All jurisdictions / NJ
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.