N.H. Code Admin. R. Ac 403.01
Continuing Professional Education Requirements
Effective Sep 15, 2025#1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92; amd by #5586, eff 2-22-93; ss by #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #9200, eff 7-4-08; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35Board of Accountancy
- (a) Up to 40 hours of CPE in excess of the required 80 hours shall only be carried over to the next succeeding biennial period.
- (b) Notwithstanding any other provision of Ac 403, a licensee, who is a new licensee or has activated an inactive license shall complete a minimum of 20 hours of CPE each year prior to renewal. For purposes of this paragraph, carryover hours shall not be applicable to new licensees.
- (c) Notwithstanding any other provision of Ac 403, a licensee shall complete a minimum of 4 hours of CPE in the area of professional ethics in each 2-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.
- (d) A licensee who has previously held a certificate or registration but who was on inactive status shall show compliance with Ac 403.01(a) and (c).
- (e) A licensee certified in New Hampshire by reciprocity and seeking renewal shall complete 20 hours of CPE for each year during the biennial license period.
(f) 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 furnish 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.
- (g) If, in any one year within a biennial certification or registration period, a licensee fails to earn 20 hours of CPE as required by (b) above, the licensee shall petition the board to waive the 20 hour per year CPE requirement for that one year.
- (h) As soon as a licensee realizes that they will not meet the 20 hours per 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 within a renewal year.
- (i) As soon as a licensee realizes that they will not meet the 20 hour per year CPE, the 80-hour or prorated biennial CPE requirement, or both in a renewal year, the licensee shall petition the board for permission to satisfy the deficiency within 60 days.
- (j) In cases where a licensee fails to meet the 20 hour per year CPE requirement more than one time, they 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.
- (k) The OPLC shall deny any renewal application of a licensee who does not satisfy the hourly requirement for renewal of their license, unless the applicant petitions the board and demonstrates that the failure was beyond their control.
- (l) Documentation of completion of continuing professional education shall be retained by the licensee for a period of, no less than, 4 years from the date of renewal.
Source. #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92; amd by #5586, eff 2-22-93; ss by #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #9200, eff 7-4-08; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35