Mandatory CPE Requirements

The following charts highlight the mandatory CPE requirements for New Jersey, the AICPA, New York and Pennsylvania, as well as the specific requirements for CPAs in government. To view CPE requirements for other states, click here.

What You Need to Know About the CPE Deadline and License Renewal

 – October 13, 2020
What You Need to Know About the CPE Deadline and License Renewal

Following a recommendation from the NJCPA, the New Jersey Division of Consumer Affairs — the government agency that oversees the New Jersey State Board of Accountancy — has announced that the deadline for licensees to complete their CPE for the 2018-2020 triennial has been extended to June 30, 2021. (Scroll down to read the full email from the Division of Consumer Affairs.)

CPE Should Still Be Completed ASAP

The New Jersey Society of CPAs urges all CPAs to attempt to complete their CPE by the original Dec 31, 2020, deadline. Credits taken between Jan. 1 and June 30, 2021, that are applied to the 2018-2020 triennial cannot also be counted for the 2021-2023 triennial. Licensees will be required to keep track of which credits are applied to which triennial.

You can track your credits using the CPE Tracker. And you can search for upcoming events being offered by the NJCPA here.

License Renewal Process

License renewal forms will be sent out shortly. They will still be due Dec. 31, 2020, and can only be paid online, as has always been the case.

The license renewal form will not be modified for the CPE deadline extension. We have been informed by the Board that licensees who are using some or all of the extra six months to complete their CPE should answer “no” to the question asking if they will complete their required CPE by Dec. 31, 2020. Board staff are aware of the extension in the event a licensee is selected for audit.

If a CPA doesn’t receive a renewal form, it may be due to the fact that the licensee has changed their address in the past three years but never informed the board. In that case, the licensee needs to email the board their new address and request a renewal form be emailed to them. If the licensee hasn’t changed their address and hasn’t received a renewal notice by Dec. 1, they should email the board and then the board will email them a renewal form.

 

October 2, 2020, email from the New Jersey Division of Consumer Affairs:

Dear licensees and CPA exam candidates, 

Please be advised that the Division has issued a Rule Waiver (DCA-W-2020-17) temporarily extending until December 31, 2020, the expiration of certain exam credits for the multi-part Certified Public Account Exam (CPA Exam). Additionally, DCA-W-2020-17 extends until June 30, 2021, the deadline for licensees to complete continuing professional education (CPE). 

The Division takes this action today due to the COVID-19 pandemic and difficulties CPA Exam candidates have faced – and continue to face – in sitting for the multi-part CPA Exam within the required 18-month window, and the challenges licensees have experienced obtaining CPE credits. Under the order, candidates’ exam credits that expire between March 9, 2020, and December 30, 2020, will be extended to the new December 31, 2020 deadline. Additionally, the order extends – from December 31, 2020, to June 30, 2021 – the deadline by which Board-licensed certified public accountants and public accountants must complete 120 CPE credits. This order takes effect immediately. 

We at the Division recognize the many challenges our licensees face during this difficult time and thank you for the work you do to serve the public.

Sincerely,

Paul R. Rodríguez

Acting Director
Division of Consumer Affairs
New Jersey Department of Law and Public Safety

New Jersey

For further information, contact the New Jersey State Board of Accountancy at 973-504-6380. For the full text of the State Board's Regulations on Continuing Professional Education, click here and go to Subchapter 6 on page 39. 

Area of Practice Period Total Credit Hours Minimum Per Year Specific Requirements
CPAs in Public Practice

See definition below: NJSA Chapter 45:2B-44)1
1/1/18-
12/31/20*
120 20 60 credits in technical subject areas, 24 of which must be in Accounting & Auditing

4 in NJ Law & Ethics
All other CPAs 1/1/18-
12/31/20*
120 20 60 credits in technical subject areas

4 in NJ Law & Ethics

NOTE: Due to the coronavirus pandemic, a six-month extension has been granted for those CPAs needing additional time to earn the required CPE. Read more here.

1. 45:2B-44. Definitions; accountancy act of 1997: “Practice of public accountancy” means the performance or the offering to perform attest services for a client or potential client, by a licensee, registered firm or individual qualifying for practice privileges under section 6 of P.L.2008, c. 45 (C.45:2B-50.1). The “practice of public accountancy” also means the performance or the offering to perform by a licensee or individual qualifying for practice privileges under section 6 of P.L.2008, c. 45 (C.45:2B-50.1) of one or more of the following: a compilation of a financial statement to be performed in accordance with SSARS, management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.

AICPA

For further information, click here or contact the AICPA at 201-938-3500.

Area of Practice Period Total Credit Hours Every 3 Years Minimum Per Year
Members in Public Practice & Private Industry As of Jan. 1, 2001, forward and for each three-year reporting period thereafter all AICPA members shall complete 120 hours or its equivalent, of continuing professional education. 120 0

New York

For further information, contact the New York State Board of Accountancy at 518-474-3836.

Area of Practice Period Minimum Credit Hours Per Year Total Credit Hours Every 3 Years Notes
OPTION #1 Every three years, based on license date 40 contact hours in a combination of any recognized subject area
120 You must complete 4 contact hours of acceptable professional ethics during every 3 calendar years. Reporting can be done every three years, but CPA must attest to completing the requirements each of the three years.
OPTION #2 Every three years, based on license date
24 contact hours concentrated in one of the recognized subject areas 76 You must complete 4 contact hours of acceptable professional ethics during every 3 calendar years. Reporting can be done every three years, but CPA must attest to completing the requirements each of the three years.

Pennsylvania

For further information, contact the Pennsylvania State Board of Accountancy at 717-783-1404.

Area of Practice Period Total Credit Hours Over 2 Years Annual Minimum Subject Minimum
All licensees 1/1/20-12/31/21 80 20

All PA CPAs - 4 credit hours Ethics

If you provide attest services:

24 credit hours - A&A
52 credit hours - Professional Development

If you do not provide attest services:

76 credit hours - Professional Development

Government

The GAGAS CPE requirements must be satisfied every two years. To simplify administration of the CPE requirements, an audit organization may establish a standard two-year period for all its auditors, which can be on either a fixed-year or rolling-year basis.

For more information on Yellow Book requirements, please go to gao.gov/govaud/ybk01.htm or email your questions to yellowbook@gao.gov.

 

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