New Jersey State Board of Accountancy · N.J.A.C. 13:29
New Jersey CPAs must complete 120 hours of continuing professional education during each three-year triennial period, with a minimum of 20 hours in each year. At least 60 hours must be in technical subjects, at least 4 hours must be a New Jersey Law and Ethics course from a Board-approved provider, and CPAs in public practice or performing attest work need 24 hours in accounting and auditing.
The New Jersey Law and Ethics requirement is state-specific and provider-restricted. A general ethics course from any NASBA sponsor will not satisfy it — the provider must be approved by the New Jersey State Board of Accountancy for this course specifically.
One square equals one CPE hour in the three-year period.
| Total CPE hours | 120 hours per three-year triennial period |
|---|---|
| Annual minimum | 20 hours in each year of the triennium |
| Reporting period | January 1 to December 31, triennially |
| Renewal deadline | December 31 of the triennial renewal year |
| New Jersey Law and Ethics | 4 hours from a provider specifically approved by the New Jersey State Board of Accountancy |
| Technical minimum | 60 hours in technical subjects, which include the Law and Ethics hours |
| Accounting & auditing | 24 hours for licensees engaged in the practice of public accountancy or involved in the attest function. May include review and compilation. |
| Self-study cap | 116 hours maximum |
| Self-study sponsors | Must be registered with NASBA. The same applies to blended learning. |
| Instruction | Credit equals presentation plus preparation, with preparation limited to two times presentation. Repeat instruction within the same year is not accepted. |
| University/college | Credit only for subject areas categorized as technical |
| Partial credit | Half credits after the first hour. Blended learning in 0.2 or 0.5 increments after the first full hour. Nano learning in 0.2 increments. |
| First renewal | New licensees are exempt from the full CPE requirement for their initial renewal, except for the 4-hour New Jersey Law and Ethics course, which must be taken within six months of licensure |
New licensees missing the six-month Law and Ethics deadline. New Jersey waives the 120-hour requirement for a first renewal but does not waive the Law and Ethics course, which must be completed within six months of licensure — long before the first renewal comes due.
Satisfies the four-hour New Jersey Law and Ethics requirement for the triennial period. The course addresses the New Jersey statutes and regulations governing the practice of public accountancy, and must come from a provider approved by the State Board specifically for this course.
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New Jersey combines a three-year total with an annual floor, and adds a separate six-month clock that applies only to new licensees.
The cycle runs on calendar years, so all licensees share the same start and end dates.
Effective since January 1, 2012. Prevents backloading all 120 hours into the final year of the period.
New licensees must complete the 4-hour New Jersey Law and Ethics course within six months of licensure, even though the wider CPE requirement is waived for the first renewal.
Licensees certify completion at renewal. Documentation is not filed unless the Board requests it.
The New Jersey State Board of Accountancy may audit licensees for compliance and will request supporting records directly.
At least 60 of the 120 hours must be technical, and the Board defines the category explicitly.
New Jersey CPAs need 120 CPE hours during each three-year triennial period, with a minimum of 20 hours in each year.
At least 60 hours must be technical, at least 4 must be New Jersey Law and Ethics, and 24 must be in accounting and auditing for licensees in public practice or performing attest work.
The New Jersey CPE reporting period runs from January 1 to December 31 over three calendar years.
Because it is tied to the calendar rather than to license issuance, all New Jersey licensees share the same triennial cycle.
New Jersey requires 4 credits in a New Jersey Law and Ethics course from a provider specifically approved by the State Board of Accountancy, once per triennial period.
The course must address the New Jersey statutes and regulations governing the practice of public accountancy. It counts toward both the 120-hour total and the 60-hour technical minimum.
No. The provider must be approved by the New Jersey State Board of Accountancy specifically for the Law and Ethics course.
A general professional ethics course from a NASBA sponsor counts toward the 120-hour total and toward the technical minimum, but it does not satisfy the New Jersey Law and Ethics requirement.
Yes. At least 20 hours must be completed in each year of the triennium, a rule effective since January 1, 2012.
The annual floor prevents licensees from completing all 120 hours in the final year of the period.
Licensees engaged in the practice of public accountancy or involved in the attest function.
The 24 hours may include review and compilation subject matter, and they count within the 60-hour technical minimum. A licensee who does not perform this work is not subject to the requirement.
At least 60 of the 120 hours must be in technical subjects as defined by the Board.
These include accounting, auditing, business law, computer science, economics, finance, management advisory services, mathematics and statistics, SEC practice, taxation, and professional ethics.
Yes, up to a maximum of 116 hours, and the sponsor must be registered with NASBA.
New Jersey is one of the states that requires self-study CPE to be earned through the National Registry of CPE Sponsors. The same NASBA registration requirement applies to blended learning.
New licensees are exempt from the full CPE requirement for their initial renewal, except for the 4-hour New Jersey Law and Ethics course, which must be taken within six months of licensure.
The full 120-hour requirement applies starting with the next triennial cycle.
Credit equals presentation time plus preparation, with preparation limited to two times the presentation time.
Repeat instruction within the same year is not accepted. Repeat instruction after one year may receive presentation time if the material has been substantially changed.
Yes. Half credits are accepted after the first hour.
Blended learning credits are accepted in 0.2 or 0.5 increments after the first full hour, and nano learning credits are accepted in 0.2 increments.
Yes, but only for subject areas categorized as technical.
A university or college course in a non-technical subject area will not receive New Jersey CPE credit.
Licensees certify completion of CPE at renewal rather than filing hours with the Board.
Retain documentation in case of audit, including sponsor, course title, date, delivery method, subject area, and credit hours for each course.
| Agency | New Jersey State Board of Accountancy, Division of Consumer Affairs |
|---|---|
| Address | P.O. Box 45000, Newark, NJ 07101 |
| Phone | (973) 504-6380 |
| Website | njconsumeraffairs.gov/acc |
| State society | NJCPA — license renewal and CPE |
This page summarizes New Jersey CPE rules for general informational purposes and is reviewed against the New Jersey State Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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