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New Jersey CPA CPE Requirements: How Many Hours, By When

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Verified 2026-11-13
CPE Hour Requirement
120 hours every 3 years
  • 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
  • 4 ethics hours, within that same total.
Source of record N.J.A.C. 13:29-6.2(a) read the rule →

120 credits per triennial period, minimum 20 credits each year, at least 60 credits in technical subjects (24 of which in accounting/auditing for those in public practice), and 4 credits specifically in a New Jersey law and ethics course.