Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
New Jersey State Board of Accountancy licenses CPAs in New Jersey. Its rules and forms are the authority for everything on this page.
New Jersey licensees need 120 CPE credits in each three-year renewal period ending December 31, at least 20 in every year, with 4 credits in the Board-approved New Jersey law and ethics course. The current period ends December 31, 2026.
Sources: law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-6-2, law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-6-3, law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-6-3A, nasbaregistry.org/cpe-requirements/new-jersey
New Jersey licenses renew every three years, expiring December 31 of the triennial cycle (2023, 2026, 2029), with a 30-day late-renewal window before suspension.
Sources: law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-1-7, law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-1-5, law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-4-1, nasbaregistry.org/cpe-requirements/new-jersey, cpapracticeadvisor.com/2026/01/13/new-jersey-governor-signs-bill-providing-an-additional-pathway-to-cpa-licensure/176216
New Jersey lets candidates sit with a 120-semester-hour bachelor's degree. Since February 11, 2026 there are two licensure pathways: 150 semester hours plus one year of experience, or a bachelor's degree plus two years of experience (A5598/S4493, signed January 12, 2026).
Sources: law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-1A-3, law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-1A-12, cpapracticeadvisor.com/2026/01/13/new-jersey-governor-signs-bill-providing-an-additional-pathway-to-cpa-licensure/176216, njcpa.org/learn/article/2026/01/13/governor-murphy-signs-bill-providing-an-additional-pathway-to-cpa-licensure, njcpa.org/article/2026/02/11/additional-pathway-to-cpa-licensure-is-now-in-effect, njleg.state.nj.us/bill-search/2024/S4493
New Jersey licensees need 120 CPE credits in each three-year renewal period ending December 31, at least 20 in every year, with 4 credits in the Board-approved New Jersey law and ethics course. The current period ends December 31, 2026. Four of the 120 credits must come from the Board-approved New Jersey law and ethics course (N.J.A.C. 13:29-6.3A). Professional conduct and ethics is also one of the technical subjects that count toward the 60-credit technical minimum. Inactive licensees are exempt. Licensees do not have to meet the credit requirements at the initial renewal but must for every later triennial renewal.
Credits must be earned by the last day of the triennial renewal period. Of the 120, at least 60 must be technical subjects listed in the rule, and 24 must be in accounting or auditing for licensees practicing public accountancy. The other 56 may come from other qualifying subjects. The Board can waive requirements for hardship if the licensee asks in writing at least 60 days before the period ends; a waiver covers only that period.
New Jersey licenses renew every three years, expiring December 31 of the triennial cycle (2023, 2026, 2029), with a 30-day late-renewal window before suspension. Triennial; licenses expire December 31 in 2026, 2029 and every third year after. December 31 of the renewal year. Renewal within 30 days after expiry is allowed with a late fee; after that the license is suspended without a hearing. N.J.A.C. 13:29-1.5 sets the triennial renewal fee at $135, inactive (paid) renewal at $60 and the late renewal fee at $50. The initial license fee is prorated: $135 in the first year of a triennial period, $90 in the second and $45 in the third.
A CPA whose principal office is outside New Jersey can practice in New Jersey without a New Jersey license or fee under the practice privilege; attest work for entities headquartered in New Jersey goes through a firm registered with the Board (N.J.A.C. 13:29-4.1). Under the 2026 law (A5598/S4493), out-of-state CPAs qualify for the practice privilege or a reciprocal New Jersey license with a bachelor's or higher degree, a passed CPA Exam and at least one year of experience as a licensed CPA.
To sit for the exam: a baccalaureate degree from a curriculum of at least 120 semester hours at an institution accredited by AACSB, ACBSP, Middle States or a substantially similar agency, including 24 semester hours of accounting and 24 of business courses other than accounting (N.J.A.C. 13:29-1A.3(b)). Pathway 1 requires at least 150 semester hours, including a bachelor's or higher degree, for licensure (N.J.A.C. 13:29-1A.3(c)). Pathway 2, effective February 11, 2026, accepts a bachelor's degree without the extra 30 hours when paired with two years of experience. CPAs licensed before that date keep their license.
Pathway 1 needs one year of intensive and diversified accounting or auditing experience after passing all exam sections, under a New Jersey licensee or a CPA authorized to practice in New Jersey. Full-time means at least 1,750 hours a year; part-time counts when the same hours are completed within two consecutive years. Experience is documented by a notarized affidavit on the employer's letterhead (N.J.A.C. 13:29-1A.3(e)-(f)). Pathway 2 needs two years of experience.
New Jersey does not require the AICPA ethics exam. New licensees complete a Board-approved orientation course including the 4-credit New Jersey law and ethics course within six months of initial licensure, or up to six months before it (N.J.A.C. 13:29-1A.12).
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