New Hampshire CPA CPE Requirements

How to reach the regulator directly.

New Hampshire Board of Accountancy / NH Joint Board
121 South Fruit Street
Concord, New Hampshire 03301

Tel: (603) 271-2219
Fax: (603) 271-6990

Email: Kimberly.Ware@nh.gov

The regulator's own published rules and related resources.

New Hampshire Board of Accountancy

The total continuing education hours required.

120 credit hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

A minimum of 20 hours must earned each year.

• Hours carried over from the previous triennial reporting period cannot be applied to this 20-hours-per-year requirement.

Ethics:

A licensee shall complete a minimum of 4 hours of CPE in the area of professional ethics in each 3-year certification or registration period or as a condition of renewal upon returning to active practice from inactive status, regardless of the duration of inactive status.

How the reporting cycle is structured.

Triennial (July 1 - June 30, three years later).

Cycling periods are determined by last name:

• The board shall issue each initial licensee whose last name begins with the letters A to F, inclusive, a license that will require renewal at 3-year intervals.
  • Last names of A - F: July 1, 2014 - June 30, 2017, July 1, 2017 - June 30, 2020, etc.
• The board shall issue each initial licensee whose last name begins with the letters G to M, inclusive, a license that will require renewal at 3-year intervals.
  • Last names of G - M: July 1, 2015 - June 30, 2018, July 1, 2018 - June 30, 2021, etc.
• The board shall issue each initial licensee whose last name begins with the letters N to Z, inclusive, a license that will require renewal at 3-year intervals.
  • Last names of N - Z: July 1, 2013 - June 30, 2016, July 1, 2016 - June 30, 2019, etc.

When a reporting cycle begins.

July 1, every 3 years.

How completed credits are reported to the regulator.

Triennial CPE report.

Documentation of completion of continuing education credits shall be retained by applicant for a period of 4 years from the date of renewal.

A licensee shall submit the following on a Continuing Professional Education Reporting form:

1. The total number of hours of CPE claimed for each of the years covered by the expiring license, in the categories:
1. Self-study;
2. Seminar or lecture;
3. Authoring articles, books, or other publications; and
4. Presenting, lecturing, or instructing.
2. The dates on which ethics CPE hours were earned, defined by Board category;
3. The number of hours of CPE carried forward, if any, from the previous licensure period;
4. The total number of hours of CPE claimed; and
5. The total number of hours of CPE required, based upon proration for their licensure period.

The renewal or reporting deadline.

August 30, which is sixty (60) days from the June 30 upon which the license expires.

If the renewal forms and fees are not submitted within 60 days after the expiration date of the license, the licensee shall file an application for "Return to Active Practice" which shall be required to return to active status.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

If a licensee is among the 5% of the licensees randomly-selected for CPE compliance audit, the licensee shall submit the following on or with a Report of Completed Continuing Professional Education, Form NHBOA-9:

1. The name of each organization that sponsored each program;
2. The location of program;
3. Title of program or description of content;
4. The dates of the applicant's attendance at the program;
5. The number of hours claimed, by category, as having been completed by the applicant;
6. Documented proof of the hours claimed, as set forth in Ac 403.02(d) - (g); and
7. The applicant's signature, attesting that the information contained in the application is true and correct to the best of the applicant's knowledge and belief.

If, in any one year within a triennial certification or registration period, a licensee fails to earn 20 hours of CPE as required, the board shall, upon petition, waive the 20 hour/year CPE requirement for that one year out of 3 if the licensee has completed the required number of hours of CPE for the preceding licensure period.

As soon as a licensee realizes that he or she will not meet the 20 hour/year CPE requirement in a non-renewal year, the licensee shall petition the board for permission to satisfy the deficiency within 6 months of the filing of the petition, except that all CPE shall be earned no later than June 30 in a renewal year.

As soon as a licensee realizes that he or she will not meet the 20 hour/year CPE, the 120-hour or prorated triennial CPE requirement, or both in a renewal year, but no later than June 30, the licensee shall petition the board for permission to satisfy the deficiency within 60 days. The petition shall be accompanied by payment of an administrative fine for failing to meet the applicable CPE requirement.

In cases where a licensee fails to meet the 20 hour/year CPE requirement a subsequent time, he or she shall petition the board for permission to satisfy the deficiency in the immediately following year. Waivers for repeat offenders shall be issued on a case by case basis with exceptions given for reasons of individual hardship, including health, military service, or other good cause.

The board shall deny the renewal application of any licensee who has failed to satisfy the 20 hour/year CPE requirement by June 30 each year more than once in a single 3-year certification or registration period unless the applicant petitions the board and receives permission.

The board shall deny the renewal application of a licensee who does not satisfy his or her hourly requirement for renewal of his or her license, unless the applicant petitions the board and demonstrates that the failure was beyond his or her control.

Reduced or prorated requirements for a first renewal.

A licensee seeking renewal of a certificate or registration shall complete at least 120 hours of CPE in the 3 year period preceding renewal. This requirement shall be prorated if the licensee has been certified for less than 3 years or has received permission from the board to enter inactive status. Proration shall be computed based on the date of initial certification or from the receipt of notification of inactive status approval by the board.

• A licensee seeking renewal of a certificate or registration issued less than 3 years but more than 2 years prior to the renewal shall show completion of at least 80 hours of CPE, including 20 hours for each [full year ending] June 30 that falls into the period. No ethics is required.
• A licensee seeking renewal of a certificate or registration issued less than 2 years but more than one year prior to the renewal shall show completion of at least 40 hours of CPE, including 20 hours for each [full year ending] June 30 that falls into the initial period. No ethics is required.
• A licensee seeking renewal of a certificate or registration issued less than one year prior to the renewal period shall only submit the completed license and the applicable fee. However, if such licensee has completed any continuing education programs after the licensee’s New Hampshire certification date, such licensee shall file a renewal form, with applicable fee, reporting such continuing education and may carry forward all such education credit, not to exceed 60 hours, to the subsequent period. Upon the licensee’s first full triennial renewal the licensee shall comply with the full 120-hour requirement.

Rules for professionals licensed elsewhere.

For purposes of determining the applicable hours of continuing education required, a licensee seeking a triennial renewal who was certified in this state by reciprocity shall determine the amount of CPE to submit by using the original date of certification in the state from which the licensee claimed reciprocity.

A licensee certified in New Hampshire by reciprocity and seeking renewal shall complete 20 hours of CPE for each full July 1 to June 30 period, commencing from the date of licensure in New Hampshire.

Who may be excused from all or part of this requirement.

A licensee may petition the board to waive the specific requirements of this section based upon individual hardship due to:

1. Health issues supported by documentation from the licensee’s physician or medical professional that shall be furnished to the board when necessary for a fair and informed determination by the board;
2. Military service for serving on temporary active duty in the armed forces of the United States for a period of time exceeding 120 consecutive days in a year; or
3. A showing of good cause that includes serious accident, illness or other circumstances beyond the control of the licensee which actually prevents the licensee from satisfying the CPE requirements.

Inactive Status: A licensee who has previously held a certificate or registration but who was on inactive status shall have completed 120 hours of CPE in the 3 year period prior to renewal which includes 4 hours in professional ethics.

Reciprocity: A licensee certified in New Hampshire by reciprocity and seeking renewal shall complete 20 hours of CPE for each full July 1 to June 30 period, commencing from the date of licensure in New Hampshire.

Whether unused credits can apply to the next period.

Sixty (60) hours earned in excess of the CPE requirement may be carried forward to the next succeeding triennial period only.

Carryover hours cannot be applied to the 20-hours-per-year requirement.

Carryover hours cannot be applied to the ethics requirement.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective December 27, 2007: The rules for Continuing Professional Education for New Hampshire Accountancy have been rewritten.