New Jersey

1. Official transcript(s). Submission by 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 allow up to two 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.

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.

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.

Examination Fees

Registration Fees

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.

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 to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The degree earned must be posted on the transcript.
• The official transcript(s) must come directly from the academic institution.
• Photocopies of transcripts are not acceptable.
• 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 paid.
• 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 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 your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a subject analysis report to New Jersey requirements.
• Official transcripts and/or NASBA International Evaluation Services evaluations must be received directly from academic institutions at the time of application.
• 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.
• 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.

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.