To sit for the CPA exam in New Jersey, you need a bachelor’s degree, at least 120 semester hours, 24 semester hours of accounting and 24 semester hours of general business courses. To get licensed, you can now qualify with a bachelor’s degree and 2 years of experience, or with 150 semester hours and 1 year of experience. The bachelor’s degree pathway comes from a law signed on January 20, 2026 (P.L. 2025, c.384).
The CPA exam has a reputation for its difficulty, and each state has its own set of CPA requirements. This guide covers what the New Jersey State Board of Accountancy asks for to take the exam, get licensed and keep your license.
Last reviewed: October 2026. Facts checked on October 29, 2026 against the NASBA New Jersey exam page and the text of P.L. 2025, c.384. The board’s own website could not be read on that date, so confirm the details with the New Jersey State Board of Accountancy. Rules change, so confirm the details with the board before you apply.
Age, residency and citizenship
You must be of good moral character. NASBA states that New Jersey has no residency or Social Security number requirement to apply for the CPA exam.
Exam educational requirements
- A bachelor’s degree or higher, or its equivalent, from a regionally accredited school
- At least 120 semester hours of college credit
- At least 24 semester hours of accounting courses
- At least 24 semester hours of general business courses
Licensure education
For a license, you need either a bachelor’s degree or 150 semester hours, with the same 24 accounting and 24 business hours. Your choice affects how much experience you need.
Accredited institutions
Your degree or 150 hours must come from a school accredited by a regional accrediting agency that the board recognizes, and must show a concentration in accounting or its equivalent as set by board rules.
Foreign educations
If you studied outside the United States, your education must be evaluated before you apply. Holders of certain foreign credentials may also qualify through NASBA’s International Qualification Examination (IQEX).
Work experience
- Bachelor’s degree pathway: 2 years of experience
- 150-hour pathway: 1 year of experience
Experience can include accounting, attest, compilation, management advisory, financial advisory, tax or consulting work, verified by a licensee. It can come from government, industry, academia or public practice.
Ethics
Check the board’s website for any ethics course required before licensure and for the ethics hours required in continuing education.
How to apply for the New Jersey CPA exam
New Jersey candidates apply through NASBA’s CPA Examination Services. Send official transcripts from every school you attended directly to NASBA. Once you are approved, apply for each section and pay the fees. You then receive a Notice to Schedule and book your exam with Prometric.
The CPA exam has three core sections (Auditing and Attestation, Financial Accounting and Reporting, and Regulation) and one discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). The old Business Environment and Concepts section ended in 2023.
Fees
| Education evaluation (NASBA) | $96 |
| Exam application (NASBA) | $96 |
| Each exam section (NASBA) | $268.59 |
Check the board’s website for license fees, and learn more about CPA exam costs.
Locations
The CPA exam is given year-round at Prometric test centers. You can take each section at any Prometric center in the United States once you have a valid Notice to Schedule, and you choose your date and site when you book.
Initial license requirements
After you pass all four sections and meet the education and experience rules for your pathway, apply to the board for your license. The 2026 law applies to license applications received on or after its effective date.
License reciprocity
Practice privilege
Under the 2026 law, a CPA whose main office is outside New Jersey can practice in the state without a New Jersey license if they hold a valid CPA license from any state, have passed the CPA exam and have 1 year of qualifying experience.
License by waiver
The board may also issue a license to a CPA licensed elsewhere who has a bachelor’s degree with an accounting concentration, has passed the CPA exam and has worked as a CPA in public accounting for at least 1 year right before applying. See our guide to CPA reciprocity for more.
Exam credit window
You must pass all four sections within a rolling 30-month period. Each Notice to Schedule has its own expiration date, so book your exam before it runs out.
License renewal requirements
New Jersey CPAs renew their license on a regular cycle and must complete continuing professional education (CPE). Check the board’s website for the current hour and ethics requirements.
State board
New Jersey State Board of Accountancy
Website: www.njconsumeraffairs.gov/acc
How CPA Credits can help
If you are short on accounting or business credits for New Jersey, CPA Credits offers self-paced online courses through Upper Iowa University that are accepted by all state boards. Undergraduate courses are $695 per 3-credit course, and graduate courses are $870 per 3-credit course.
Not sure which courses you still need? Request a transcript evaluation and we will show you the gaps. You can also compare rules in other states on our CPA requirements by state page.
FAQ
Can you get a New Jersey CPA license without 150 credit hours?
Yes. Under a law signed on January 20, 2026, you can qualify with a bachelor’s degree and 2 years of experience. The 150-hour pathway with 1 year of experience is still available.
What do you need to sit for the CPA exam in New Jersey?
You need a bachelor’s degree, at least 120 semester hours, 24 semester hours of accounting and 24 semester hours of general business courses.
What work experience counts in New Jersey?
Experience in accounting, attest, compilation, management advisory, financial advisory, tax or consulting counts if a licensee verifies it. It can come from government, industry, academia or public practice.
How much does the CPA exam cost in New Jersey?
NASBA charges $96 for the education evaluation, $96 for the exam application and $268.59 for each exam section.
Can out-of-state CPAs practice in New Jersey?
Yes. A CPA whose main office is outside New Jersey, with a valid license from any state who has passed the CPA exam and has 1 year of qualifying experience can practice in New Jersey without a New Jersey license.