Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

> APPLY NOW

Send any additional required information or documents to:

CPA Examination Services – NJ
PO Box 198469
Nashville, TN 37219

Materials to be Submitted with Application

  1. Official transcript(s) from all schools where credit was originally earned (transfer courses are not acceptable). Transcripts must be sent directly from the school to CPAES.
  2. Notarization Form. Submission by you to CPAES.
  3. Photo Form with 2×2 photograph taken within the last three months, showing your head and shoulders only. Submission by you to CPAES.
  4. International Evaluation, if applicable. Submission by NASBA International Evaluation Services.
  5. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please Note: Do not apply for the CPA Exam until your bachelor’s degree is conferred on your transcript. 

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Note: If you have not sat for the examination since 2004, you must re-apply as a first-time candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $225.00

Examination Fees

Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51

Registration Fees

4 examination sections $115.00
3 examination sections $100.00
2 examination sections $85.00
1 examination section $70.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Eligibility for Examination

To take the Uniform CPA Examination, you must be at least 18 years of age, be of good moral character, and satisfy the following education requirements:

I. You shall possess a baccalaureate degree, or its equivalent, based upon a curriculum that includes a minimum of:

  • 60 semester hours selected from courses in English, history, foreign languages, mathematics, general psychology, philosophy, biological sciences, physical sciences, economics, sociology, religion, government, political science, geography, fine arts and music; and
  • a minimum of 60 semester hours in professional courses including:
    • at least 24 semester hours in accounting including municipal and government accounting;
    • at least 6 semester hours in business law;
    • at least 6 semester hours in finance;
    • at least 6 semester hours in economics; and
    • at least 18 semester hours in related business subjects;

Note: If you qualify to take the Examination pursuant to this provision, you shall not be issued a license until successful completion of at least 150 semester hours of education, as set forth below. The 150 semester hours of education requirement shall not apply if you obtained a baccalaureate degree or its equivalent prior to July 1, 2000 and qualified for licensure prior to such date.

OR

You shall have completed at least 150 hours of education, including a baccalaureate or higher degree. You shall be deemed to have satisfied the educational requirement if, as part of the 150 semester hours of education, you have satisfied anyone of the following four conditions:

  1. You have earned a graduate degree with a concentration in accounting from an accounting program or department which has been granted accreditation in accounting by the American Assembly of Collegiate Schools of Business (AACSB), or the Association of Collegiate Business Schools and Programs (ACBSP);
  2. You have earned a graduate degree from a business school or college of business which has been granted accreditation in business by the AACSB or ACBSP, and completed one of the following:
    • At least 24 semester hours in accounting at the undergraduate level; or
    • At least 15 semester hours in accounting at the graduate level which included coursework in financial accounting, auditing, taxation and management accounting;
    • An equivalent combination of undergraduate and graduate level accounting coursework based upon a 3:2 ratio such that three credit hours at the undergraduate level are equivalent to two credit hours at the graduate level.
  3. You have earned a baccalaureate degree from a business school or college of business which has been granted accreditation in business by AACSB or ACBSP and completed each of the following:
    • At least 24 semester hours in accounting at the undergraduate level or the graduate level, which included coursework in financial accounting, auditing, taxation and management accounting; and
    • At least 24 semester hours in business courses (other than accounting courses) at the undergraduate level;
  4. You have earned a baccalaureate or higher degree from an educational institution which has been granted regional accreditation. You shall have completed the following:
    • At least 30 semester hours in accounting, which included coursework in financial accounting, auditing, taxation and management accounting; and
    • At least 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.

120 hour Waiver for Examination

Your application will be evaluated based on the 150 hour requirement first when you apply for the examination. If those requirements are not met, then you will be eligible for a waiver if you have earned 120 semester hours and a bachelor’s degree; these must be listed on your official transcript. You will receive a 120 hour waiver letter that indicates what hours are lacking in order to the meet the 150 hour licensing requirement.

Transcripts

If you have completed all educational requirements at the time of application:

  • You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Your official transcript(s) must be submitted directly from the institution(s).
  • Transcripts submitted electronically are not official documents.
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts “Issued to Student” are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • have your educational credentials evaluated by NASBA International Evaluation Services.
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

NOTE: If you applied under 120 Hour Waiver but completed additional education after taking one or more parts of the examination, you can submit additional transcripts to our office to be placed in your file. However, a new educational evaluation will not be completed until you apply for licensure.  

For more information, please see NASBA’s Licensing page for New Jersey.

Residency

There is not a residency requirement for the state of New Jersey.

QUICK INFO

APPLY NOW
My Application Status
Get Your Jurisdiction ID
Online Scores
NTS Reprints
Guam Surcharge

USEFUL LINKS

Candidate Bulletin
Score Information
Score Reprint
NASBA Candidate Identification Cards
New Jersey State Board
Prometric
AICPA

FORMS

Exception to Policy
Transferring into New Jersey (FT only)
Information Change Request
ADA Accommodations

CONTACT US

Toll Free: 1.800.CPA.EXAM
Call Center Hours:
Monday-Thursday 8 a.m. - 2 a.m. Eastern
Friday 8 a.m. - 5 p.m. Eastern

Phone: 615.880.4250
Fax: 615.880.4290, Attn: NJ Coordinator
Email: cpaes-nj@nasba.org

Mail: New Jersey Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469