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.
For further information, contact the New Jersey State Board of Accountancy at 973-504-6380. For the full text of the NJ State Board of Accountancy's Regulations on Continuing Professional Education, click here
and go to Subchapter 6 on page 39.
|Area of Practice
||Total Credit Hours
||Minimum Per Year
CPAs in Public Practice
See definition below: NJSA Chapter 45:2B-44)1
||72 credits in technical subject areas (24 of which must be in Accounting & Auditing)
4 in NJ Law & Ethics
|All other CPAs
||72 credits in technical subject areas
4 in NJ Law & Ethics
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.
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 January 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 |
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. |
For further information, contact the Pennsylvania State Board of Accountancy at 717-783-1404.
|Area of Practice
||Total Credit Hours Over 2 Years
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
The GAGAS CPE requirements must be satisfied every 2 years. To simplify administration of the CPE requirements, an audit organization may establish a standard 2-year period for all its auditors, which can be on either a fixed-year or rolling-year basis.
A fixed-year measurement period, for example, would be the 2-year periods 2009-2010, 2011-2012, etc., while a rolling-year measurement period would be 2009-2010, 2010-2011, 2011-2012, etc.
For more information on Yellow Book requirements, please go to, www.gao.gov/govaud/ybk01.htm, or email your questions to, email@example.com.
Have additional CPE questions?