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.

New Jersey

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 37. 

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
1/1/15-
12/31/17
120 20 72 credits in technical subject areas (24 of which must be in Accounting & Auditing)

4 in NJ Law & Ethics
All other CPAs 1/1/15-
12/31/17
120 20 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.

AICPA

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

New York

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.

Pennsylvania

For further information, contact the Pennsylvania State Board of Accountancy at 717-783-1404.

Area of Practice Period Total Credit Hours Over 2 Years Annual Minimum Subject Minimum
All licensees 1/1/16-12/31/17 80 20 16 hours A&A
8 hours Tax
4 hours Ethics

Government

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, yellowbook@gao.gov.

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