your deadline is your own expiry date. Three-year licenses issued before the change carried a 120-hour requirement and now apply only to those older licenses.

The 80 hours

The affirmative statement of 80 hours is on the OPLC continuing education page, and Ac 403.01 refers to it, for example in the carryover sentence about hours above the required 80. We did not find the number as a standalone sentence in Ac 403.01. Our complete guide to CPE for CPAs compares how states state this requirement.

Ethics and the 20-hour annual floor

Ac 403.01 requires at least four hours in professional ethics in each two-year certification or registration period, and again as a condition of renewal on returning from inactive status. The rule ties the minimum of 20 hours per year to new licensees, to people who have reactivated an inactive license, and to licensees certified by reciprocity, while the OPLC page states 20 per year as a general minimum. A missed annual minimum needs a petition, and the office must deny renewal if the hours are not met unless the failure was beyond your control. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Caps on activities

Nano-learning, meaning ten-minute electronic tutorials that meet NASBA requirements, is capped at three hours a year. Authored material is capped at 50 percent of the hours required for renewal, and presenting is capped at 50 percent as well, with preparation credited at up to twice the presentation time. A repeat presentation counts only if it is substantively changed. Credit is computed with a minimum of 50 minutes per hour, and university credit counts 15 hours per semester hour. We found no cap on self-study, which needs a sponsor certificate showing a passed test.

Carryover

Up to 40 hours above the 80 can carry over to the next biennial period only. New licensees get no carryover. Our overview of how CPE credits are counted compares carryover across states.

Reinstatement and inactive status

A license that lapsed for no more than one year can be reinstated under Plc 312 with the reinstatement fee, and a longer lapse needs everything required for initial licensure. Inactive status lasts two years and requires the "Inactive" title, and returning to active status needs 80 hours completed in the two years before the application. A person returning to active practice within six years of lapse needs an initial application plus proof of 80 hours including four in ethics.

Sponsors, records and audits

All programs must meet current NASBA requirements, programs that do not need documentation such as a syllabus, presenters and hours, and the OPLC does not pre-approve courses. Our explainer on what NASBA does describes the standards. Keep records for at least four years from the renewal date in which the CPE was claimed. The OPLC audits a share of licensees, which its page puts at 10 percent, and the licensee bears the burden of proving that a program qualifies.

Waivers and exemptions

Hardship waivers cover health, military service of more than 120 consecutive days on temporary active duty in a year, and good cause beyond the licensee control. A petition is due within six months in a non-renewal year and 60 days in a renewal year. The statute lets the Board exempt licensees who do not offer public accounting related services, and they must mark their titles inactive.

Planning your hours

Put your expiry date in your calendar and count back two years, then schedule about 40 hours in each year so the 20-hour floor and the ethics hours are covered. For a comparison across states see our CPA CPE requirements guide.

What we could not confirm

The paragraph letters in Ac 403.01 differed between our two reads of the page, so check the letters before you cite them. We could not find a formula for prorating the first period of a licensee issued after February 22, 2023, and we could not find the CE hours required to reinstate an ordinary lapsed license. The rule text for Plc 308, which covers audits and renewals, could not be read. The Ac 400 text was read to about 100,000 of 100,408 characters, and the filing history showed no changes after September 15, 2025, but it has no retrieval date, so later changes are not ruled out. The OPLC page lists no exemptions even though the rule and statute provide waivers.

Frequently asked questions

How many CPE hours do New Hampshire CPAs need?

80 hours per two-year license period.

How many ethics hours are required?

At least four hours in each two-year period.

When is my New Hampshire renewal due?

On the date two years after your license issue date; there is no single deadline.

How many hours can I carry over?

Up to 40 hours above the 80, into the next period only.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: New Hampshire administrative rules Ac 401 and Ac 403 (gc.nh.gov), RSA 309-B:7 and 310:8, and OPLC accountancy continuing education pages (oplc.nh.gov), checked October 2026.