DISASTER RECOVERY GUIDE
Governor Murphy Signs Bill Providing an Additional Pathway to CPA Licensure
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January 13, 2026
Legislation Also Helps CPA State Mobility
A bill to expand the options available for CPA licensure in New Jersey was signed on Jan. 12 by Governor Murphy. The New Jersey Society of Certified Public Accountants (NJCPA) worked with bill sponsors Assemblyman Sterley S. Stanley (D-18) and Senator Anthony Bucco (R-25) on this vital legislation that goes into effect Feb. 11, 2026. Assembly bill A5598 unanimously passed the Assembly on May 22, and Senate bill S4493 unanimously passed the Senate on Dec. 18.
Intended to increase access to the accounting profession, the bill allows those considering CPA licensure to qualify by earning a bachelor’s degree, completing two years of work experience and passing the CPA Exam. Previously, candidates had only one option of earning at least 150 credits, which is typically 30 credits more than a bachelor’s degree or equivalent to a master’s degree, having one year of work experience in accounting and passing the CPA Exam.
New Jersey joins more than 20 other states that have made similar changes to offer additional pathways to licensure.
The bill includes the following provisions:
- New licensure pathway option: In addition to the existing 150-hour option, candidates will be able to pursue a CPA license by earning a bachelor’s degree, completing two years of experience and passing the CPA Exam.
- Individual practice privileges (mobility): CPAs licensed in another state will be able to practice in New Jersey as long as they have a bachelor’s or higher degree, have passed the CPA Exam and have at least one year of experience as a licensed CPA. The same requirements will be necessary for gaining a reciprocal license in New Jersey.
- Safe harbor provision: CPAs licensed in New Jersey prior to the effective date of the bill will automatically retain their license.
“We could not be more pleased with Governor Murphy’s signing of the additional CPA pathway bill into law as well as the significant support from primary bill sponsors Assemblyman Sterley Stanley and Senator Anthony Bucco and the entire New Jersey Legislature to help bring about necessary change to the pathway to becoming a CPA,” said Aiysha (AJ) Johnson, MA, IOM, CEO and executive director at the NJCPA. “Accountants and CPAs help grow New Jersey’s economy by enriching the business landscape Accounting enrollments are trending higher at various institutions, so this will cast a wider net of options for those individuals looking to become CPAs.”
The following organizations have given their support to the bill:
- African American Chamber of Commerce of New Jersey
- Chamber of Commerce Southern New Jersey
- Commerce & Industry Association of New Jersey
- Morris County Chamber of Commerce
- New Jersey Bankers Association
- New Jersey Business and Industry Association
- New Jersey Chamber of Commerce
- Statewide Hispanic Chamber of Commerce of NJ
For more information about the pathways to obtain CPA licensure in New Jersey, visit njcpa.org/becomeacpa.
The information in this guide has been gathered from many sources, including the Internal Revenue Service, the Social Security Administration, state agencies, professional organizations and members of the NJCPA. The majority of state agencies offer online and prerecorded services. It’s best to check online or call before you visit.
Material contained within this guide should be augmented by, and used in accordance with, a certified public accountant's professional judgment. Your CPA can properly apply the tax laws and regulations to the facts and circumstances of your particular situation. For help with locating a CPA, visit findacpa.org.
The New Jersey Society of Certified Public Accountants is not responsible for any claims arising as a result of this information or its usage.
This guide was updated in September 2025. Future users of this material are cautioned that some portions, particularly tax-related information, may become outdated.