FAQs About Becoming a CPA in New Jersey


Education Requirements

  • How many college credits do I need to become a CPA in New Jersey?
    Effective Feb. 11, 2026, there are two pathways to CPA licensure in New Jersey. Pathway 1 requires a bachelor's degree and 150 credits and pathway 2 requires a bachelor’s degree. In both cases, you need to obtain 24 semester hours in accounting and 24 semester hours in business, even if it’s outside of your bachelor’s degree. Your degree can be in any field of study.
  • If I’m already working on earning 150 credits, can I switch to the new licensure pathway?
    Yes.
  • How many credits do I need to sit for the CPA Exam?
    According to New Jersey rules and regulations, you need 120 credit hours and a bachelor’s degree.
  • What courses do I need to take to sit for the CPA Exam?
    Please see our section on Educational Requirements for sitting for the CPA Exam.
  • What schools offer accounting programs in New Jersey?Please see our list of accredited colleges and universities in New Jersey. If your school is not listed, please contact the New Jersey State Board of Accountancy at 973-504-6380.

Experience Requirements

  • How many years of work experience do I need to become a CPA in New Jersey?
    Effective Feb. 11, 2026, there are two pathways to CPA licensure in New Jersey. Pathway 1 requires one year of experience and pathway 2 requires two years. In both cases:
    • The experience must be in the practice of public accounting or its equivalent; under the direction of a CPA whose active license is from New Jersey or from a state that is substantially equivalent to New Jersey. 
    • The experience must include evidence of intensive and diversified experience in auditing or accounting as determined by regulation of the board.
  • Does time worked during a work-for-credit program count toward becoming a CPA in New Jersey?
    If you are enrolled in a formal work-for-credit program between an accredited college or university and a CPA firm, the time spent working for the firm counts toward your experience requirement for CPA licensure in New Jersey, as long as the work experience took place after obtaining your bachelor’s degree.
  • Do accounting internships count towards the work experience requirement?Only work experience obtained after a bachelor’s or equivalent credits are earned count towards the work experience requirement. The experience can be obtained part-time if acquired within two consecutive years and in no less than the same amount of hours required for full-time work experience (minimum of 1,750 hours). Part-time work experience must be in the areas of accounting and auditing and at least 20 hours per week. Additional information can be found on the New Jersey State Board of Accountancy website.
  • If I’m pursuing pathway 2, does my experience need to be obtained after Feb. 11, 2026?
    No, your experience can be retroactive, as long as it was obtained after receiving your bachelor’s degree.
  • Do I need to pass the CPA Exam before completing the Statement of Experience form?An application must be submitted prior to sending any supporting documentation, including the statement of experience.

CPA Exam Basics

  • What are the four parts of the CPA Exam?
    The CPA Exam is divided into four parts. There are three core exams that all test takers must take and a choice of three discipline sections of which test takers must take one section.

    Core (all sections required):
    • Auditing and Attestation (AUD)
    • Financial Accounting and Reporting (FAR)
    • Taxation and Regulation (REG)
    Discipline (choose one):
    • Business Analysis and Reporting (BAR)
    • Information Systems and Controls (ISC)
    • Tax Compliance and Planning (TCP)
  • When can I take the CPA Exam?
    The core and discipline sections administration and score release schedule can be found on the AICPA's website
  • I took the CPA Exam in another state. Can I transfer my scores to New Jersey?
    If you need to transfer your exam scores from one state to another, please visit the NASBA store. There is a fee for exam score transfer.
  • How much study time is required to pass the CPA Exam?
    The American Institute of CPAs (AICPA) estimates that passing all four parts of the CPA Exam requires 300 to 400 hours of study.
  • How much does it cost to take the CPA Exam?
    The following are NASBA application fees:
    • Education Evaluation Application Fee: $90.00
    • Exam Section Application Fee: $352.64 x 4 sections = $1,410.56
    CPA Exam review courses range between $1,100 and $3,100 depending on the provider.
  • When are CPA Exam scores released?
    CPA Exam scores are released on a rolling basis throughout the year. Score release dates are posted by the AICPA here.

Applying for the CPA Exam

  • How do I register for the CPA Exam?
    To apply for the CPA Exam, visit cpacentral.nasba.org. You will need to register for a user account. Registering will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) to Schedule (NTS). NASBA offers a free app you can use to:
  • Access and download the Notice to Schedule (NTS)
  • View CPA Exam scores
  • Manage payment coupons and international administration fees
  • Receive reminders and alerts for critical deadlines
  • Access jurisdiction-specific requirements and guidance
  • Track Exam eligibility and application status (for those jurisdictions that NASBA processes eligibility)
  • Where can I find additional information about what is tested on the CPA Exam?
    The CPA Exam Blueprints is the operative document for all CPA Exam content.  
  • How can I request a testing accommodation?
    Testing accommodations are available on the Uniform CPA Examination to qualifying individuals. There are limited or no accommodations provided at testing locations outside of the United States. Please request an accommodation using the CPAES testing accommodation request form at the time of application. We recommend that you submit the request at the time of application to ensure the accommodation is approved in time for your exam. To qualify for testing accommodations under the Americans with Disabilities Act, candidates must disclose a disability or medical condition to NASBA and submit detailed documentation of the condition along with the request.
  • Can I apply for the CPA Exam before I graduate?
    CPA Examination Services (CPAES) no longer allows students to apply early to sit for the CPA Exam, but major improvements have been made to the process. The turnaround for the NTS is now approximately 10 to 15 business days, much improved from the previous eight-week timeframe.
  • Do I have to live in New Jersey to sit for the CPA Exam in New Jersey?
    You can live anywhere and take the CPA Exam according to New Jersey rules and regulations. There is no residency requirement. 
  • If I was arrested, but my record was expunged, how should I answer the question on the CPA Exam application about whether I’ve ever been arrested?
    Our advice is to tell the truth. Say “yes” on the application and include a letter of explanation with your application. If you hide the truth and the New Jersey State Board of Accountancy finds out, you may severely damage your chances of your being licensed. 
  • If I have a felony record, can I apply for the CPA Exam and become a licensed CPA?New Jersey law permits professional boards to consider your criminal past when you apply for a professional license. Please be honest in your application and include a letter of explanation. The process may vary depending on the state and the nature of the felony. 

Taking the CPA Exam

  • When does the six-month testing window for the CPA Exam begin?
    The six-month period begins when the Notice to Schedule (NTS) is issued, not when it is received. Sign up for email notification so you won’t lose time if the mail gets held up.  
  • Can I extend my NTS deadline for the CPA Exam?
    No, it is your responsibility to schedule exam appointments and test before your NTS expires. 
  • When does the rolling 30-month period for completing the CPA Exam begin?
    The CPA Exam rules state that “a candidate shall take and pass all four parts of the CPA Exam within a rolling 30-month period.” The 30-month period begins on the day you receive a passing score for your first section of the examination. The actual date of expiration is then "rounded off" to the end of the month. For example, if you sat for (and passed) one part on April 12, 2024, 30 months is up on Oct. 12, 2026, but your credit will expire on Oct. 31, 2026.

    Extension requests will be considered on a case-by-case basis. Email a written request to cpaes-nj@nasba.org or mail it to:
    New Jersey Coordinator
    CPA Examination Services
    PO Box 198469
    Nashville, TN 37219-8469

    Once NASBA receives a request, they will forward it to the New Jersey State Board of Accountancy. 
  • When should I begin studying for the CPA Exam?We recommend that you start studying early and take the exam as soon as possible. The NJCPA, AICPA and NASBA have resources available on their websites. The NJCPA offers scholarships, free practice questions and free CPA mock exams to help you prepare for the exam.
  • If I fail a Discipline section on the CPA Exam, can I switch to a different Discipline section?
    Yes, you can switch to a different Discipline section if you find that there is a better option for you (as long as it is within the 30 month window and your scores haven’t expired).
  • I took and passed all four parts of the exam in 2015. Do my scores expire?No, your scores do not expire after you take and pass all four parts of the CPA Exam, but you need to meet the current licensing requirements.
  • Can I take additional discipline sections after I pass a discipline?No, candidates can’t take multiple discipline sections after they pass a discipline section.
  • I applied for the CPA Exam and included transfer credits. The transfer credits were denied as part of the CPA Exam application. What should I do?
    NASBA requires transcripts from all universities attended including community colleges or online programs. Please contact cpaes-nj@nasba.org regarding your application.

Applying for Licensure

  • How long do I have to earn the 30 extra credits after passing the CPA Exam?
    If you are pursuing pathway 1 for CPA licensure in New Jersey, there is no timetable for obtaining the additional educational credits and experience requirements after passing the CPA Exam.
  • I took and passed my CPA Exam in New Jersey, but I am currently working for a public accounting firm in another state. Can I apply for licensure in New Jersey even though I am getting my hours outside of New Jersey?Yes, you can apply for a CPA license in New Jersey while working at an accounting firm in another state. You must obtain your experience under the direction of a licensed CPA. If your supervisor is licensed outside of New Jersey, they will need to provide a copy of their license as well. Additional information can be found here:  https://www.njconsumeraffairs.gov/accold/Applications/CPA-Statement-of-Experience.pdf
  • Will I receive a different license if I apply under the new pathway?No. Regardless of the pathway chosen, all candidates will receive the same CPA license. 

Practice Privileges (Mobility)

  • If I am licensed CPA in New Jersey, do I have practice privileges in other states?
    The National Association of State Boards of Accountancy offers a resource at cpamobility.org to help practitioners determine practice privileges across the country.
  • How can I obtain a reciprocal CPA license in New Jersey?
    To apply for a CPA license by endorsement in New Jersey, complete the application form on the New Jersey State Board of Accountancy’s website, provide verification of your current license and pay the required fees. 

 

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