New Hampshire CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-01
CPE Hour Requirement
80 hours every 2 years
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
Source of record
N.H. Code Admin. R. Ac 403.01 (readopted with amendment eff. 7/17/2025, Rulemaking Docket #2024-248)
read the rule →
New Hampshire moved CPA certificates from a 3-year to a 2-year renewal cycle for anyone issued or renewing after 2/22/2023, and CPE dropped in lockstep from 120 hours/3-year period to 80 hours/2-year period, with a 20-hour annual floor and 4 ethics hours per 2-year period. The rule chapter was formally readopted with amendment effective 7/17/2025 (docket 2024-248) to codify the 80/2yr structure. Legacy 3-year licenses issued/renewed before 2/22/2023 are grandfathered under a prorated 120-hour schedule until they transition.
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