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 State Board'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
||60 credits in technical subject areas, 24 of which must be in Accounting & Auditing
4 in NJ Law & Ethics
|All other CPAs
||60 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.
For further information, contact the New York State Board of Accountancy at 518-474-3836.
For further information, contact the Pennsylvania State Board of Accountancy at 717-783-1404.
The GAGAS CPE requirements must be satisfied every two years. To simplify administration of the CPE requirements, an audit organization may establish a standard two-year period for all its auditors, which can be on either a fixed-year or rolling-year basis.
For more information on Yellow Book requirements, please go to gao.gov/govaud/ybk01.htm or email your questions to firstname.lastname@example.org.
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