New Jersey CPA License Reinstatement: What a Lapsed License Costs
If your New Jersey CPA license has already lapsed
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Flat $150 reinstatement fee (N.J.A.C. 13:29-1.5(a)4), plus the current triennial renewal fee ($135, (a)3), the past-due renewal fee for the prior triennial period, and (if within the 30-day grace window) a separate $50 late renewal fee ((a)5).
- No extra CPE beyond normal -- reinstatement requires evidence of completing the standard 120-credit triennial requirement (min. 20/year) for the lapsed period, per N.J.A.C. 13:29-1.9(a)(6), not an added penalty amount. Those 120 credits carry 13:29-6.2(a)'s subject minimums: at least 60 in technical subjects, at least 24 in accounting or auditing for licensees engaged in the practice of public accountancy, and 4 in the New Jersey law and ethics course. Where specific courses are required, the Board lets you take them within 12 months after reinstatement (13:29-1.9(a)(6)(ii)).
- 4 credits in the New Jersey law and ethics course (N.J.A.C. 13:29-6.3A), within the 120-credit total. It must be that single Board-approved 4-credit course; a general ethics course doesn't satisfy that four-credit requirement.
What triggers lapsed status: A license runs a 3-year cycle. A 30-day grace period after expiration allows renewal by fee + late fee. If not renewed within 30 days, the license 'shall be suspended without a hearing' (N.J.A.C. 13:29-1.7(e)) -- this suspension-for-non-renewal is New Jersey's functional lapsed status, triggering the reinstatement track.
See New Jersey's CPA license renewal deadline →