New Hampshire: CPE, firm permit and peer review rules for CPAs.

This page lists what the New Hampshire board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

New Hampshire, field by field.

Board of accountancy

New Hampshire Board of Accountancy (RSA 309-B:4, I(a): "There is hereby created the New Hampshire board of accountancy"); licences are issued by the Office of Professional Licensure and Certification (RSA 310:8, I) and fees are set by that office (RSA 309-B:4, III)

CPE hours & reporting period

80 hours per biennial (2-year) certification period, with up to 40 excess hours carried forward. Ac 403.01 refers to "the required 80 hours" (Ac 403.01(a)) and to "the 80-hour or prorated biennial CPE requirement" (Ac 403.01(i)); Ac 403.01(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." Annual minimum: Ac 403.01(b), 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", and carryover hours do not apply to new licensees; Ac 403.01(e), a licensee certified by reciprocity "shall complete 20 hours of CPE for each year during the biennial license period"; Ac 403.01(g)–(j) set petition procedures for a licensee who does not meet "the 20 hour per year CPE requirement". The period runs from issuance: Ac 401.03(a), "Each CPA certificate shall expire 2 years from the day the license was issued." Statute: RSA 309-B:7, III, "each licensee shall participate in a program of learning designed to ensure continuing professional competence", and the board's requirements may include "the setting of hours". Ac 403.01(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." Ac 403.01(l): documentation is retained "for a period of, no less than, 4 years from the date of renewal." Ac 403.01 source note: "ss by #14322, eff 9-15-25, EXPIRES: 9-15-35".

Ethics CPE requirement

4 hours per 2-year period. Ac 403.01(c): 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". No New Hampshire-specific ethics course is stated in Ac 403.01.

CPA firm permit / registration

Yes. RSA 309-B:8, I(a): a firm permit is required for (1) "Any firm with an office in this state performing attest services as defined in RSA 309-B:3, I," (or compilation services); (2) "Any firm with an office in this state that uses the designation "CPAs" or "CPA firm""; and (3) "Any firm that does not have an office in this state but offers or renders attest services" for a client whose home office is in New Hampshire, "unless it meets each of the following requirements:" including (B) "It performs such services through an individual with practice privileges under RSA 309-B:6 and RSA 310:17;" and (C) "It can lawfully do so in the state where said individuals with practice privilege" have their principal place of business. Ac 302.05(a): "A CPA firm permit to practice is required for all CPA firms wishing to do business in NH."; Ac 302.05(b): a firm providing "assurance services" "or compilation services for a client having its home office in NH" demonstrates compliance with the ownership requirements of RSA 309-B:8, III(a) and the supervising-CPA experience requirements of RSA 309-B:8, III(c), and submits the peer review affidavit and most recent acceptance letter where required under Ac 302.07. Renewal: RSA 309-B:8, II "Permits shall be initially issued and renewed for periods in accordance with RSA 310:8."; Ac 401.03(c) "Each firm permit shall expire 2 years from the day the license was issued." and "No firm shall hold itself out as an accounting firm to the public in New Hampshire" "without a valid New Hampshire permit."

Peer review requirement

Yes. RSA 309-B:8, VIII: "as a condition to renewal of permits under this section" the board requires by rule "that applicants undergo, no more frequently than once every 3 years, peer reviews". Ac 405.02(a): "Each firm that provides any of the following services to the public shall participate in a peer review program." (audits, reviews of financial statements, compilations of financial statements and agreed-upon procedures); Ac 405.02(b): no firm participates until it agrees to undertake a report engagement for one of those services. Ac 405.02(d): written notice to the OPLC, with documentation of enrollment, within 30 days of first being engaged for such a service; Ac 405.02(e): the firm undergoes a peer review "Within 18 months of the year-end date of the report on engagement the firm first agrees to undertake"; Ac 405.02(f): a final acceptance letter within 24 months; Ac 405.02(n): "Subsequent peer reviews of a firm shall be due no later than 6 months from the end of the 3-year peer review period unless an extension is granted by the peer review program entity." Ac 405.02(l): the firm participates in the AICPA National Peer Review Committee or the AICPA Peer Review Program. Ac 405.02(h) and (k): if the final acceptance letter has not been issued when the firm registration form is filed, the peer review status is submitted with the form and the letter "within 60 days of the date it is issued." RSA 309-B:7, VIII applies a peer review "no more frequently than once every 3 years" to certificate holders who issue compilation reports for the public other than through a CPA firm.

Licence renewal cycle

Biennial, 2 years from the date of issuance. RSA 309-B:7, II: "Certificates shall be initially issued, and renewed as required by RSA 310:8."; RSA 310:8, II: "Licenses issued by the office shall be valid for 2 years from the date of issuance"; Ac 401.03(a): "Each CPA certificate shall expire 2 years from the day the license was issued." RSA 310:8, III: renewal applications, the renewal fee and supporting documents are submitted "on or before the expiration of the license"; licences not renewed by then expire, "Expired licenses shall lapse one year from expiration.", and "Holders of expired licenses shall not be able to renew, but shall be eligible to reinstate licenses". RSA 310:8, IV: the OPLC sends renewal notice at least 2 months before the expiration date.

Mobility / practice privilege

Yes, without notice or fee. RSA 309-B:6-a, I (2026, 34:5, effective April 22, 2026): "An individual whose principal place of business is outside this state is granted the privilege" if the individual holds "a valid and unrevoked license or permit to practice as a certified public accountant" from another state and meets "the education, examination, and experience requirements of RSA 309-B:5", "without notice to the board, the submission of any other documentation, or the payment of any fee"; RSA 309-B:6-a, II preserves the privilege for individuals who held it under the prior substantial-equivalency provisions; RSA 309-B:6-a, III(a): the licensee and the firm consent to "the personal and subject matter jurisdiction and disciplinary authority of the board." RSA 309-B:6 was repealed (2024, 327:159, effective July 1, 2024). Out-of-state firms: RSA 309-B:8, I(a)(3) (attest services for a New Hampshire home-office client require a firm permit unless the listed conditions are met).