New Jersey CPAs complete 120 hours of continuing professional education every three years. The state requires at least 20 hours each year, including 60 hours in technical subjects and 4 hours covering New Jersey law and ethics.
Triennial requirement
CPAs must complete 120 hours of CPE during each three-year reporting cycle. Licenses renew Dec. 31 on a triennial schedule, such as 2023, 2026, 2029 and subsequent three-year intervals.
The reporting period runs Jan. 1 through Dec. 31 during the same triennial cycle.
Annual minimum
New Jersey requires a minimum of 20 hours of CPE each year during the three-year cycle. This ensures that learning occurs consistently throughout the reporting period rather than being completed in a single year.
Technical subjects requirement
At least 60 hours of the 120-hour requirement must be in technical subjects. Technical subjects may include:
- Accounting
- Auditing, including review, compilation and attestation standards
- Business law
- Information technology
- Economics
- Finance
- Management advisory services
- Mathematics and statistics
- SEC practice
- Taxation
- Professional ethics
The remaining hours may cover nontechnical subjects such as practice management, communication or personal development if they contribute to professional competence.
Ethics requirement
New Jersey requires 4 hours of CPE covering New Jersey law and professional ethics during each triennial reporting period. The course must be board-approved and specific to New Jersey law and regulations.
The ethics requirement counts toward both the 120-hour total and the 60-hour technical subject requirement.
Accounting and auditing requirement
CPAs who perform or supervise attest services in public accountancy must complete at least 24 hours in accounting and auditing during each three-year reporting period.
This requirement applies to licensees involved in audit, review or compilation engagements performed under professional standards. CPAs who do not perform attest work are not subject to this requirement.
Credit limitations
Self-study
New Jersey does not limit the number of self-study hours that may count toward CPE as long as the courses are offered by approved sponsors.
Instruction
Teaching may count for up to 60 hours of CPE during the triennial period. Credit equals presentation time plus preparation time, with preparation limited to two times the presentation time.
Repeating the same course within the same year does not qualify for credit. Repeating instruction after one year may qualify if the course material has been substantially revised.
Full-time instructors employed primarily as teachers may not claim CPE credit for teaching activities.
Published materials
Credit for authorship of articles, books, technical papers or similar publications is limited to 30 hours during the triennial reporting period.
Technical reviewer
Participation as a technical reviewer may count toward CPE, with a maximum of 60 hours during the triennial period.
Marketing exclusion
Courses focused on marketing or practice development do not qualify for CPE credit in New Jersey.
Credit calculation
University credit
- 1 semester hour equals 15 CPE hours.
- 1 quarter hour equals 10 CPE hours.
- Noncredit courses earn 1 CPE hour for each classroom hour.
University courses must relate to technical subject areas to qualify for CPE credit.
Approved providers
CPE program sponsors must register with the New Jersey State Board of Accountancy. Certain organizations are automatically exempt from registration, including accredited colleges and universities, professional accounting organizations, government agencies and NASBA National Registry sponsors.
For blended learning, self-study and nano learning programs, sponsors must hold NASBA Registry status.
No carryover
New Jersey does not allow excess CPE hours to carry forward into the next reporting period. Any hours earned beyond the 120-hour requirement expire at the end of the current triennial cycle.
New licensees
Newly licensed CPAs receive an exemption from CPE requirements for their initial renewal period.
Nonresident exemption
CPAs licensed in New Jersey but whose principal place of business is in another state may meet the CPE requirements of that state instead. If the principal place of business state does not require CPE, New Jersey’s requirements apply.
Hardship waivers
The New Jersey State Board of Accountancy may grant waivers from CPE requirements for reasons of hardship. Licensees must submit documentation supporting the request for consideration.