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 [email protected]. Applicants may also call the Board at (973) 504-6380.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
