New Hampshire Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in New Hampshire, and how the board checks compliance — sourced from the official board.

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The OPLC shall deny any renewal application of a licensee who does not satisfy the CPE hourly requirements; a licensee who fails the 20-hours-per-year CPE requirement faces make-up and other requirements under the board's rules (Ac 403.02).Verify with board

How compliance is checked

Licensees must retain documentation of completed continuing professional education (Ac 403.02); OPLC conducts continuing-education audits under Plc 308.04(d) (a 10% audit rate is published for another OPLC board under the same rule).

Official source: NH Board of Accountancy final-proposal draft rules (Ac 400/Ac 403), via board meeting agenda

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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