Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
New Hampshire Board of Accountancy licenses CPAs in New Hampshire. Its rules and forms are the authority for everything on this page.
New Hampshire CPAs on a two-year license need 80 hours of CPE per license period, with at least 20 hours each year and 4 hours of ethics.
Sources: oplc.nh.gov/find-board/board-accountancy/accountancy-continuing-education, nasbaregistry.org/cpe-requirements/new-hampshire, gc.nh.gov/rules/state_agencies/ac100-500.html
New Hampshire CPA licenses are issued by the Office of Professional Licensure and Certification for the Board of Accountancy and renew every two years based on the license expiration date.
Sources: nasbaregistry.org/cpe-requirements/new-hampshire, bills.nhliberty.org/bills/2026/HB1259, gc.nh.gov/rules/state_agencies/ac100-500.html
Since April 22, 2026 (HB 1259, Chapter 34), New Hampshire has three education pathways to a CPA certificate: a post-baccalaureate degree with one year of experience, a bachelor's degree plus 30 semester hours with one year, or a bachelor's degree with an accounting concentration and two years.
Sources: bills.nhliberty.org/bills/2026/HB1259, nasba.org/wp-content/uploads/2026/10/NEW-HAMPSHIRE-EXPERIENCE-REQUIREMENTS-updated-10.15.2026.pdf, gc.nh.gov/rules/state_agencies/ac100-500.html, citizenscount.org/bills/hb-1259-2026
New Hampshire CPAs on a two-year license need 80 hours of CPE per license period, with at least 20 hours each year and 4 hours of ethics. At least 4 hours of professional ethics are required in each license period (Ac 403.01(d)). Up to 40 hours carry over to the next two-year period only. Carried hours do not count toward the 20-hour yearly minimum or the ethics requirement. The Board waives specific CPE requirements on petition when a licensee shows documented health issues, active military duty of more than 120 consecutive days in a year, or other good cause (Ac 403.01(k)). Licensees returning from inactive status complete the 4 ethics hours as a condition of renewal.
The CPE cycle matches the license term. Licenses issued or renewed after February 22, 2023 run two years and require 80 hours; licenses renewed before that date ran three years and required 120 hours with up to 60 hours of carryover. CPE is entered in the online renewal application, and the Board audits 10 percent of renewals. Records are kept for 4 years from the date of renewal (Ac 403.01(r)).
New Hampshire CPA licenses are issued by the Office of Professional Licensure and Certification for the Board of Accountancy and renew every two years based on the license expiration date. Biennial for licenses issued or renewed after February 22, 2023; licenses renewed before that date received a three-year term.
Under RSA 309-B:6-a, added by HB 1259 (Chapter 34, Laws of 2026, effective April 22, 2026), a CPA with a valid license from another state, a US territory or the District of Columbia whose principal place of business is outside New Hampshire practices in New Hampshire without notice, documentation or fee, and consents to the Board's jurisdiction. A CPA who moves to New Hampshire applies for certification by reciprocity under Ac 304.
To sit for the exam, Ac 302.03 requires 120 semester hours including a bachelor's degree from an accredited institution, with at least 30 semester hours of accounting (covering financial accounting, auditing, taxation and management accounting) and 24 semester hours of business courses other than accounting. Under RSA 309-B:5, V as amended in 2026, a candidate is eligible to sit up to 120 days before the expected degree date under Board rules. Since April 22, 2026, New Hampshire does not require 150 semester hours. HB 1259 (Chapter 34, Laws of 2026) reenacted RSA 309-B:5, III with three paths: a post-baccalaureate degree, a bachelor's degree plus 30 additional semester hours, or a bachelor's degree, each with an accounting concentration set by Board rule.
RSA 309-B:5, IX requires two years of experience on the bachelor's-degree pathway and one year on the post-baccalaureate or bachelor's-plus-30-hours pathways. Experience is accounting or auditing work under the direction of a licensee. A full-time year is 12 calendar months with at least 1,500 hours of accounting or auditing service; a part-time year is 2,080 hours with at least 1,500 hours of such service. Only experience in the six years before applying (five years with a master's degree) counts.
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
