When is the New Hampshire CPA CPE renewal deadline?

New Hampshire CPA license renewal occurs by June 30 on a triennial (every three years) basis, with the specific renewal year determined by your last name: last names A–F renew by June 30 in 2026 (and 2029, 2032, etc.); last names G–M renew by June 30 in 2027 (and 2030, 2033, etc.); last names N–Z renew by June 30 in 2028 (and 2031, 2034, etc.). Important exception: CPAs who were issued or renewed their license after February 22, 2023 transition to a 2-year renewal cycle from their issuance date — not the triennial last-name schedule.

What is the 20-hour annual minimum for New Hampshire CPAs?

Every year within your triennial cycle, you must earn at least 20 CPE hours by June 30. This is a non-deferrable annual floor — you cannot make up a 20-hour annual shortfall by banking extra hours in a different year of the same triennial period. For example, if you complete 0 hours in Year 1 and 140 hours in Years 2–3, your 120-hour triennial total is met but Year 1's annual minimum is in violation. The Board may waive a first failure to meet the 20-hour annual minimum upon petition; a second failure within the same triennial requires petition and demonstration of good cause.

Does New Hampshire require ethics CPE for CPAs?

Yes. New Hampshire CPAs must complete at least 4 hours of ethics CPE during each triennial reporting cycle. New Hampshire's ethics standard is straightforward and flexible: regulatory ethics (AICPA Code of Professional Conduct), Circular 230 ethics, and behavioral ethics subject areas all qualify. No New Hampshire-specific ethics course is required — general professional ethics from any NASBA-registered sponsor counts. The 4 ethics hours count within your overall 120-hour triennial total, not in addition to it.

What changed in February 2023 for new New Hampshire CPAs?

Effective February 22, 2023, New Hampshire changed its renewal cycle for CPAs issued or renewing their license on or after that date from a triennial (3-year) cycle to a 2-year renewal cycle measured from the date of issuance. CPAs who were already licensed before February 22, 2023 continue on the triennial last-name-group schedule (A–F/G–M/N–Z) until their current cycle completes, then transition to the 2-year cycle upon their next renewal. If you received your NH CPA license after February 22, 2023, you should verify your specific renewal dates directly with the NH Office of Professional Licensure and Certification (OPLC) rather than relying on the last-name triennial schedule.

Can New Hampshire CPAs carry over excess CPE hours?

Yes. New Hampshire allows up to 60 hours of CPE earned in excess of the required 120 to be carried forward to the next triennial period. Carried-over hours can count toward the 120-hour total in the new period, but they cannot satisfy the 20-hour annual minimum requirement for any year — the annual minimum must be met with hours earned in that same year. Carryover beyond 60 hours is not recognized, so there is no benefit to completing substantially more than 180 hours in a single cycle.

What is the self-study limit for New Hampshire CPA CPE?

New Hampshire administrative code does not specify a percentage cap on self-study CPE hours. Licensees may complete all 120 required hours via self-study format if the courses are from NASBA National Registry sponsors and meet the Board's quality standards. Approved learning formats include: technical sessions at meetings of national, state, and local accounting organizations and their chapters; courses offered by a university or college (credit and non-credit); and other programs that meet NASBA quality standards. Subjects that do not directly relate to professional competence — such as personal health/fitness, sports, spirituality, or foreign language for non-professional use — are excluded.

How are New Hampshire CPA CPE hours calculated for new licensees?

New Hampshire uses a prorated CPE requirement for licensees with shorter license periods before their first renewal: less than 3 years but more than 2 years since issuance = 80 hours required; less than 2 years but more than 1 year since issuance = 40 hours required; less than 1 year since issuance = no CPE required for initial period. However, CPAs issued or renewed after February 22, 2023 are on a 2-year cycle, not a triennial cycle. For CPAs in this group, the proration rules may differ — contact OPLC at (603) 271-2152 to confirm your specific first-cycle requirement.

Does New Hampshire require Board-approved CPE sponsors?

No. New Hampshire does not pre-approve continuing education programs or maintain a state-specific sponsor approval list, and does not have sponsorship agreements with individual providers. New Hampshire accepts CPE credits from programs offered by sponsors listed on the NASBA National Registry of CPE Sponsors. In practice, this means any major CPE provider with a current NASBA National Registry number — Surgent, Becker, Western CPE, MyCPE, CPA Academy, AICPA, Earmark CPE, and others — is eligible. If you take a course from a provider not on the NASBA National Registry, verify directly with the NH OPLC.

What CPE records do New Hampshire CPAs need to keep?

New Hampshire requires CPE records to be retained for 4 years from the date of license renewal. Required documentation includes: the program name, dates and hours of attendance, date you took the class, subject of the program, number of hours awarded, time spent in class, certificate of completion, and signature of the class provider or an authorized representative. The NH Board conducts audits of licensee CPE documentation — maintaining organized records that match exactly what you reported at renewal protects you in an audit. Keeping records beyond the 4-year minimum (covering at least two triennial cycles) is recommended for multi-state licensees.

What happens if a New Hampshire CPA doesn't complete CPE on time?

New Hampshire CPAs who fail to meet the 20-hour annual minimum or 120-hour triennial total by June 30 face license non-renewal. The Board may deny the renewal application unless the applicant petitions and demonstrates the failure was beyond their control. If you realize you will not meet the annual or triennial requirement, you must petition the Board no later than June 30 — the petition must be accompanied by a $100 administrative fine. Upon approval, you receive up to 60 additional days (a cure period) to satisfy the deficiency. A first annual minimum failure may be waived; a second failure within the same triennial requires a stronger showing of good cause.

New Hampshire CPA CPE Requirements — June 30 Triennial Renewal by Last Name

Q: How many CPE hours do New Hampshire CPAs need?

New Hampshire CPAs must complete 120 hours of continuing professional education (CPE) during each three-year triennial renewal cycle, with a minimum of 20 hours earned by June 30 of each year within the cycle. The 120 hours is a hard triennial total — carryover of up to 60 excess hours into the next cycle is permitted, but carried-over hours cannot satisfy the 20-hour annual minimum. New Hampshire does not impose a self-study cap or an A&A mandate at the state level, and accepts CPE from any NASBA National Registry sponsor without additional state pre-approval.

Q: Is there an A&A requirement for New Hampshire CPAs?

No. New Hampshire does not impose a specific mandatory accounting and auditing (A&A) CPE requirement at the state level. CPAs who perform attest services — audits, reviews, and compilations — must maintain competency in those areas under professional standards (GAAS, SSARS), but New Hampshire's Board does not mandate a minimum number of A&A CPE hours as part of the license renewal requirement. This is a meaningful distinction from states like Ohio (24 hours A&A for attest CPAs) and Indiana (12 hours A&A). New Hampshire CPAs in attest practice should still plan A&A CPE as a matter of professional standard — just not as a Board-mandated count.

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New Hampshire is NOT a December 31 state. NH CPA licenses renew on June 30 every three years, with the specific year determined by the first letter of your last name. Last names A–F: June 30, 2026; G–M: June 30, 2027; N–Z: June 30, 2028. CPAs licensed or renewed after February 22, 2023 are on a 2-year cycle — contact OPLC to confirm your date.

120

CPE hours per triennial period

June 30

Triennial renewal deadline

Minimum hours per year (non-deferrable)

Ethics hours per triennial

Max carryover hours to next period

4 yrs

Record retention period

New Hampshire CPE at a Glance

Requirement	Details
Governing body	NH Board of Accountancy / Office of Professional Licensure & Certification (OPLC)
Renewal frequency	Triennial — every 3 years by June 30 (staggered by last name); 2-year cycle for new licensees post-Feb 22, 2023
CPE period	July 1 – June 30 triennial (3 years preceding renewal)
Total hours	120 hours per triennial period
Annual minimum	20 hours by June 30 each year (non-deferrable)
Ethics	4 hours (any NASBA-approved ethics: AICPA, Circular 230, or behavioral ethics)
A&A requirement	None (no state-mandated A&A hours)
Self-study cap	No explicit percentage cap — accepts all qualifying NASBA-sponsored formats
Carryover	Up to 60 excess hours carry forward to next triennial (cannot satisfy annual minimum)
Approved providers	NASBA National Registry sponsors (no NH-specific pre-approval list)
Prorated for new licensees	<3yr but >2yr = 80 hrs; <2yr but >1yr = 40 hrs; <1yr = no requirement
Record retention	4 years from date of renewal
Deficiency penalty	$100 administrative fine + petition required by June 30 for 60-day cure period
OPLC contact	(603) 271-2152 · [email protected]

Renewal Groups by Last Name

New Hampshire staggers CPA license renewals across three years based on the first letter of your last name. This prevents a single-year compliance crunch for the Board. Each group renews every three years on June 30 of their designated year:

Last names A – F

June 30, 2026

CPE period: July 1, 2023 – June 30, 2026

Last names G – M

June 30, 2027

CPE period: July 1, 2024 – June 30, 2027

Last names N – Z

June 30, 2028

CPE period: July 1, 2025 – June 30, 2028

Married/hyphenated name or name change? Your renewal group is based on the last name on your current NH CPA license. If you legally changed your name and updated your license, your renewal group may have shifted. Contact OPLC at (603) 271-2152 to confirm your current group and next renewal date.

The February 2023 Switch to 2-Year Cycles

This is the most confusing aspect of NH CPA renewal and frequently misunderstood even by practicing CPAs.

Before February 22, 2023, all NH CPAs renewed on the triennial last-name schedule above. Starting February 22, 2023, the NH legislature changed the renewal cycle: any CPA who receives or renews their license on or after February 22, 2023 transitions to a 2-year renewal cycle, measured from the issuance date rather than last name.

    What this means in practice:

    • Licensed before Feb 22, 2023 and not yet renewed: You remain on the triennial last-name schedule until your current cycle completes. After that renewal, your next cycle becomes 2 years.

    • Licensed or renewed on/after Feb 22, 2023: Your renewal date is 2 years from the issuance date printed on your current license. The last-name group schedule does not apply to you.

    • CPE hours for 2-year licensees: The Board has indicated 80 hours for a 2-year cycle (applying the same prorated formula: 80 hrs for licenses renewed less than 3 but more than 2 years prior).

If you are unsure which cycle you are on, look at the expiration date on your NH CPA license card. Alternatively, call OPLC at (603) 271-2152 or email [email protected] to confirm.

The 20-Hour Annual Minimum: What It Means

The annual 20-hour minimum is the rule that catches most NH CPAs off-guard. It is not deferrable: you must earn at least 20 CPE hours in each calendar year of your triennial cycle by June 30 of that year.

Year	Hours Earned (Example)	Annual Min Met?	Compliant?
Year 1 (Jul–Jun)	25 hrs	Yes (25 ≥ 20)	✓
Year 2 (Jul–Jun)	50 hrs	Yes (50 ≥ 20)	✓
Year 3 (Jul–Jun)	50 hrs	Yes (50 ≥ 20)	✓
Total	125 hrs	All years met	✓ Fully compliant

Year	Hours Earned (Problem Example)	Annual Min Met?	Compliant?
Year 1 (Jul–Jun)	5 hrs	No (5 < 20)	✗ Violation
Year 2 (Jul–Jun)	60 hrs	Yes (60 ≥ 20)	✓
Year 3 (Jul–Jun)	60 hrs	Yes (60 ≥ 20)	✓
Total	125 hrs	Year 1 violated	✗ Non-compliant despite total ≥ 120

The Board may waive a first annual minimum failure upon petition. A second failure within the same triennial period requires a stronger demonstration of good cause. Don't assume your 120-hour total cures an annual minimum shortfall — it does not.

Carryover: How the 60-Hour Limit Works

If you earn more than 120 hours in a triennial period, up to 60 excess hours carry forward automatically to the next cycle. These carry-forward hours can count toward the 120-hour total in the new period, but they have two important limitations:

Cannot satisfy the annual 20-hour minimum — you still need 20 new hours earned in Year 1 of the next cycle.
60-hour cap — if you complete 210 hours in one period, only 60 carry forward (not 90). Completing more than 180 hours provides no additional credit.

    Strategic carryover planning: If your renewal year is approaching and you have already exceeded 120 hours, continue completing CPE in June before your renewal. Hours completed before June 30 in your final year count in the current cycle (contributing to potential carryover). Hours completed July 1 onward count in the new cycle.
  

Ethics Requirement

New Hampshire requires 4 hours of ethics CPE per triennial period. The state's ethics requirement is notably flexible compared to many other states:

No New Hampshire-specific ethics course required
AICPA Code of Professional Conduct courses qualify
Circular 230 (IRS tax practitioner ethics) qualifies
Behavioral ethics courses qualify
Any NASBA National Registry-sponsored ethics program qualifies
Ethics hours count toward your 120-hour total (not additive)
No annual ethics requirement — 4 hours across the full three-year period

Compare this to states with stricter ethics mandates: Florida requires 4 hours of FL-specific Board-approved ethics covering Chapters 455 & 473 (generic NASBA ethics rejected); Indiana requires 4 hours of IN-specific ethics. New Hampshire's "any NASBA ethics" standard is significantly more flexible and allows CPAs to reuse ethics courses they take for other state licenses.

New England Multi-State Comparison

State	Cycle	Deadline	Total Hours	Ethics	Annual Min	Key Feature
NH	Triennial	June 30 (by last name group)	120	4 hrs (any NASBA)	20 hrs/yr	60-hr carryover; 2-yr cycle for new licensees post-Feb 2023
VT	Biennial	June 30	80	4 hrs	None stated	Simpler biennial structure
ME	Triennial	June 30	120	4 hrs	None stated	No annual minimum; simpler than NH
MA	Biennial	June 30	80	4 hrs	None stated	Largest CPA population in New England
CT	Triennial	June 30	120	4 hrs	None stated	No annual minimum floor
RI	Annual	June 30	40/yr	4 hrs (per cycle)	N/A (annual renewal)	Only NE state with annual renewal

The key NH differentiator among New England states is the last-name stagger system and the non-deferrable 20-hour annual floor. Maine and Connecticut both use triennial 120-hour structures but without an annual minimum — NH's annual minimum creates a more demanding compliance track even though the totals are equal.

What Counts as Qualifying CPE in New Hampshire

Approved formats

Technical sessions at meetings of national, state, and local accounting organizations and their chapters
University/college courses (credit and non-credit)
In-firm education programs from NASBA-registered providers
Self-study programs (no explicit cap — but must be from NASBA-registered sponsors)
Live webinars with instructor interaction
On-demand video and computer-based courses from NASBA sponsors

Non-qualifying subjects (explicitly excluded)

Spirituality
Personal health and/or fitness
Sports and recreation
Foreign language study (for non-professional purposes)
Production activities not related to professional competence

Qualifying topics include: accounting, auditing, taxation, finance, information technology, business law, economics, management, ethics, and other subjects that directly contribute to professional CPA competence. New Hampshire does not publish a pre-approved course list — you are responsible for ensuring your chosen courses meet these content standards.

Prorated CPE for Newer Licensees

If you received your NH CPA license less than three years before your first renewal date, your CPE requirement is prorated:

Time Since Licensure	CPE Required at First Renewal
Less than 3 years but more than 2 years	80 hours
Less than 2 years but more than 1 year	40 hours
Less than 1 year	No CPE required for initial renewal

New licensees after Feb 22, 2023: These proration rules were designed for the triennial cycle. If your license was issued on or after February 22, 2023, you are on a 2-year cycle — the proration and total hours for your specific situation may differ. Contact the NH OPLC at (603) 271-2152 or [email protected] to confirm what applies to you.

Frequently Asked Questions

How many CPE hours do New Hampshire CPAs need?

120 hours per triennial period (July 1 – June 30 over three years), with a minimum of 20 hours earned by June 30 of each year within the cycle. Up to 60 excess hours carry forward to the next period.

When is the New Hampshire CPA renewal deadline?

June 30 every three years, staggered by last name: A–F in 2026, G–M in 2027, N–Z in 2028. CPAs licensed or renewed after February 22, 2023 follow a 2-year cycle from their issuance date — contact OPLC to confirm.

Can I defer my 20-hour annual minimum to another year?

No. The 20-hour annual minimum must be earned by June 30 of each year in your cycle. Excess hours in other years do not compensate for a shortfall year. A first failure may be waived upon petition; a second requires stronger justification.

Does New Hampshire require state-specific ethics courses?

No. Any NASBA-approved ethics course qualifies — AICPA ethics, Circular 230, or behavioral ethics all count. You do not need a New Hampshire-specific course.

Is there an A&A requirement for New Hampshire CPAs?

No. New Hampshire does not mandate a minimum number of A&A CPE hours as part of license renewal, even for attest practitioners. CPAs performing audits or reviews should still complete A&A CPE to maintain professional competence under GAAS/SSARS.

Is there a self-study cap?

New Hampshire's administrative code does not specify a percentage cap on self-study. You may complete all 120 hours via self-study from NASBA National Registry sponsors.

Can I carry over extra hours to the next period?

Yes — up to 60 excess hours carry forward. Carryover hours count toward the 120-hour total in the next period but cannot satisfy the 20-hour annual minimum.

What changed in February 2023?

CPAs issued or renewing on or after February 22, 2023 switch from the triennial last-name schedule to a 2-year cycle measured from the date of issuance. Contact OPLC if uncertain which cycle applies to you.

How long do I need to keep CPE records?

4 years from the date of license renewal. Keep certificates of completion, course outlines, provider names, hours awarded, and completion dates. The NH Board audits licensee records.

What happens if I miss the 20-hour annual minimum?

Petition the NH Board of Accountancy before June 30, accompanied by a $100 administrative fine, to request a 60-day cure period. Failure to petition by June 30 may result in license non-renewal.

Does NH accept out-of-state CPE for reciprocal licensees?

NH has interstate mobility provisions. If you hold an active license in another state whose CPE requirements are substantially equivalent to NH's, those hours may satisfy NH requirements. Verify directly with OPLC for your specific situation.

Does New Hampshire pre-approve CPE providers?

No. NH does not maintain a state-specific pre-approved provider list. NH accepts CPE from any sponsor listed on the NASBA National Registry. Verify your provider's NASBA status before enrolling.

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Official New Hampshire Resources

NH Board of Accountancy / OPLC: oplc.nh.gov/find-board/board-accountancy
CPE requirements page: Accountancy Continuing Education — OPLC
Administrative rules (NH Code Ac 403): N.H. Admin. Code § Ac 403.01
OPLC phone: (603) 271-2152
OPLC email: [email protected]
Address: 7 Eagle Square, Concord, NH 03301

Last updated June 30, 2026. CPE requirements can change — always verify with the NH Board of Accountancy / OPLC before making compliance decisions. This page is an informational resource, not legal or professional advice.