New Jersey CPA CPE Requirements

License Renewal December 31^st every three years

Reporting Period: January 1^st – December 31^st every three (specific) years; 2014, 2017, 2020, 2023, 2026, etc.

CPE Documentation: Hours may be submitted and licenses may be renewed at The New Jersey State Board of Accountancy.

Credit Limitations:

• Instruction: 60 Hours maximum; instructors or discussion leaders cannot obtain CPE credit for instruction.
• Marketing: Courses related to development of licensee’s practice or the marketing of services are not accepted.
• Published Materials: 30 hours maximum for article/book/etc. publishing.
• Reviewer: 60 hours maximum for technical OR peer review.
• Self-Study: 60 hours of self-study maximum; sponsors must be registered with NASBA.
• University/College: Events receive credit for subject areas that are considered technical.

Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.

• Instruction: Credit is equivalent to presentation plus preparation, while preparation is limited to two times presentation. Repeat instruction is not accepted within the same year; however can receive credits after one year if the material is substantially changed.

Hour Requirements: 120 hours; minimum 20 per year

• Ethics Requirement: 4 hours in NJ Law & Ethics approved by board.
• 72 Hours in Technical Subjects
  • Accounting
  • Auditing
  • Business Law
  • Computer Science
  • Economics
  • Finance
  • Management Advisory Services
  • Mathematics
  • Statistics
  • SEC Practice
  • Taxation
  • Professional Ethics
• 60 Hours in Didactic Instruction (In-person instruction including interactive phone/electronic instruction. Cannot be videotaped or audio taped instruction.)
• 24 hours in Auditing, Review and Compilation if it relates to the practice of public accountancy
• No more than 44 credits can be received in non-technical subjects