New Jersey CPA license requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including:
24 semester hours in accounting
24 semester hours in business courses other than accounting

Minimum experience requirement
One year of intensive and diversified experience in the practice of public accounting or its equivalent under the supervision of a board licensee or an individual who is entitled to practice as a certified public accountant in this state.

Experience shall be obtained in full-time regular employment based on a minimum of 1,750 hours per year.

Part-time experience shall be considered equivalent if acquired within two consecutive years and in no less than the same amount of hours required for full-time experience.

Experience shall be considered intensive and diversified if experience is acquired in the areas of auditing or accounting.

Ethics exam
Within 6 months of initial licensure in New Jersey, a licensee shall complete an orientation course, which at a minimum, shall include a four-credit course in New Jersey law and ethics approved by the board.

Renewals
3-year period

CPE
120 hours of CPE per triennial reporting period.

A minimum of 20 hours of CPE completed each year.

At least 24 credits in areas of accounting and auditing (for those who work in public accountancy).

At least 60 credits in technical subjects:

  • accounting
  • auditing, including but not limited to review, compilation and attest standards
  • business law
  • information technology
  • economics
  • finance
  • management advisory services
  • mathematics, statistics, etc.
  • SEC practice
  • taxation
  • professional ethics

Any of the subjects above may be in specialized areas, such as governmental, nonprofit organizations, film industry, real estate and farming.

Four credits in New Jersey law and ethics.

Sources:

Fees, degree, ethics, education, experience, CPE