New Jersey CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
New Jersey requires 120 hours of continuing professional education per triennial cycle, running January 1 through December 31. A minimum of 20 hours must be completed each year. Of the 120 total, at least 60 must be in technical subjects including accounting, auditing, taxation, business law, economics, finance, and related fields.
The 4-hour New Jersey law and ethics course must be completed through a Board-approved sponsor and cannot be fulfilled via self-study. The NJCPA offers approved courses that satisfy this mandate. CPAs engaged in public practice or the attest function must earn 24 of their 60 technical hours specifically in accounting and auditing.
Marketing-related CPE is not accepted in New Jersey. Instruction credit is capped at 60 hours, and authorship at 30 hours per triennial period. The Board can impose severe financial penalties for maintaining an active license with a CPE deficiency, making timely compliance particularly important.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| New Jersey Law and Ethics | 4 | Every renewal | Must be completed through a sponsor approved by the Board. Cannot be fulfilled through self-study. The NJCPA offers approved courses. |
| Technical Subjects | 60 | Every renewal | 60 hours in technical subject areas required per triennial period. Technical subjects include: Accounting, Auditing, Business Law, Computer Science, Economics, Finance, Management Advisory Services, Mathematics/Statistics, SEC Practice, Taxation, Professional Ethics. |
| Accounting and Auditing | 24 | Every renewal | 24 of the 60 technical hours must be in Accounting & Auditing (including review, compilation, and attest standards). Required only for CPAs engaged in the practice of public accountancy or attest function. Practice of public accountancy includes attest services, compilations under SSARS, management advisory services, consulting, tax preparation, and tax advice. |
Renewal Pathways
Exemptions
- Non-Resident Licensee — Non-resident licensees may satisfy New Jersey CPE requirements by meeting the CPE standards of their principal place of business state.Must hold an active license in the state of principal place of businessMust meet all CPE requirements of that state
- Inactive Status — CPAs who cannot meet requirements may select inactive status on renewal and reapply for active status after completing the required credits.Cannot practice public accountancy while on inactive status
How You Can Complete Your CE
Provider Requirements
Program sponsors must register with the Board, except: accredited universities/colleges, national and state professional organizations, federal and state government agencies, and NASBA-registered sponsors. Self-study sponsors must be registered with NASBA.
Tips for New Jersey CPAs
- The NJ law and ethics course cannot be completed through self-study. Book a live or interactive course from a Board-approved sponsor well ahead of deadline.
- If you are in public practice, 24 of your 60 technical hours must be in accounting and auditing — plan your course schedule accordingly.
- Marketing courses are explicitly excluded from acceptable CPE in New Jersey. Verify course subjects before enrolling.
- The Board imposes severe financial penalties for CPE deficiencies on active licenses. Consider going inactive if you cannot meet requirements rather than risking penalties.