Triennial New Jersey License Renewal

Yes. Here's a breakdown of credits needed:

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	1/1/18-12/31/20	120	20	A minimum of 60 credits in technical subject areas (24 of which must be in Accounting & Auditing) 4 in NJ Law & Ethics
All other CPAs	1/1/18-12/31/20	120	20	A minimum of 60 credits in technical subject areas 4 in NJ Law & Ethics

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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.

Effective Sept. 3, 2019, nano learning is now accepted in New Jersey.

CPE sponsors must have a sponsor number with the New Jersey State Board of Accountancy or be approved by NASBA. To make sure the course you’re taking is by a board-approved CPE sponsor,  you can do a search here. Select “Accountancy” under profession and “CE Sponsor” under License Type.

You can send inquires or concerns to them via mail or by phone:

NJ State Board of Accountancy
P.O. Box 45000
Newark, NJ 07101

973-504-6380

Visit the board's website.

Wait for the New Jersey State Board of Accountancy to send you a notice of renewal, which is due to be mailed by November of the third year of the triennial. If you do not receive a notice of renewal by then, contact the board immediately. In the meantime, you can visit the board’s website for updates related to license renewal.

If you don’t complete the required total number of credits by the end of the triennial, you should consider placing your license in inactive status. If you erroneously requested an active license for the next triennial, contact the board immediately and request to change your license status to inactive. You should not hold yourself out as an active CPA or practice accountancy in the State of New Jersey if you have not complied with the CPE requirements. The board can impose severe financial penalties should you maintain your active license with a CPE deficiency.

Also, the licensee is primarily responsible for documenting the satisfaction of CPE. All 120 hours of CPE must be obtained from:

• An approved provider that has a sponsor number issued by the board.
• A provider registered with the National Association of State Boards of Accountancy (NASBA).
• An unregistered sponsor  that has an individual course approved by the board.

The board also has special rules that apply for college and university courses as well as those provided by national or state-level professional organizations. If you do not have the requisite credits by the end of the triennial — and if you are selected for audit — you can be subject to a fine and will be required to make up any deficient credits.

Request a "paid inactive" status on your license renewal, pay the associated fees, take the required number of credits and then reapply for active status.

While there is typically a 30-day “grace period” to renew your license, there is NO statutory or regulatory authority for a grace period to complete the required CPE credits. Although the board occasionally considers waivers and special situational deviations, all licensees are urged to refrain from attempting to self-apply such exemptions without board approval.

Each applicant for a triennial license renewal must complete a four-credit course on New Jersey Law and Ethics provided by a sponsor approved by the board. The NJCPA is an approved provider and offers ongoing Law and Ethics courses. Applicants are not permitted to fulfill the New Jersey Law and Ethics requirement via self-study.

• NEW LICENSEES: You are required to take the Law and Ethics course within six months before or after the date of initial licensure (refer to the “From” date on your license) and send a copy of the course completion certificate to the board within 30 days of attending the course. New licensee are not required to satisfy the remaining CPE requirements for the initial renewal of his or her license.

A full-time instructor or discussion leader isn’t eligible to obtain CPE credit for activities related to the licensees’ full-time employment.

For non-full-time instructors or discussion leaders, one CPE credit will be given for each 50-minute period of instruction. For the lecturer’s, instructor’s, discussion leader’s or speaker’s preparation time, there shall be two additional hours of CPE credit awarded for each credit hour of instruction. The instructor shall not be given credit for subsequent sessions in the same year involving substantially identical subject matter, except after one year, the board may give one additional credit hour for each 50-minute period of service for the initial presentation, provided the original material has been updated.

The maximum credit given for service as a lecturer, instructor, discussion leader or speaker may not exceed 60 credit hours for the triennial period. Licensees must file a “Request for CPE Credit for Teaching” with the board for its approval.

Complete your CPE requirements, and renew your license early. It is recommended that you renew your license personally and answer all questions honestly.

If you are looking for courses to take, visit our event search. Remember, courses fill up quickly. In some instances, they may sell out during the last four months of the triennial.

The board allows providers to grant credits at the rate of one credit for every 50 minutes of correspondence and individual self-study program participation. Self-study credits must be obtained through a NASBA-approved self-study provider. As of September 2015, there is no limit to the amount of CPE that can be earned through self-study. However, the four-credit New Jersey law and ethics course must be taken through an in-person program or webinar by an approved provider.

Yes, CPAs desiring to renew an active license must complete a minimum of 20 hours of continuing professional education in each year of the triennial period. Even if you have more than 100 credits af­ter the second year of the triennial and therefore require less than 20 credits in the final year, you must still earn 20 credits in the third year even if this would mean total credits will exceed 120.

The New Jersey Society of CPAs is the professional organization representing the state’s CPAs. While the Society can provide advice, answer questions and offer CPE courses, it is the New Jersey State Board of Accountancy that regulates the profession and is the regulator with respect to CPE requirements, license renewal or issuance, and any related penalties issued.

Now is a good time to check your license to ensure the correct address is provided. The post office WILL NOT forward your renewal letter. Print and fill out this form from the board or the form on the back of your license and either fax it to 973-648-2855 or mail it to NJ State Board of Accountancy, PO Box 45000, Newark, NJ, 07101.