To become a CPA in New Jersey, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with an accounting concentration – New Jersey introduced a second licensure pathway from 11 February 2026, making it possible to qualify with just a bachelor’s degree and 2 years of experience
- Exam: Pass all four sections of the Uniform CPA Exam, within a rolling 30-month window
- Experience: 1 or 2 years of qualifying work experience, depending on your pathway
- Ethics: Complete the NJ Law and Ethics course (4 credits) within 6 months of receiving your license – there is no pre-licensure ethics exam in New Jersey
- International candidates: No SSN required at any stage, no citizenship or residency requirement
- Licensure & CPE: Apply to the New Jersey State Board of Accountancy for your license, then maintain it with 120 hours of CPE every 3 years including the NJ Law and Ethics course each triennial period
New pathway from 11 February 2026 (S4493/A5598): New Jersey now offers a second route to CPA licensure.
Candidates holding a bachelor’s degree can qualify for a license with two years of work experience, without completing 150 semester hours. New Jersey is among the earliest states to implement the AICPA/NASBA model bachelor’s degree pathway.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
New Jersey CPA requirements: quick summary
| CPA requirement | New Jersey |
|---|---|
| Hours to sit for exam | 120 semester hours (both pathways) |
| Hours to license | Pathway 1: 150 semester hours; Pathway 2: bachelor’s degree only |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathway 1) or 2 years (Pathway 2) |
| Ethics requirement | NJ Law and Ethics course, 4 credits, within 6 months of licensure |
| Credit window | 30 months, rolling |
| CPE | 120 hours per 3 years |
| Tier system | One-tier |
| International candidates | No citizenship, residency, or SSN required |
New Jersey’s NJ Law and Ethics course is completed after licensure, not before – candidates have 6 months from receiving their license to complete it. This is structurally different from most states, where passing an ethics exam is a requirement before the license is issued.
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What are the CPA education requirements in New Jersey?
New Jersey uses different education thresholds to sit for the exam and to obtain a license. To sit, all candidates need 120 semester hours. To license, the pathway you choose determines how many hours are required.
Requirements to sit for the exam
Candidates must hold a bachelor’s degree or its equivalent from a regionally accredited institution with a minimum of 120 semester hours, including at least 24 semester hours in accounting courses and 24 semester hours in general business courses.
These accounting and business hours do not need to form part of the degree program itself – they can be completed as non-matriculated coursework.
Two pathways to licensure (effective 11 February 2026):
| Requirement | Pathway 1 (150-hour) | Pathway 2 (bachelor’s degree) |
|---|---|---|
| Degree | Bachelor’s or higher | Bachelor’s or higher |
| Total credit hours | 150 semester hours | Bachelor’s minimum (approx. 120) |
| Accounting hours | 24 semester hours | 24 semester hours |
| Business hours | 24 semester hours | 24 semester hours |
| Experience required | 1 year | 2 years |
Under Pathway 2, candidates who sat the exam with 120 hours and did not meet the 150-hour requirement at the time of eligibility must submit an Academic Credential Evaluation (ACE) application through NASBA Licensing Services before applying to the Board for licensure.
The CPA licensure application must be on file with the New Jersey State Board of Accountancy before NASBA sends your educational file and exam scores.
For a full breakdown of total CPA exam costs including study materials, ethics and license fees, see our CPA exam cost guide.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in New Jersey?
| Detail | New Jersey |
|---|---|
| Education evaluation fee (one-time) | $96 |
| Registration fee per section | $96 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Citizenship required | No |
| SSN required to sit | No |
To apply, sign up for an Okta account through NASBA’s CPA Portal and submit your education evaluation application ($96) with official transcripts sent directly from your institution.
Once eligible, apply for each exam section separately, paying the $96 registration fee per section. You may only submit one exam section application at a time, and should only apply when you’re ready to sit within the next six months – NTS fees are non-refundable.
The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score for each section is 75. Once you pass your first section, your 30-month rolling window begins from that section’s score release date.
For a full breakdown of total CPA exam costs including study materials, ethics and license fees, see our CPA exam cost guide.
What are the CPA experience requirements in New Jersey?
| Detail | New Jersey |
|---|---|
| Pathway 1 experience | 1 year (minimum 1,750 hours) |
| Pathway 2 experience | 2 years (implementing regulations pending) |
| Acceptable settings | Public accounting, government, private industry, or academia |
| Experience type | Intensive and diversified, in auditing or accounting |
| Verifying CPA | Must be a New Jersey Board licensee or CPA entitled to practice in New Jersey |
| Submission | Employer submits statement of experience directly to the Board – applicants do not submit this form |
Under Pathway 1 (150-hour), experience must consist of at minimum 1,750 hours of full-time regular employment per year. Part-time experience counts if completed within two consecutive years and totaling at least 1,750 hours. The existing regulation specifies that experience must be intensive and diversified and acquired in the areas of auditing or accounting.
Under Pathway 2 (bachelor’s degree), candidates must complete two years of experience. The implementing regulations for this new pathway have not yet been updated in the New Jersey Administrative Code – verify current hour and supervision requirements with the New Jersey State Board of Accountancy before applying.
License application fees
| Fee | Amount |
|---|---|
| License application fee | $75.00 |
| Initial license fee – year 1 of triennial period | $135.00 |
| Initial license fee – year 2 of triennial period | $90.00 |
| Initial license fee – year 3 of triennial period | $45.00 |
| Triennial renewal | $135.00 |
| Endorsement/reciprocal license application | $75.00 |
What are the CPA ethics requirements in New Jersey?
New Jersey does not require an ethics exam before licensure. All newly licensed CPAs must complete the NJ Law and Ethics course within six months of receiving their CPA license. This post-licensure structure differs from states like Illinois, Virginia, Texas, and Washington, where passing an ethics exam is a prerequisite for obtaining a license.
| Detail | New Jersey |
|---|---|
| Course required | NJ Law and Ethics course |
| Credit hours | 4 CPE credits |
| Timing | Within 6 months of receiving CPA license |
| Provider | Board-approved sponsors only |
| Ongoing requirement | Same 4-credit course required every triennial renewal period |
The NJ Law and Ethics course must be taken from a Board-approved sponsor. The NJCPA offers a Board-approved version. The same 4-credit course then counts toward the 120-hour CPE requirement in each subsequent triennial renewal period.
What are the CPA requirements for international candidates in New Jersey?
| Detail | New Jersey |
|---|---|
| Citizenship required | No |
| Residency required | No |
| Social Security Number required | No |
| Foreign education evaluation | NIES evaluation required |
New Jersey is one of the most accessible states in the country for international and immigrant candidates. The New Jersey State Board of Accountancy has explicitly confirmed that no SSN is required at any stage – from exam application through to licensure – and that individuals of any citizenship status, including undocumented status, are eligible to obtain a CPA license if all other requirements are met.
For candidates with education completed outside the United States, NASBA International Evaluation Services (NIES) must evaluate your credentials before you can apply for the exam. Coursework completed as part of a Chartered Accountant or equivalent professional qualification program is treated as professional training and does not count toward the academic credit hour requirements.
Reciprocal licensure is available for out-of-state CPAs who hold a valid license from any state, hold a bachelor’s degree with an accounting concentration, have passed the CPA Exam, and have at least one year of CPA experience immediately before applying.
For mobility – practicing in New Jersey without a NJ license – a bachelor’s degree, CPA Exam passage, and one year of experience are sufficient. Use the NASBA Mobility Tool to verify your eligibility.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in New Jersey?
| CPE requirement | New Jersey |
|---|---|
| Total hours per triennial | 120 hours |
| Minimum per calendar year | 20 hours |
| NJ Law and Ethics | 4 hours per triennial (Board-approved sponsors only) |
| Technical subjects minimum | 60 hours per triennial |
| Attest or compilation CPAs | Additional 24 hours in accounting and auditing per triennial |
| First renewal | 4-credit NJ Law and Ethics course only |
| Triennial renewal fee | $135.00 |
| CPE cycle | 1 January to 31 December, triennial (2020, 2023, 2026, 2029…) |
CPE obligations begin in the first full triennial period following the period in which you were initially licensed, giving newly licensed CPAs a grace period before the full requirement applies.
If this is your first renewal, only the 4-credit NJ Law and Ethics course is required. CPE providers must be registered with either the New Jersey State Board of Accountancy or NASBA. The NASBA National Registry lists approved sponsors.
FAQs
Yes, since 11 February 2026. Under Pathway 2, candidates with a bachelor’s degree and 120 semester hours can qualify for licensure with two years of work experience, without completing 150 total credit hours.
Both pathways still require 24 semester hours each in accounting and business, plus passing all four sections of the CPA Exam. The 150-credit-hour pathway remains available alongside the new option.
Most candidates take 18 to 36 months from starting the CPA Exam to receiving a license, depending on study pace and exam results. The experience requirement adds one or two years on top, depending on your pathway.
Unlike most states, New Jersey’s ethics course comes after licensure rather than before it – factor in an additional six months following your license date to complete that requirement.
New Jersey issues reciprocal licenses to out-of-state CPAs who hold a valid license from any state, have a bachelor’s degree with an accounting concentration, have passed the CPA Exam, and have at least one year of CPA experience immediately before applying.
Reciprocity is distinct from mobility: CPAs from substantially equivalent states can practice in New Jersey without a NJ license. Use the NASBA Mobility Tool to confirm your situation.
New Jersey CPAs earn among the highest salaries in the United States, supported by the state’s concentration of financial services, pharmaceutical, and professional services employers.
Proximity to New York City pushes compensation for northern New Jersey-based accounting professionals particularly high. Figures vary significantly by sector, experience level, and firm size. For detailed salary benchmarks by level and specialization, see our CPA salary guide.
No. The New Jersey State Board of Accountancy has explicitly confirmed that individuals of any citizenship status – including undocumented status – are eligible for CPA licensure if all requirements are met.
There is no SSN requirement at any point in the process, from sitting the exam through to licensure and renewal. New Jersey is one of the few states with this open-access policy in writing, making it a strong option for international candidates.
New Jersey participates in CPA mobility, but candidates who license under Pathway 2 (bachelor’s degree, 120 hours) should check carefully before practicing elsewhere – most states require 150 credit hours for mobility privileges.
If you plan to work across state lines, confirm the education requirements of your target states before choosing your pathway. Use the NASBA Mobility Tool to verify practice privileges in any specific state.
For the most current information, visit the New Jersey State Board of Accountancy.
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