REQUIREMENTS – HOW TO BECOME A CPA

Becoming a CPA is a significant accomplishment. Congratulations on taking the first and most important step, to understand what it takes to make it happen!

The CPA license is issued at the state level. The NJCPA is a great place for resources and information to understand and meet the New Jersey mandates for licensure. We’ll guide you through meeting the three requirements for becoming a CPA: education, exam and experience.

Pathways to CPA licensure
 

PATHWAY 1

PATHWAY 2

EDUCATION
  • 150 semester hours including a bachelor's degree from an accredited school. Credits can be obtained within or beyond a degree program, including a formal work-for-credit program.
  • 24 semester hours in accounting and 24 semester hours in business
  • Degree can be in any field of study
  • Bachelor’s degree from an accredited school
  • 24 semester hours in accounting and 24 semester hours in business
  • Degree can be in any field of study
EXAM

The requirements are the same for both pathways:

The CPA Exam is a 16-hour, computer-based test comprised of four sections. Exam takers must pass all four sections within 30 months, earning a minimum score of 75 on each part.

  • Core Exam Sections (must take all three): Auditing and Attestation; Financial Accounting & Reporting; Taxation and Regulation
  • Disciplines (must take one): Business Analysis and Reporting; Information Systems and Controls; Tax Compliance and Planning

Those wishing to take the exam can apply to take it after earning a bachelor’s degree and 120 semester hours.

Learn more about the CPA Exam

EXPERIENCE
  • One year of experience in the practice of public accounting or its equivalent, under the direction of a licensee.
  • The experience must include evidence of intensive and diversified experience in auditing or accounting as determined by regulations written by the New Jersey State Board of Accountancy. 
  • Two years of experience in the practice of public accounting or its equivalent, under the direction of a licensee.
  • The experience must include evidence of intensive and diversified experience in auditing or accounting as determined by regulations written by the New Jersey State Board of Accountancy. 

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