To meet the NJ CPA requirements, you need a qualifying college education, a passing score on all four sections of the Uniform CPA Examination, supervised accounting experience, a passing score on the AICPA ethics exam, and an approved application to the New Jersey State Board of Accountancy. As of February 11, 2026, the state offers two routes to get there, and which one you pick changes how much schooling and how much work experience you need.
The Two Licensure Pathways
New Jersey previously recognized only one track: 150 college credits plus one year of qualifying experience. A second pathway now trades more classroom time for more work time.
- Pathway 1: Bachelor’s degree, 150 total semester hours of college credit, one year (at least 1,750 hours) of supervised professional experience, and passage of the CPA Exam.
- Pathway 2: Bachelor’s degree (the standard 120-credit kind), two years of supervised professional experience, and passage of the CPA Exam.
Both pathways share the same exam, the same ethics requirement, and the same application. Pathway 2 is useful if you already hold a bachelor’s and don’t want to return for 30 more credits; the cost is an extra year of supervised work before you can apply.
Education
Whichever pathway you choose, you need a bachelor’s degree or higher from a college or university accredited by a recognized regional accrediting agency. Your transcript has to show at least 24 semester hours in accounting coursework and another 24 semester hours in general business courses.1Cornell Law School. New Jersey Administrative Code 13:29-1A.3
The accounting hours typically come from auditing, taxation, financial reporting, and cost accounting. The business hours cover economics, finance, business law, and management. Both pools must appear on official transcripts; internal tracking sheets and advisor summaries don’t count.
Pathway 1 requires 150 total semester hours. A four-year degree usually gets you to about 120, so most candidates close the gap with a master’s program, a graduate certificate, or additional undergraduate electives. Pathway 2 stops at the bachelor’s on the education side. The 24-and-24 subject-matter rule still applies either way.2New Jersey Division of Consumer Affairs. Frequently Asked Questions
The Uniform CPA Examination
New Jersey lets you sit for the CPA Exam once you have 120 semester hours and a bachelor’s degree. You don’t need the full 150 credits, and you don’t need the experience hours. Most candidates can start testing right after finishing undergrad, even if graduate coursework or work hours are still ahead of them.
Exam Sections
The exam, updated in 2024, has three core sections that every candidate must pass:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
You then choose one discipline section from among Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Your discipline pick doesn’t limit what kind of accounting work you can do once licensed.
Scoring and the 30-Month Window
Each section requires a minimum scaled score of 75. Once your first passing score is released, the clock starts on a 30-month window to pass the remaining sections. Miss the window and the earliest passing score expires, forcing a retake.3NASBA National Association of State Boards of Accountancy. New Jersey Spreading the exam across more than two years is risky; a schedule aimed at finishing within 12 to 18 months leaves a buffer.
Supervised Experience
Pathway 1 requires one year of full-time work, defined as at least 1,750 hours. Pathway 2 requires two years. Part-time work counts if it adds up to the same hours and is completed within two consecutive years.2New Jersey Division of Consumer Affairs. Frequently Asked Questions
Your supervisor must be a CPA holding an active license in good standing in New Jersey or in another state with equivalent standards. The work itself has to involve accounting or auditing, not administrative duties at an accounting firm. New Jersey accepts qualifying experience from public accounting, government agencies, private industry, and academic positions, as long as it involves applying accounting principles under proper CPA supervision.4New Jersey Division of Consumer Affairs. Instructions for Supervisors – Statement of Experience
The AICPA Ethics Exam
Before applying for your license, you have to pass the AICPA Professional Ethics Examination. It’s an open-book, self-study exam on the AICPA Code of Professional Conduct, covering independence, objectivity, and the responsibilities that come with the license. This is a one-time requirement for initial licensure and shouldn’t be confused with the separate New Jersey Law and Ethics course, which comes up later as part of continuing education.
Applying for the License
Once education, exam, experience, and ethics are complete, you assemble the application package for the New Jersey State Board of Accountancy. The core documents are:
- The Application for CPA Licensure, available through the New Jersey Division of Consumer Affairs website.
- Official transcripts sent directly from every college you attended, showing degree conferral, total credits, and the distribution of accounting and business coursework.
- A Statement of Experience, filled out by your supervising CPA to verify the type and duration of your qualifying work.
- Social Security number disclosure for identity verification. Failing to provide it can result in denial of your application.5New Jersey State Board of Accountancy. Instructions for Candidates Seeking Certification by Endorsement
New Jersey also requires a criminal history background check for all professional license applicants. New Jersey residents are fingerprinted through the state’s designated live-scan vendor, with the Division of Consumer Affairs coordinating the review through its Criminal History Review Unit.6New Jersey Division of Consumer Affairs. Criminal History Review Unit A record doesn’t automatically disqualify you, but any charges, arrests, or convictions (other than expunged records) must be disclosed with court documentation. The Board reviews these case by case.
The application fee is $75 and is non-refundable.7Cornell Law School. New Jersey Administrative Code 13:29-1.5 – Fees After the Board receives a complete package, review generally takes several weeks to a few months.
Keeping the License Active
New Jersey renews CPA licenses on a three-year cycle. During each triennial period you must complete 120 hours of continuing professional education, with a minimum of 20 hours in each individual year.8New Jersey Division of Consumer Affairs. Continuing Professional Education Instructions
Four of those 120 hours must come from an approved New Jersey Law and Ethics course covering the state’s Accountancy Act, Board rules, and the Uniform Enforcement Act. This is separate from the AICPA ethics exam you took at the start and must be taken from a Board-approved provider every renewal period.2New Jersey Division of Consumer Affairs. Frequently Asked Questions
The triennial renewal fee is $135, with a $50 late fee if you miss the deadline. Inactive status renewal, if you want to keep the license without practicing, costs $60.7Cornell Law School. New Jersey Administrative Code 13:29-1.5 – Fees
Practicing in Other States
A New Jersey CPA license doesn’t lock you into New Jersey. Under the Uniform Accountancy Act’s substantial equivalency framework, a CPA licensed in a state that meets the standard requirements (150 semester hours, one year of experience, and passage of the CPA Exam) can generally practice in other states without obtaining a separate license in each. All 55 U.S. accountancy jurisdictions currently meet that standard.9NASBA National Association of State Boards of Accountancy. Substantial Equivalency
If you licensed through Pathway 2, with a bachelor’s degree and two years of experience rather than 150 credits, check with the Board of Accountancy in any state where you plan to work. The 150-credit benchmark is central to the mobility framework, and some states may require notification or a fee even when the practice privilege applies.