New Jersey CPA Requirements (2026): Exam and License
New Jersey exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 + 24/24
New Jersey exam entry uses a qualifying bachelor’s degree and 120 credits, including 24 accounting and 24 business credits.
Check exam entryCheckpoint 2
Can I obtain the license?
NASBA’s New Jersey licensing instructions state that the board is accepting the 120-credit/two-year option effective February 11, 2026, alongside the 150-credit/one-year route.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
New Jersey CPA Exam eligibility
New Jersey exam entry uses a qualifying bachelor’s degree and 120 credits, including 24 accounting and 24 business credits.
- Use NASBA’s subject and transcript evaluation requirements for the complete exam application.
- Exam admission is separate from the board’s licensing application.
Map your transcript
New Jersey accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 credits | 24 credits | Qualifying bachelor’s degree and 120 credits |
| License | Board’s qualifying concentration | Board’s qualifying concentration | 120/two-year or 150/one-year combination |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
New Jersey CPA license pathways
NASBA’s New Jersey licensing instructions state that the board is accepting the 120-credit/two-year option effective February 11, 2026, alongside the 150-credit/one-year route.
| Route / availability | Education | Experience |
|---|---|---|
| 120-credit route | Qualifying bachelor’s degree and 120 credits | 2 years |
| 150-credit route | Qualifying degree and 150 credits | 1 year |
- Apply with the board before requesting NASBA to send supporting licensing records.
- NASBA’s licensing-service charge is separate from the state’s full license cost. Ambiguous education bullets should not be treated as a broad degree exemption.
Dates that affect your decision
Planning for New Jersey CPA requirements in 2027
For 2027, use the operational 120/two-year option as a planning route while confirming the exact board form and conditions.
February 11, 2026
Effective120-credit applications accepted
NASBA’s operational licensing instructions identify this date and the board-first application order.
Worked planning example
Ready to send licensing records
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have passed the exam and want NASBA to send records for the 120-credit route.
What the rules mean
The licensing instructions tell candidates to apply with the board first. Sending records is not the same as opening the board application.
Next action
Start the board application, confirm the required experience and ethics documentation, then request the NASBA record transfer.
From education to an appointment
How to apply and prepare in New Jersey
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
New Jersey CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the New Jersey CPA Exam requirements in 2026?
- New Jersey exam entry uses a qualifying bachelor’s degree and 120 credits, including 24 accounting and 24 business credits. Use NASBA’s subject and transcript evaluation requirements for the complete exam application. Exam admission is separate from the board’s licensing application.
- Does New Jersey require 150 hours for CPA licensure in 2026?
- NASBA’s New Jersey licensing instructions state that the board is accepting the 120-credit/two-year option effective February 11, 2026, alongside the 150-credit/one-year route. 120-credit route: Qualifying bachelor’s degree and 120 credits; 2 years. 150-credit route: Qualifying degree and 150 credits; 1 year.
- How should I plan for New Jersey CPA requirements in 2027?
- For 2027, use the operational 120/two-year option as a planning route while confirming the exact board form and conditions.
- Are New Jersey exam eligibility and licensing the same?
- They are separate checkpoints. The licensing instructions tell candidates to apply with the board first. Sending records is not the same as opening the board application. Start the board application, confirm the required experience and ethics documentation, then request the NASBA record transfer.
- What should I confirm before applying in New Jersey?
- The detailed controlling rule/form behind NASBA’s ambiguous education bullets needs confirmation; no broad degree exemption is asserted.
- Does a CPAPass account apply for my New Jersey license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official New Jersey requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.