Pennsylvania and New Jersey both rewrote their mobility rules within roughly a year of each other — Pennsylvania in mid-2025, New Jersey in early 2026. If you're a Pennsylvania CPA looking at New Jersey work, it's worth knowing that the rule on the New Jersey side genuinely changed recently, not just the rule you're licensed under at home.
New Jersey moved off its older NASBA/NQAS substantial-equivalency test to an individual- criteria standard under P.L.2025, c.384, effective February 19, 2026. Under the current statute, you qualify by holding a valid, unrevoked CPA license from any state — Pennsylvania included — having passed the Uniform CPA Exam (or a board-approved equivalent), and having at least one year of experience. An actively-licensed Pennsylvania CPA clears this without difficulty. There's no notice filing and no fee required (N.J.S.A. 45:2B-50.1(a),(b)).
New Jersey's own compiled administrative code was readopted without amendment in late 2024 and still describes the old NASBA-based test on paper — the statute controls when the two disagree, and no implementing rulemaking had been filed as of this page's last review. If a stale source tells you New Jersey still runs a state-level equivalency test, the statute now says otherwise.
An out-of-state firm performing attest work with a New Jersey nexus generally needs to register — and New Jersey is stricter here than most of its neighbors: audits, SSAE engagements, and SSARS reviews all trigger registration, with compilation work the one attest-adjacent service that's exempt if performed through a practice-privilege individual and lawful in that individual's home state. Non-attest work (tax, consulting) needs no registration through a qualifying individual.
Pennsylvania's own mobility rule changed too, less than a year before New Jersey's — Act 27 of 2025 (effective June 30, 2025) replaced Pennsylvania's older substantial-equivalency test with its own "automatic mobility" individual-criteria standard. That doesn't change anything about what New Jersey requires of you, but it's worth knowing both sides of this pair have moved recently, not just one.
If you already held New Jersey practice privileges under the old rule before February 19, 2026, you keep them under an explicit grandfather clause (45:2B-50.1(f)) rather than being reset to the new test.
The honest caveat: this page is sourced to N.J.S.A. 45:2B-50.1 and 45:2B-54, cross- checked against the compiled administrative code — New Jersey's board publishes no dedicated mobility FAQ of its own. It's general orientation, not a determination for your specific engagement type. Run your own situation through our Practice Privilege Check tool, or confirm directly with the New Jersey State Board of Accountancy. And don't lose track of your own Pennsylvania renewal — it's due December 31 of odd-numbered years. Check your Pennsylvania renewal date here.
General orientation, not a citation. This guide draws on board rules and, where available, this site's own verified dataset — it isn't a primary source in itself. Last checked against those sources: August 13, 2026.
For the current renewal date or CPE figures your state actually enforces, use the state page linked above — it carries a direct link to the board page and codified rule, per our verification standard.