Overview of New Hampshire CPA CPE Requirements
CPE, for AICPA members, is the method by which they update their skills and knowledge and maintain their license. However, individual state Boards of Accountancy oversee each location, So, the requirements for obtaining CPE credit vary by location. Because of this, individuals must stay familiar with the state requirements. Otherwise, they might waste their efforts on unacceptable methods of CPE. Consequently, licensees in New Hampshire need to recognize the New Hampshire CPA CPE requirements specifically.
Overall, New Hampshire licensees must renew their license every three years. Furthermore, they must complete 20 hours of CPE per year and 120 hours every recertification period. The table below also details some of the important dates and limitations for New Hampshire CPAs.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|June 30 triennially, based on last name (ex. A-F is 2017, G-M is 2015, N-Z is 2016)||July 1 – June 30, triennially||120 hours||None|
Subject Area Requirements
Licensees can obtain up to 50% of their required CPE credit through formal instruction opportunities. Overall, credit through this method equals presentation time plus preparation. Furthermore, preparation cannot exceed twice the presentation length. And repeat instruction within the same renewal period is only accepted if the material has also been substantially altered. Typically, changes should require preparation greater than 25% of the preparation time claimed for the original preparation of the class.
Active enrollment in university and/or college courses is also a valid CPE method. Overall, licensees can earn 15 CPE hours for every hour of a semester-long course. But non-credit university courses are worth one CPE hour per qualifying hour.
Generally, authorship and publication of instructional material can account for up to 50% of the required CPE credit for license renewal.
CPE can be obtained in half-credit increments after the first hour has been obtained.
Overall, there are no state requirements or limitations for self-study course credit.
Other Policies and Exemptions
Overall, a maximum of 60 credit hours may be carried over from one reporting period to the subsequent reporting period. However, carried hours cannot be used to meet the yearly minimum or ethics requirement.
Individual CPAs in the following categories are exempt from CPE requirements if they provide no services to any parties:
- Unemployed licensees
- Licensees who have temporarily left the workforce of their own volition
- Licensees who have formally opted the change their list status with the AICPA to “inactive”
Any CPA can request a waiver for the continuing professional education requirement for the reasons provided below:
- Health complications
- Active-duty military service
- Extreme natural disasters
- Other similar circumstances warranting exemption
Additional CPE Resources for CPAs
Article written by Braden Norwood
Last updated December 6, 2021