Triennial New Jersey License Renewal

Renewal notices are mailed by the New Jersey Division of Consumer Affairs through the U.S. postal service approximately 60 days prior to the Dec. 31, 2026, expiration date. If you do not receive a renewal notice by Dec. 1, 2026, email the New Jersey State Board of Accountancy at accountancy@dca.njoag.gov.

If you've moved in the last three years, update your address at njconsumeraffairs.gov/Pages/Online-Change-of-Address.aspx. If you haven't changed your address and haven’t received a renewal notice by Dec. 1, email the board.

The post office WILL NOT forward your renewal notice. Submit a change of address at njconsumeraffairs.gov/Pages/Online-Change-of-Address.aspx.

If you will not be completing the required number of credits by Dec. 31, 2026, you should consider placing your license in inactive status. If you erroneously requested an active license for the next triennial, contact the board immediately and request to change your license status to inactive. You should not hold yourself out as an active CPA or practice accountancy in the State of New Jersey if you have not complied with the CPE requirements. The board can impose severe financial penalties should you maintain your active license with a CPE deficiency.

Also, the licensee is primarily responsible for documenting the satisfaction of CPE. All 120 hours of CPE must be obtained from:

• An approved provider that has a sponsor number issued by the board.
• A provider registered with the National Association of State Boards of Accountancy (NASBA).
• An unregistered sponsor that has an individual course approved by the board.

The board also has special rules that apply for college and university courses as well as those provided by national or state-level professional organizations. If you do not have the requisite credits by the end of the triennial — and if you are selected for audit — you can be subject to a fine and will be required to make up any deficient credits.

The New Jersey Society of CPAs is the professional organization representing the state’s CPAs. While the Society can provide guidance, answer questions and offer CPE courses, it is the New Jersey State Board of Accountancy that regulates the profession and is the regulator with respect to CPE requirements, license renewal or issuance, and any related penalties issued.

• Email: accountancy@dca.njoag.gov
• Mailing address:
  New Jersey State Board of Accountancy
  P.O. Box 45000
  Newark, NJ 07101
• Phone: 973-504-6380
• Website
  
  

You should select the “inactive” option on your license renewal. You can then take the required number of credits and reapply for active status.

Yes, CPAs desiring to renew an active license must complete a minimum of 20 hours of continuing professional education in each year of the triennial period. Even if you have more than 100 credits af­ter the second year of the triennial and therefore require less than 20 credits in the final year, you must still earn 20 credits in the third year even if this would mean total credits will exceed 120.

Yes. Here's a breakdown of credits needed:

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	1/1/24-12/31/26	120	20	A minimum of 60 credits in technical subject areas (24 of which must be in Accounting & Auditing) 4 in NJ Law & Ethics
All other CPAs	1/1/24-12/31/26	120	20	A minimum of 60 credits in technical subject areas 4 in NJ Law & Ethics

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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.

Each applicant for a triennial license renewal must complete a four-credit course on New Jersey Law and Ethics provided by a sponsor approved by the board. The NJCPA is an approved provider and offers ongoing Law and Ethics courses. Applicants are not permitted to fulfill the New Jersey Law and Ethics requirement via self-study.

New licensees are required to take the Law and Ethics course within six months before or after the date of initial licensure (refer to the “From” date on your license) and send a copy of the course completion certificate to the board within 30 days of attending the course. New licensees are not required to satisfy the remaining CPE requirements for the initial renewal of his or her license.

CPE sponsors must have a sponsor number with the New Jersey State Board of Accountancy or be approved by NASBA. To make sure the course you’re taking is by a board-approved CPE sponsor, you can do a search here. Select “Accountancy” under profession and “CE Sponsor” under License Type.

The board allows providers to grant credits at the rate of one credit for every 50 minutes of correspondence and individual self-study program participation. Self-study credits must be obtained through a NASBA-approved self-study provider. Effective September 2015, there is no limit to the amount of CPE that can be earned through self-study. However, the four-credit New Jersey law and ethics course must be taken through an in-person program or webinar by an approved provider.

Effective Jan. 1, 2018, nano learning is now accepted in New Jersey.

A full-time instructor or discussion leader isn’t eligible to obtain CPE credit for activities related to the licensees’ full-time employment.

For non-full-time instructors or discussion leaders, one CPE credit will be given for each 50-minute period of instruction. For the lecturer’s, instructor’s, discussion leader’s or speaker’s preparation time, there shall be two additional hours of CPE credit awarded for each credit hour of instruction. The instructor shall not be given credit for subsequent sessions in the same year involving substantially identical subject matter, except after one year, the board may give one additional credit hour for each 50-minute period of service for the initial presentation, provided the original material has been updated.

The maximum credit given for service as a lecturer, instructor, discussion leader or speaker may not exceed 60 credit hours for the triennial period. Licensees must file a “Request for CPE Credit for Teaching” with the board for its approval.

Complete your CPE requirements, and renew your license early. It is recommended that you renew your license personally and answer all questions honestly.

If you are looking for courses to take, visit our event search.