Initial Licensure. Applicants who have passed the Uniform CPA Examination in New Jersey and are not licensed to practice public accounting in any jurisdiction may apply for Initial Licensure as a CPA by examination in New Jersey. Applicants who passed the exam in a state other than New Jersey and are not licensed in any state may apply for Initial Certification by transfer of grades.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Certification by Endorsement. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and planning to practice in New Jersey must apply for Certification by Endorsement.

Foreign Designation. A reciprocal license will be granted to an applicant having a valid designation granted by a foreign authority that makes similar provision to allow a person who holds a valid license issued by New Jersey to obtain a license in the foreign jurisdiction. The foreign designation must be duly issued by a foreign authority that regulates the practice of public accountancy and this foreign designation cannot be expired, revoked or suspended. It must entitle the holder to issue reports upon a financial statement and must be issued upon the basis of educational, examination, and experience requirements established by foreign authority or by law that are substantially equivalent to the requirements established by the New Jersey State Board of Accountancy.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges. Effective July 15, 2009, New Jersey allows practice privileges.

N.J.A.C. 13:29-4.1 (individual) and N.J.A.C.13:29-4.2 (firm)

An individual whose principal place of business is not in this State shall be presumed to have qualifications substantially equivalent to New Jersey's requirements for certified public accountants and shall have all the privileges of licensed certified public accountants of New Jersey without the

need to obtain a license under P.L.1997, c.259 (C.45:2B-42 et seq.) or to notify the board or pay any fee if that individual:

• Holds a valid license as a certified public accountant from any state which the National Association of State Boards of Accountancy's (NASBA) National Qualification Appraisal Service has verified to be in substantial equivalence with the certified public accountant licensure requirements of the American Institute of Certified Public Accountants (AICPA) and NASBA Uniform Accountancy Act; or
• Holds a valid license as a certified public accountant from any state which the NASBA's National Qualification Appraisal Service has not verified to be in substantial equivalence with the certified public accountant licensure requirements of the AICPA/NASBA Uniform Accountancy Act , but that individual obtains from the NASBA's National Qualification Appraisal Service verification that the individual's personal certified public accountant qualifications are substantially equivalent to the certified public accountant licensure requirements of the AICPA/NASBA Uniform Accountancy Act.

An individual who has been granted the practice privilege under this section or who has a license issued pursuant to section 10 of P.L.1997, c.259 (C.45:2B-51), who performs any attest service may only do so through a firm which meets the requirements of subsection a. of section 13

of P.L.1997, c.259 (C.45:2B-54).

A licensee of New Jersey offering or rendering services or using a title provided in section 21 of P.L.1997, c.259 (C.45:2B-62) in another state shall be subject to disciplinary action in New Jersey for an action committed in another state for which the licensee would be subject to discipline for an act.

Please Note: Any individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012, shall be exempt from the 150-hour education requirement for practice privilege purposes. N.J.A.C. 13:29-1A.8 (d)

Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in New Jersey, and no notice or other submission shall be provided by the individual.

Consent to Jurisdiction

A CPA of another state exercising practice privileges in New Jersey and the firm which employs the CPA consents, as a condition to the exercising of these privileges, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of the New Jersey Board.
• Compliance with the provisions of the New Jersey accountancy law and the rules and regulations adopted by the Board.
• In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in New Jersey individually and on behalf of the CPA firm.
• The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by the New Jersey Board against the licensee.

Firm Registration May Apply

A firm that does not have an office in New Jersey shall register with the Board and pay the fee set forth in N.J.A.C.13:29-1.5, if the firm performs the following attest services for a client having its home office in this State:

• A financial statement audit or other engagement to be performed in accordance with the Statements on; Auditing Standards (SAS);
• An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); or
• An engagement to be performed in accordance with the Public Company Accounting Oversight Board (PCAOB) Auditing Standards.

A firm that does not have an office in New Jersey may perform compilation services or review financial statements in accordance with the Statements on Standards for Accounting and Review Services (SSARS), and may practice public accountancy, consistent with the requirements of this section, for a client having its home office in New Jersey and may use the title "Certified Public Accountant," "CPA," "Certified Public Account firm" or "CPA firm," without registering with the Board if:

• The firm meets the peer review requirements and requirements  applicable to firm ownership by non-licensed individuals required by New Jersey; and
• The firm performs those services through an individual with practice privileges.

A firm that does not have an office in New Jersey and that is not subject to the requirements above may perform other professional services included in the practice of public accountancy while using the title "Certified Public Accountant," "CPA," "Certified Public Account firm" or "CPA firm" in this State without registering with the Board if:

• The firm performs those services through an individual with practice privileges pursuant to N.J.A.C.13:29-4.1; and
• The firm can lawfully do so in the state where those individuals with practice privileges have their principal place of business.

A firm that does not have an office in New Jersey and that is required to register with the Board shall meet the following requirements:

• Services for which registration is required are performed through an individual who qualifies for the practice privilege;
• Each owner of the firm, other than a nonlicensee, shall be a certified public accountant of any state or possession of the United States or the District of Columbia in good standing, and licensed to practice public accountancy where licensed;
• There shall be a certified public accountant in the firm who has ultimate responsibility for each attest engagement. On all firm applications and renewal forms, an individual who qualifies for the practice privilege shall be designated as responsible and in charge of all professional matters relating to the practice  of accountancy by the registered firm.

"Attest" means providing the following services:

• any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
• any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
• any examination, review, or agreed upon procedures of engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
• any engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB).

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Registration.

A firm shall register with the board if it:

(a) Has an office in this State engaged in the practice of attest services;

(b) Has an office in this State that uses the title “Certified Public Accountant,” “CPA,” “Certified Public Accountant firm,” or “CPA firm;” or

(c) Does not have an office in this State, but offers or renders attest services, as defined in the definitions section of the NJ Accountancy Statute section 3 of P.L.1997, c.259 (C.45:2B-44),

unless it meets each of the following requirements:

(i) It complies with the qualifications described in the registration requirements listed below;

(ii) It complies with the qualifications described in the Quality Enhancement Program section of the NJ Accountancy Statute section 26 of P.L.1997, c.259 (C.45:2B-67); and

(iii) It can lawfully offer or render attest services in the state where those individuals with practice privileges have their principal place of business.

"Attest" means providing the following services:

• any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
• any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
• any examination, review, or agreed upon procedures of engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
• any engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB).

The statements on standards specified herein shall be adopted by regulation by the New Jersey board and shall be in accordance with standards developed for general application by recognized national accountancy organizations such as the American Institute of Certified Public Accountants and the PCAOB.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in New Jersey who no longer wishes to hold the license/permit to practice shall be required to send written notice to the New Jersey Board and return the certificate, registration, or permit to the Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.