New Hampshire CPA Ethics Exam Requirements
In New Hampshire, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The New Hampshire Board of Accountancy does not mandate a standalone ethics test as part of its certification process.
However, licensed CPAs in New Hampshire must complete 4 hours of ethics-related Continuing Professional Education (CPE) as part of the state’s 120-hour CPE requirement every three years. These ethics hours are intended to ensure that CPAs stay informed about current professional conduct standards, state-specific regulations, and ethical decision-making frameworks.
This approach reflects New Hampshire’s emphasis on ongoing ethical competency, promoting a sustained understanding of professional responsibilities throughout a CPA’s career.
For more details, click here to visit the New Hampshire Board of Accountancy website or email accountancy@oplc.nh.gov. Applicants may also call the Board at (603) 271-2152.