Ethics CPE requirement
New Jersey: CPA ethics CPE requirement
New Jersey State Board of Accountancy · board website
Video self-study cannot satisfy this jurisdiction's ethics requirement.
N.J.A.C. 13:29-6.6(c): the NJ Law and Ethics course requires qualified instructors providing 'in-person instruction, which may include telephonic or electronic instruction that is interactive, but shall not include videotaped or audiotaped instruction'; pre-test and post-test required; 4 credits. Pre-recorded video self-study cannot satisfy this.
- Ethics required
- 4 hours every 3 year(s)
- Cycle notes
- N.J.A.C. 13:29-6.2: 120 credits per triennium including 4 credits in the New Jersey Law and Ethics course (13:29-6.3A) from a Board-approved sponsor.
- Field of study accepted
- New Jersey Law and Ethics (Board-approved course)
- Self-study permitted for ethics
- No
- Delivery notes
- N.J.A.C. 13:29-6.6(c): the NJ Law and Ethics course requires qualified instructors providing 'in-person instruction, which may include telephonic or electronic instruction that is interactive, but shall not include videotaped or audiotaped instruction'; pre-test and post-test required; 4 credits. Pre-recorded video self-study cannot satisfy this.
- Accepts National Registry sponsors
- No
- Board course approval required
- Yes
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- INELIGIBLE for a video self-study product: the rule bars videotaped/audiotaped instruction for the Law & Ethics course. NASBA Registry sponsors are exempt from general NJ sponsor registration but not from ethics course approval ($100 sponsor fee per N.J.A.C. 13:29-1.5; six copies of materials). Rule amended eff. 9/3/2019.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for New Jersey
No course will be offered here.