Accountancy Continuing Professional Education (CPE) for Renewal - To be entered in Online Application

Education & Certification Requirements

Continuing Education (CE) Requirements
Please see the tables below for a summary of continuing education requirements. For a complete set of requirements, please review the applicable statutes and rules, which may be found here.
Licensees in New Hampshire have free access to CE Broker, a leading continuing education system that offers CE Tracking and the ability to search for approved courses. For more information, including how to access your free account, please click here.

License Types: Certified Public Accountant & Public Accountant
CE Hours	2 year license = 80 hours Min of 20 CE must be completed per year Min of 4 CE in Ethics must be completed 3 year licence = 120 hours Min of 20 CE must be completed per year Min of 4 CE in Ethics must be completed
CE Cycle	Corresponds with licensure timeframe. Individuals who renewed their license prior to 2/22/23 received a three-year license. Licensees are required to complete 120 hours of CE for active status. Individuals who were issued an initial license prior to 2/22/23, and had never renewed, received a license less than three years. Continuing education requirements are prorated based on initial term of licensure. Ac 403.01. Individuals who were issued a license or renewed their license after 2/22/23 received a two year license. Licensees are required to complete 80 hours of CE for active status. All licensees: Shall complete a minimum of 4 CE in ethics. Ac 403.01(d). Shall complete a minimum of 20 CE each year. Ac 403.01(c).
Required Subject Areas	★ Professional Ethics ★ General
Are the requirements different for the first renewal?	Yes; for those issued an initial license prior to 2/22/23 who had not yet renewed, continuing education hours are prorated based on term of licensure.
CE Audit Requirements	10% (Plc 308.04(d))
Can CEs roll over?	Yes. Carryover permitted to next cycle only. For two-year licenses, the maximum carryover allowed is 40 hours. For three-year licenses, the maximum carryover allowed is 60 hours.
Is there a restriction on CE delivery methods (e.g., licensee can only take live courses)?	No
Applicable exemption(s):	No
Do courses need to be preapproved by the Board?	No. The CE must be a formal activity or program that contributes to the growth and professional knowledge and professional competence of the licensed individual. The following subjects are allowed: Public accounting; Governmental accounting; Public auditing; Governmental auditing; Administrative practices; Social environment of business; Regulatory ethics; Business law; Business management and organization; Finance; Management advisory services; Marketing; Behavioral ethics; Communications; Personal development; Personnel and human resources; Computer science; Economics; Mathematics; Production; Specialized knowledge and its application; Statistics; and Taxes. Ac 403.02(d).
Ways to earn CEs:	Categories of CEUs (Ac 403.02) Self study 50 minutes=1 CE Seminar/lecture 50 minutes=1 CE Each semester hour of college or university courses=15 CE Authoring articles, books, publications 50 minutes writing= 1 CE Cannot claim more than 50% of total numbered hours through publication. Presenting, lecturing, instructing. 50 minutes= 1 CE Can claim hours spent preparing and presenting, but the total number of hours for preparation shall not exceed twice the number of hours for presenting. Cannot claim more than 50% of total numbered hours through publication.

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