The following charts highlight the mandatory CPE requirements for New Jersey, the AICPA, New York and Pennsylvania, as well as the specific requirements for CPAs in government. To view CPE requirements for other states, click here.
For further information, contact the New Jersey State Board of Accountancy at 973-504-6380. For the full text of the N.J. State Board of Accountancy's Regulations on Continuing Professional Education, click here and go to Subchapter 6 on page 14.
|Area of Practice ||Period ||Total Credit Hours ||Minimum Per Year ||Specific Requirements |
|CPAs in Public Practice or involved with the attest function in issuing audit, review or compilation reports ||1/1/12- |
|120 ||20** ||72 credits in technical subject areas (24 of which must be in Accounting & Auditing), 4 in NJ Law & Ethics |
|All other CPAs ||1/1/12- |
|120 ||20** ||72 credits in technical subject areas, 4 in NJ Law & Ethics |
* NOTE: A maximum of 60 credits can be earned via self-study programs.
** Due to Superstorm Sandy, NJ CPAs now have until 3/31/13 to complete their 20 minimum credits for 2012.
For further information, click here
or contact the AICPA at 201-938-3500.
|Area of Practice ||Period ||Total Credit Hours Every 3 Years ||Minimum Per Year |
|Members in Public Practice & Private Industry ||As of January 1, 2001, forward and for each three-year reporting period thereafter all AICPA members shall complete 120 hours or its equivalent, of continuing professional education. ||120 ||0 |
For further information, contact the New York State Board of Accountancy at 518-474-3836.
|Area of Practice ||Period ||Minimum Credit Hours Per Year ||Total Credit Hours Every 3 Years ||Notes |
40 (general studies)
24 (all credits must be in one specific category of the licensee's choice, i.e. tax, accounting, auditing)
|120 ||Reporting can be done every three years, but CPA must attest to completing the requirements each of the three years. |
For further information, contact the Pennsylvania State Board of Accountancy at 717-783-1404.
|Area of Practice ||Period ||Total Credit Hours Over 2 Years ||Annual Minimum ||Subject Minimum |
|All licensees ||1/1/12-12/31/13 ||80 ||20 ||16 hours A&A |
8 hours Tax
4 hours Ethics
The GAGAS CPE requirements must be satisfied every 2 years. To simplify administration of the CPE requirements, an audit organization may establish a standard 2-year period for all its auditors, which can be on either a fixed-year or rolling-year basis.
A fixed-year measurement period, for example, would be the 2-year periods 2009-2010, 2011-2012, etc. while a rolling-year measurement period would be 2009-2010, 2010-2011, 2011-2012, etc.
For more information on Yellow Book Requirements, please go to, www.gao.gov/govaud/ybk01.htm, or email your questions to, email@example.com.