New Jersey

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 requirement:
You may qualify for the Exam based on the following requirements:

• Completed a baccalaureate degree from a regionally accredited institution, AND
• Completed at least 120 semester hours of general college level credit, AND
• Completed at least 24 semester hours in accounting courses, AND
• Completed at least 24 semester hours in general business courses

Candidates found eligible for the Exam prior to July 1, 2017 will be permitted to continue testing but will be required to meet the new education requirements in order to qualify for a license.

After you successfully pass all 4 sections of the Uniform CPA Examination, if you did NOT meet the 150 semester hour requirements for CPA licensure at the time you were originally found eligible to take the CPA Exam, you must submit an additional Academic Credential Evaluation (ACE) Application through NASBA Licensing Services before you will be permitted to apply for CPA licensure. The purpose of ACE Applications is to verify an individual found eligible to sit for the CPA Exam under the 120 semester hour requirements for the state of New Jersey now meets the current 150 hour requirements for CPA licensure. All 120 semester hour applicants must complete an ACE Application as part of the CPA licensure application process. If you met the 150 hour requirements at the time you were originally found eligible to sit for the CPA Examination as a candidate of the state of New Jersey, you may apply for CPA licensure directly through the New Jersey State Board of Accountancy upon successful completion of the CPA Examination.

Please visit the link provided below for additional details:https://nasba.org/licensure/nasbalicensing/newjersey/

You may qualify for Licensure based on the following requirements:

• Completed a baccalaureate degree from a regionally accredited institution, AND
• Completed at least 150 semester hours of general college level credit, AND
• Completed at least 24 semester hours in accounting courses, AND
• Completed at least 24 semester hours in general business courses

If you completed your baccalaureate degree, or its equivalent, prior to July 1, 2000:
You may qualify for the Exam based on the following requirements:

• Completed 60 semester hours in liberal arts subjects: English, history, foreign languages, mathematics, general psychology, philosophy, biological sciences, physical sciences, economics, sociology, religion, government, political science, geography, fine arts and music; and
• Completed 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.

All courses, not just the degree, must have been completed by July 1, 2000.

Transcripts

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

• You must submit an official transcript from each school you attended. 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 may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• 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 at the time of application. Photocopies are not acceptable.
• 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.

1. An official transcript from each school you attended. Transcripts must be sent directly from your school to CPA Examination Services. Transfer credits are not acceptable. Your application is incomplete until all transcripts have been received.
2. Notarization and Photo Form with 2×2 photograph taken within the last three months, showing your head and shoulders only. Submission by you to CPAES.
3. International Evaluation, if applicable. Submission by NASBA International Evaluation Services.
4. Testing Accommodations Request 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 Testing Accommodations Request Form for more information.

First-Time Application

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application (Once you have been found eligible, your candidate status will change to Re-examination Applicant.)

Application Fee – $160.00

Re-Exam Application

All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.

Registration Fee – $80.00

Examination Fees

When applying you may select 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.

Auditing and Attestation (AUD) – $238.15
Business Environment and Concepts (BEC) – $238.15
Financial Accounting and Reporting (FAR) – $238.15
Regulation (REG) – $238.15

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.

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.