Additional Pathway to CPA

Recognizing the need to increase access to the accounting field, the New Jersey Society of CPAs sought to have an additional pathway to obtain CPA licensure in New Jersey.

We worked with bill sponsors Assemblyman Sterley S. Stanley (D-18) and Senator Anthony Bucco (R-25) on this vital legislation that goes into effect Feb. 11, 2026. Assembly bill A5598 unanimously passed the Assembly on May 22, and Senate bill S4493 unanimously passed the Senate on Dec. 18. The bill includes the following provisions:

New licensure pathway option: In addition to the existing 150-hour option, candidates will be able to pursue a CPA license by earning a bachelor’s degree, completing two years of experience and passing the CPA Exam.
Individual practice privileges (mobility): CPAs licensed in another state will be able to practice in New Jersey as long as they have a bachelor’s or higher degree, have passed the CPA Exam and have at least one year of experience as a licensed CPA. The same requirements will be necessary for gaining a reciprocal license in New Jersey.
Safe harbor provision: CPAs licensed in New Jersey prior to the effective date of the bill will automatically retain their license.

Starting Feb. 11, 2026, the licensure pathways in New Jersey will be:

	Education	Experience	Exam
PATHWAY 1	150 credits	One year	Passage of CPA Exam
PATHWAY 2	Bachelor’s degree	Two years	Passage of CPA Exam

For more information about becoming a CPA, click here.

Across the Country

AICPA/NASBA:

The American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA) have approved expansion of accountancy's model legislation to include an additional path to CPA licensure. The bachelor's degree path, paired with two years of professional experience and passage of the CPA Exam, will become part of the model accounting law.

States (as of Dec. 3, 2025):