New Jersey CPA Ethics Exam Requirements
In New Jersey, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. Instead, the New Jersey State Board of Accountancy mandates that candidates complete a 4-credit New Jersey Law & Ethics course. This course must be taken either within six months before or after initial licensure, and proof of completion must be submitted to the Board within 30 days of finishing the course.
In addition, all licensed CPAs in New Jersey must complete the same 4-credit Law & Ethics course once during each three-year continuing professional education (CPE) reporting cycle. This course ensures that CPAs remain up to date on state-specific ethical guidelines, legal responsibilities, and regulatory expectations.
This approach reflects New Jersey’s focus on localized and ongoing ethical education, ensuring CPAs understand and comply with the standards relevant to practicing public accountancy within the state.
For more details, click here to visit the New Jersey State Board of Accountancy website or email accountancy@dca.njoag.gov. Applicants may also call the Board at (973) 504-6380.