New Jersey CPA CPE Requirements

How to reach the regulator directly.

New Jersey State Board of Accountancy
P.O. Box 45000
Newark, NJ 07101

Tel: (973) 504-6380
Fax: (973) 648-2855

Email: accountancy@dca.lps.state.nj.us

The regulator's own published rules and related resources.

New Jersey State Board of Accountancy

The total continuing education hours required.

120 credits.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

The 120 credits of continuing professional education shall include:

1. Applicants engaged in the practice of public accountancy:
   • Effective September 21, 2015: At least 24 credits in the areas of accounting or auditing, which may include review and compilation, for licensees who are engaged in the practice of public accountancy.
     • Refer to the 'Proposed Rule Changes' section below for more information on the 24-hour A&A requirement.
   • Effective December 15, 2008 through September 21, 2015: At least 24 credits in the areas of auditing, review and compilation for licensees who are engaged in the practice of public accountancy.
   • Prior to December 15, 2008: At least 24 credits in the areas of auditing, review and compilation is required for licensees who are engaged in the practice of public accountancy OR are involved with the attest function in issuing audit, review or compilation reports.
2. Technical Subjects:
   • Effective September 3, 2019: All applicants shall complete at least 60 credits of the required 120 credits in the technical subjects (refer to "General Characteristics of Accredited Education" below).
   • Prior to September 3, 2019: All applicants shall complete at least 72 credits of the required 120 credits in technical subjects.
3. New Jersey Law and Ethics Course:
   • All applicants shall complete four credits in the New Jersey law and ethics course provided by a Board-approved sponsor (refer to "NJ Law and Ethics" below).
4. Remaining Credit Hours:
   • Effective September 3, 2019: The remaining 56 credits of the required 120 credits may include subjects specified (refer to "General Characteristics of Accredited Education" below).
   • Prior to September 3, 2019: The remaining 44 credits of the required 120 credits may include "other qualified subjects."
5. Annual Requirement:
   • Effective May 16, 2011: All applicants shall complete a minimum of 20 hours of continuing professional education in each year of the triennial period.
   • Note: July 28, 2011: CeriFi has confirmed with the NJ Board that the first annual period in which this requirement is effective is January 1, 2012 - December 31, 2012.

NJ Law and Ethics Course:

Effective January 1, 2003: Each applicant for triennial license renewal shall complete, during the preceding triennial period, a four credit course on New Jersey law and ethics approved by the Board.

• The NJ Laws and Ethics course shall be:
• A formal course of learning that includes both a pre-test and a post-test, which contributes directly to the maintenance of professional competence of a licensee;
• A total of four credits in length; and
• Conducted by a qualified instructor or discussion leader [Effective December 15, 2008:] who will provide in-person instruction, which may include telephonic or electronic instruction that is interactive, but shall not include videotaped or audiotaped instruction.

Refer to "Application for Approval of Individual Activities" below for more details on the requirements for the NJ Laws and Ethics Course.

Didactic Instruction:

Effective September 21, 2015: For the triennial period January 1, 2015 - December 31, 2017 and triennials beyond, there is no longer a "didactic instruction" requirement. Licensees may take up to 116 credits of correspondence programs or individual study programs (refer to "Credit for Self-Study Education" below). The only course which NJ licensees must take in a "live" format is the NJ Law and Ethics course.

Effective December 15, 2008 through September 20, 2015: For the triennial period commencing January 1, 2009 and thereafter, a licensee shall obtain a minimum of 60 credits of continuing professional education through didactic instruction.

1. "Didactic instruction" means in-person instruction and may include interactive telephonic or electronic instruction, but shall not include videotaped or audiotaped instruction.
2. Note From CeriFi: Guidelines from the NJ Board: Didactic instruction may include: (1) live course; (2) live webcast; (3) live teleconference; (4) teaching presentation (not preparation). Non-didactic instruction includes: (1) audiotape; (2) video-taped instruction; (3) writing and publishing; (4) teaching preparation; (5) correspondence programs and individual study programs (self-study).

NJ Registered Municipal Accountants:

A certified public accountant or public accountant holding an active license shall qualify as a registered municipal accountant by passing a registered municipal accountant's examination. Only a registered municipal accountant licensed in this State shall undertake the work of auditing the financial statements of any municipality or county. The board shall make all rules governing examinations and the issuance of licenses to registered municipal accountants.

For triennial periods ending December 31, 2011 and earlier: NJ 2018 Statute 45:2B-71 states that: 'Persons who have passed the NJ Registered Municipal Auditing Examination must have at least one-third of the required credits in the areas of accounting or auditing.'

• Note from CeriFi: The NJ Board has confirmed that the 'one-third accounting & auditing' sub-requirement noted above was removed during the 2012 – 2014 triennial period, and it was not applied during the audit of that period.

How the reporting cycle is structured.

Triennial.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

RETENTION OF CONTINUING PROFESSIONAL EDUCATION RECORDS:

• January 2017: ALERT Taken from the NJ Board of Accountancy Website: As you are aware, N.J.A.C. 13-29-6.8 requires all licensees to retain their Continuing Professional Education Records for five years from the date the course was taken. Shortly, a list of randomly-selected licensees will be notified that they have been selected to be audited for those credits. For those licensees whose credits were taken in 2012, the 5 year retention time frame is approaching and the BOA is requesting that proof of all credits taken by all licensees are retained for an additional one year time period, until December 31, 2017. If you are a CPE provider please advise your attendees of this request. The Board thanks you for your anticipated cooperation in this matter. If you have any questions, please do not hesitate to contact the Board’s office.

A licensee shall be primarily responsible for documenting satisfaction of continuing professional education requirements. Evidence to support fulfillment of continuing professional education requirements shall be maintained for a period of five years after the completion of educational courses. Such evidence shall be subject to periodic audit by the Board. Satisfactory documentation of the necessary information, including the retention of attendance records and written outlines, shall be accomplished as follows:

For courses taken for scholastic credit in accredited universities or colleges, a certified transcript or notarized statement of appropriate school authority shall constitute evidence of satisfactory completion of the course. For noncredit courses taken, a statement of the hours of attendance signed by the instructor, shall be obtained by the licensee.

Effective December 15, 2008: For courses offered by national or state professional organizations, Federal and state government agencies, and sponsors registered with the National Association of State Boards of Accountancy (NASBA), and for correspondence and individual self study courses, written evidence of completion shall be submitted by the licensee. Acceptable evidence of the completion of such courses shall be a certificate of completion or other comparable documentation acquired by the licensee from the program sponsor. The certificate or other documentation shall include the following information:

1. Dates attended;
2. Credit hours earned;
3. Course title and description of content, including method of course delivery and subject area:
4. Course sponsor name;
5. Instructor name; and
6. Course location.

Effective December 15, 2008: Board-approved program sponsors shall be responsible for issuing certificates of satisfactory completion or other comparable documentation to program participants. Such certificates or documentation shall be printed with the following information:

1. Dates attended;
2. Credit hours earned;
3. Course title and description of content, including method of course delivery and subject area;
4. Course sponsor name;
5. Instructor name; and
6. Course location.

The renewal or reporting deadline.

December 31.

A licensee shall obtain the required amount of continuing professional education set forth by the last day of the triennial renewal period.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to meet triennial continuing professional education requirements may subject a licensee to disciplinary action by the Board.

Reduced or prorated requirements for a first renewal.

Effective December 15, 2008: A licensee shall not be required to satisfy the requirements above for the initial renewal of his or her license but shall be required to satisfy the requirements above as a condition for triennial license renewal for all subsequent triennial renewal periods. Notwithstanding such exemption from the continuing professional education requirements for the initial renewal of his or her license, 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. Within 30 days of completing the New Jersey law and ethics course, a new licensee shall send a copy of the course completion certificate to the Board.

• With few exceptions, those licensees who are issued a license in the 3-month period preceding a new triennial period (October, November, and December) are exempt from CPE for the remainder of the current triennial and the immediately following triennial (except for the 4-hour board approved NJ L&E course).
• NOTE: December 9, 2009: CeriFi has confirmed with the NJ Board that the 4-hour orientation course (NJ L&E course) noted above must be completed within 6 months of initial licensure (refer to NJ State Board of Accountancy Laws 45:2B-68c).

Effective September 9, 2014: New licensees must take a 4-hour, board approved Ethics course in the 6 months preceding or the 6 months following their license date.

Effective September 3, 2019: Continuing professional education shall not be granted for attending college or university courses that were used to satisfy the individual's initial professional licensure requirements or CPA examination preparation/review courses.

Rules for professionals licensed elsewhere.

RECIPROCITY:

An individual who holds a valid and unrevoked license issued by any state or other political subdivision of the United States and who receives a license to practice in New Jersey under the appropriate provisions shall be required to comply with the continuing professional education requirements applicable to all other licensees.

Who may be excused from all or part of this requirement.

A licensee shall obtain the required amount of continuing professional education set forth above by the last day of the triennial renewal period. A licensee who fails to obtain the required amount of continuing professional education by the last day of the triennial renewal period shall be deemed to have failed to comply with the requirements of this subchapter.

The Board may, in its discretion, waive requirements for continuing professional education on an individual basis for reasons of hardship, such as health, military service, or other due cause, upon written request by the licensee at least 60 days prior to the last day of the triennial renewal period then in effect. A waiver of continuing professional education requirements shall be effective only for the triennial period in which such waiver is granted. If the condition(s) that necessitated the waiver persists into the next triennial period, a licensee shall apply to the Board for the renewal of such waiver for the new triennial period.

Inactive Licensees: Inactive licensees shall be exempt from continuing professional education requirements. Inactive licensees are those who do not practice accounting (public or private), or hold themselves out to the public as practicing accountants in any professional capacity, or use the title or designation of certified public accountant, public accountant, accountant or auditor without the word "inactive."

Effective November 21, 2005: A licensee who is inactive, or a licensee who has had his or her license suspended who seeks to return to the practice of accounting shall notify the Board prior thereto and shall meet the continuing professional education requirements by completing 120 credits of continuing professional education requirements prescribed by this subchapter within the three-year period prior to reinstatement.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has proposed but not yet finalized.

March 18, 2019: Accounting & Auditing CPE Requirement: NJSA 45:2B-68 has been amended to remove the CPE requirement that mandates 24 credits in areas of accounting or auditing (A&A) for those in public practice. The current NJ Board regulations, NJAC 13:29-6.2 specifically, still require that 24 A&A credits be earned for those licensees engaged in public accountancy during each triennial period. So, while the statutes have been amended, the regulations have not, and all licensees in public practice must continue to satisfy the 24 A&A CPE credit requirement.

For more information from the NJCPA: (https://njcpa.org/stay-informed/topics/article/2019/03/18/6-things-to-know-about-recent-changes-to-the-accountancy-act)

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective September 3, 2019: The NJ Board of Accountancy has updated its regulations. Changes affecting CPE include:

• Adoption of 'nano-learning' and 'blended learning' program types offered by national or state professional organizations;
• Remove the minimum measurement for CPE credit and adoption 10-minute increments for CPE calculations after certain minimums are met (based on program type) to be based on 2016 NASBA CPE Standards;
• Reduction of the Technical Subjects triennial requirement to 60 credits to be consistent with Uniform Accountancy Act Model Rules (UAA Model Rules);
• Rename the technical subject are of 'Computer Science' to 'Information Techology.'
• Change all references from 'credit hour(s)' to 'credit(s)' to be consistent with industry recognized terminology;
• Clarify that CPE will not be granted for attending college or university courses that satisfy the licensee's initial professional licensure requirements, or for Certified Public Accountancy examination preparation/review courses.
• Clarify that CPE will not be awarded for instructing college or university course that satisfy initial professional licensure requirements or for CPA examination preparation/review courses.

Effective September 21, 2015: The NJ Board revised numerous CPE rules. These rule changes are effective for the current triennial period (January 1, 2015 - December 31, 2017) and all future triennials. Significant changes included:

• At least 24 credits (out of the 120) must be in the areas of accounting or auditing, which may include review and compilation, for licensees who are engaged in the practice of public accountancy. (In other words, accounting has been added to this requirement.) Refer to "Breakdown of Specific Requirements" section above.
• Removal of the "Didactic Instruction" requirement. In the past, the NJ Board required that 60 credits be earned through "didactic instruction." This requirement created a limitation on the amount of correspondence and individual study programs licensees could take. With the removal of the "didactic instruction" requirement, licensees may now take up to 116 credits of non-didactic study in a triennial period. Note that the NJ Laws and Ethics course must still be taken in a "group live" or "group internet based" setting with a live instructor (refer to "Breakdown of Specific Requirements" and "Credit for Self-Study Education" sections above).
• New rule language describing the requirements of "Group Internet based programs" (refer to "General Characteristics of Accredited Education" above).
• New rule language describing the Responsibilities of Program Sponsors (refer to "Standards of Approval of CE Activities" above).
• New rule language describing the Responsibilities of Program Developers (refer to "Standards of Approval of CE Activities" above).

Also, refer to paragraphs above which are preceded by "Effective September 21, 2015" for full set of changes.

Requirements for New Licensees:

Effective September 9, 2014: New licensees must take a 4-hour, board approved Ethics course in the 6 months preceding or the 6 months following their license date.

Breakdown of Specific Requirements:

Effective May 16, 2011: All applicants shall complete a minimum of 20 hours of continuing professional education in each year of the triennial period.

• NOTE: July 28, 2011: CeriFi has confirmed with the NJ Board that the first annual period in which this requirement is effective is January 1, 2012 - December 31, 2012.

Effective December 15, 2008: Didactic instruction: For the triennial period commencing January 1, 2009 and thereafter, a licensee shall obtain a minimum of 60 credits of continuing professional education through didactic instruction.

1. "Didactic instruction" means in-person instruction and may include interactive telephonic or electronic instruction, but shall not include videotaped or audiotaped instruction.

Reporting Method:
Effective December 15, 2008: For courses offered by national or state professional organizations, Federal and state government agencies, and sponsors registered with the National Association of State Boards of Accountancy (NASBA), and for correspondence and individual self study courses, written evidence of completion shall be submitted by the licensee. Acceptable evidence of the completion of such courses shall be a certificate of completion or other comparable documentation acquired by the licensee from the program sponsor. The certificate or other documentation shall include the following information:

1. Dates attended;
2. Credit hours earned;
3. Course title and description of content, including method of course delivery and subject area:
4. Course sponsor name;
5. Instructor name; and
6. Course location.

Effective December 15, 2008: Board-approved program sponsors shall be responsible for issuing certificates of satisfactory completion or other comparable documentation to program participants. Such certificates or documentation shall be printed with the following information:

1. Dates attended;
2. Credit hours earned;
3. Course title and description of content, including method of course delivery and subject area;
4. Course sponsor name;
5. Instructor name; and
6. Course location.

Effective December 15, 2008: For the triennial period commencing January 1, 2009 and thereafter, applicants shall only be granted continuing professional education credit for correspondence or individual study programs offered by sponsors who have been registered with the National Association of State Boards of Accountancy (NASBA). Credit shall be granted at the rate of one credit for every 50 minutes of correspondence and individual self study program participation.

Effective December 15, 2008: For the triennial renewal period commencing January 1, 2009 and thereafter, a maximum of 60 credits of continuing professional education may be obtained in correspondence and other individual study programs in each triennial renewal period.

Requirements for New Licensees:
Effective December 15, 2008: A licensee shall not be required to satisfy the requirements above for the initial renewal of his or her license but shall be required to satisfy the requirements above as a condition for triennial license renewal for all subsequent triennial renewal periods. Notwithstanding such exemption from the continuing professional education requirements for the initial renewal of his or her license, 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. Within 30 days of completing the New Jersey law and ethics course, a new licensee shall send a copy of the course completion certificate to the Board.

General Characteristics of Accredited Education:
Effective December 15, 2008: One-half credit hour of continuing professional education may be earned for 25 minutes of instruction or participation after the first credit hour has been earned. For example, a course or program lasting 75 minutes shall be equal to one and one-half continuing professional education credits.

Effective December 15, 2008: PCAOB was added to the recognized authorities.

Credit for Teaching and Repeat Credit:
Effective December 15, 2008: An instructor or discussion leader who is employed as an instructor or discussion leader on a full-time basis shall not be eligible to obtain continuing professional education credit for such activities.

Credit for University / College Credit:
Effective December 15, 2008: Accredited university or college courses in qualifying technical subjects shall be granted continuing professional education credit in accordance with the following:

• Applicants shall receive: 15 credits of continuing professional education credit for each semester or trimester credit hour earned; 10 credits of continuing professional education credit for each credit hour earned in a quarter.

Approval of CE Providers:
Effective December 15, 2008: Accredited universities and colleges, national and state professional organizations, and Federal and state government agencies that sponsor continuing professional education courses or programs, and continuing professional education sponsors registered with the National Association of State Boards of Accountancy (NASBA) shall be exempt from the requirement of submitting an application to the Board and obtaining a continuing professional education sponsor number.

Application for Approval of Individual Activities:
A continuing professional education sponsor who wishes to offer a course on New Jersey law and ethics, as set forth in N.J.A.C. 13:29-6.3A, must document that the course is conducted by a qualified instructor or discussion leader [Effective December 15, 2008] who will provide in-person instruction, which may include telephonic or electronic instruction that is interactive, but shall not include videotaped or audiotaped instruction.

Certificates of Attendance:
Effective December 15, 2008: Board-approved continuing professional education program sponsors shall be responsible for issuing certificates of satisfactory completion or other comparable documentation to program participants. Such certificates or documentation shall be printed with the following information:

1. Dates attended;
2. Credit hours earned;
3. Course title and description of content, including method of course delivery and subject area;
4. Course sponsor name;
5. Instructor name; and
6. Course location.

Effective December 15, 2008: For courses offered by national or state professional organizations, Federal and state government agencies, and sponsors registered with the National Association of State Boards of Accountancy (NASBA), and for correspondence and individual self study courses, written evidence of completion shall be submitted by the licensee. Acceptable evidence of the completion of such courses shall be a certificate of completion or other comparable documentation acquired by the licensee from the program sponsor. The certificate or other documentation shall include the following information:

1. Dates attended;
2. Credit hours earned;
3. Course title and description of content, including method of course delivery and subject area:
4. Course sponsor name;
5. Instructor name; and
6. Course location.

Exemptions:
Effective November 21, 2005: A licensee who is inactive, or a licensee who has had his or her license suspended who seeks to return to the practice of accounting shall notify the Board prior thereto and shall meet the continuing professional education requirements by completing 120 credits of continuing professional education requirements prescribed by this subchapter within the three-year period prior to reinstatement.

Breakdown of Specific Requirements:
Effective January 1, 2003: Each applicant for triennial license renewal shall complete, during the preceding triennial period, a four credit course on New Jersey law and ethics approved by the Board.

Effective January 1, 2003: [Deleted from Rules December 15, 2008] For the triennial period commencing January 1, 2003 only, a licensee who has completed an approved law and ethics course, in addition to the required 120 hours of continuing professional education in the preceding triennial period, may apply the four credits in the New Jersey law and ethics course toward satisfaction of the requirements of this subsection.