CPE requirements for CPAs
New Hampshire CPA CPE Requirements
Checked against the NASBA Registry and the New Hampshire Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
New Hampshire CPAs must complete 80 hours every two years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every two years. All 80 hours may be earned through self-study. The reporting period ends licence expiration date, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every two years · general course qualifies
- Self-study
- No limit
- Period ends
- Licence expiration date
- every 2 years
- Carryover
- 40 hrs
How many CPE hours do New Hampshire CPAs need?
New Hampshire CPAs must complete 80 hours every two years, with at least 20 hours in each year.
Reporting period: The two-year period prior to license expiration date.
NASBA Registry wording: 80 hours, with a minimum of 20 per year.
What is the New Hampshire ethics CPE requirement?
New Hampshire requires 4 hours of ethics every two years. A general ethics course qualifies.
NASBA Registry wording: 4 hours.
Does New Hampshire limit self-study CPE?
New Hampshire places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.
When is New Hampshire CPE due?
The reporting period ends licence expiration date, every 2 years.
License renewal: Biennial, based on license expiration date.
There is no grace period.
Can New Hampshire CPAs carry over extra CPE hours?
Up to 40 excess hours may carry over to the next reporting period.
Source wording: 40 hours (not toward annual min or ethics).
Are there other New Hampshire CPE limits?
- 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.
What other New Hampshire CPE policies apply?
- 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.
Does Pacific CPE count toward New Hampshire CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. New Hampshire accepts self-study for all 80 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies New Hampshire's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: New Hampshire CPE requirements · revised 11/14/2025
- New Hampshire Board of Accountancy: CPE requirements · the board's own page
- New Hampshire Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for New Hampshire (revised 11/14/2025) and the New Hampshire Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.