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.

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NASBA Advisory Evaluation

New Jersey offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.

You may register online via credit card. 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.

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. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services. (transfer courses are not acceptable).
  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.

Supporting documents are required to be submitted at the time of application. If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.

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.

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) $208.40
Business Environment and Concepts (BEC) $208.40
Financial Accounting and Reporting (FAR) $208.40
Regulation (REG) $208.40

Registration Fees

4 examination sections $75.00
3 examination sections $75.00
2 examination sections $75.00
1 examination section $75.00

 

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 requirement:

If you completed your baccalaureate degree, or its equivalent, after July 1, 2000:

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

* Completed at least 150 semester hours of general college level education, and

* Completed a baccalaureate or higher degree including one of the following:

  • 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);
  • 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.
  • 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;
  • Earned a baccalaureate or higher degree from an institution which has been granted regional accreditation and completed each of 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

If you do not meet the requirement listed above, you may qualify for the Exam based on completion of 120 semester hours of general college level education and a bachelor’s degree. The hours and the degree must be listed on your official transcript.

If you do not meet the education requirement for licensure at the time of applying for the examination, you will be required to receive an Academic Credential Evaluation (ACE) from NASBA’s Licensing Services before submitting your licensure application. Please visit the New Jersey Licensing page to review academic requirements and application instructions.

To qualify for the Exam based on the Waiver, you must submit your online application, transcripts and all supporting documents dated and submitted prior to July 1, 2017. New requirements become effective July 1, 2017 (see below).

New requirements become effective July 1, 2017 (see below). To qualify for the Exam based on the Waiver, you must submit your online application, transcripts and all supporting documents prior to June 1, 2017 to allow time for processing before the new requirements go into effect.

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.

If you submit your application after June 1, 2017:

The Jersey Board of Accountancy adopted these changes which were published on September 21, 2015 and will be operative on July 1, 2017.

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

The "120 Hour Waiver" will not be an option after June 30, 2017. The education requirements listed above must be completed prior to applying for the Exam.

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.

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

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 submitted electronically are not official documents.
  • Photocopies of transcripts are not official and cannot be accepted.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • 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.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • 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.

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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 Form
Testing Accommodations Request Form

CONTACT US

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
M - Th: 8 a.m. - 2 a.m. Eastern
F: 8 a.m. - 5 p.m. Eastern
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