CPE requirements for CPAs
New Jersey CPA CPE Requirements
Checked against the NASBA Registry and the New Jersey State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
New Jersey CPAs must complete 120 hours every three years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years, and the course must be New Jersey-specific. All 120 hours may be earned through self-study. The reporting period ends on December 31 (2026, 2029, ...), every 3 years.
- Total hours
- 120
- every 3 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every three years · New Jersey-specific
- Self-study
- No limit
- Period ends
- December 31 (2026, 2029, ...)
- every 3 years
- Carryover
- None
How many CPE hours do New Jersey CPAs need?
New Jersey CPAs must complete 120 hours every three years, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc.
NASBA Registry wording: 120 hours, with a minimum 20 per year.
What is the New Jersey ethics CPE requirement?
New Jersey requires 4 hours of ethics every three years. The course must be New Jersey-specific, and the course must be approved by the New Jersey board.
NASBA Registry wording: Four (4) hours in New Jersey law and ethics approved by the Board.
Does New Jersey limit self-study CPE?
New Jersey places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is New Jersey CPE due?
The reporting period ends on December 31 (2026, 2029, ...), every 3 years.
License renewal: December 31 triennially.
There is no grace period.
Can New Jersey CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does New Jersey require hours in particular subjects?
Subject-area requirements: 60 hours technical; 24 hours audit/review/compilation if in attest.
NASBA Registry wording: 60 hours in Technical Subjects: Accounting; Auditing, including but not limited to, review, compilation and attest standards; Business Law; Computer Science; Economics; Finance; Management Advisory Services; Mathematics, Statistics, etc.; SEC Practice; Taxation; and Professional Ethics. Any of these subjects may be in specialized industries. • 24 hours in Auditing, Review and Compilation if engaged in the practice of public accountancy or involved in the attest function.
Are there other New Jersey CPE limits?
- Blended Learning: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).
- Instruction: 60 hours maximum. An instructor or discussion leader employed as an instructor or discussion leader on a full-time basis cannot obtain continuing professional education credit for instruction.
- Marketing: Courses related to the development of a licensee's practice or the marketing of services are not accepted.
- Nano Learning: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).
- Published Materials: 30 hours maximum for authorship.
- Reviewer: 60 hours maximum for technical review or peer review program committee participation.
- Self-Study: Sponsors must be registered with the National Association of State Boards of Accountancy (NASBA).
- University/College: Events shall only receive credit for subject areas that are categorized as technical.
What other New Jersey CPE policies apply?
- Exemption: A non-resident licensee seeking renewal of a license shall be determined to have met the continuing professional education renewal requirement by meeting the continuing professional education requirement for renewal of a certificate in the state in which the licensee's principal place of business is located. If a non-resident licensee's principal place of business is located in a state that has no continuing professional education requirements for renewal of a license, then the non-resident licensee must comply with all continuing professional education requirements for renewal of a license in this state.
- Accredited universities or colleges;.
- National and state professional organizations;.
- Federal and state government agencies; and.
- Sponsors registered with the National Association of State Boards of Accountancy (NASBA)
Does Pacific CPE count toward New Jersey CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. New Jersey accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
New Jersey requires a board-approved ethics course. Pacific CPE does not currently offer one for New Jersey; see the New Jersey State Board of Accountancy for its list of approved ethics providers. Pacific CPE courses still count toward the other 116 hours.
Sources
- NASBA Registry: New Jersey CPE requirements · revised 5/7/2025
- New Jersey State Board of Accountancy: CPE requirements · the board's own page
- New Jersey State Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for New Jersey (revised 5/7/2025) and the New Jersey State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.