Date of Last Revision:    4/28/2023

License Renewal Date
Beginning February 22, 2023, licenses issued will expire two years from the date of issuance, on the last day of the month in the month the license was issued.

CPE Reporting Period
7/1 - 6/30 triennially

General Requirement
120 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.

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: Half credits are accepted after first hour.
• 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 60 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