4 hours of ethics CPE, per 3-yr period, for CPAs licensed in New Hampshire.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 3-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics CPE per reporting period.
Four hours of professional ethics in each three-year certification or registration period, under N.H. Admin. Code Ac 403.01(d). The same requirement applies as a condition of renewal on returning to active status.
No. Regulatory, Circular 230 and behavioural ethics all qualify, and New Hampshire does not require a state-specific course.
Renewal is triennial on 30 June, and licensees are divided into renewal groups by surname — A to F, G to M and N to Z — so your group determines which year you renew.
No. New Hampshire permits generous carryover of excess hours between reporting periods, but carried hours cannot be used to meet either the annual minimum or the ethics requirement.
A licensee renewing a certificate or registration issued less than one year before the renewal period submits only the completed licence and fee. If you completed CPE after your New Hampshire certification date you may report it and carry it forward, up to 60 hours, to the next period. Full compliance begins at your first full triennial renewal.
New Hampshire Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.