MYCPE ONE

New Jersey CPAs must complete a four-credit New Jersey Law and Ethics course from a sponsor approved by the New Jersey State Board of Accountancy in every triennial renewal period. The course must be taken live, either in person or as a live webinar. Self-study does not count, and neither does a generic ethics course.

The current reporting period runs from January 1, 2024, to December 31, 2026. If you have not taken your NJ ethics course yet, your deadline is December 31, 2026, and the remaining live sessions this year will fill quickly.

This guide covers which providers are approved, what the course covers, how to choose one, and the mistakes that cause problems at renewal time.

Key Takeaways

  • Every licensed New Jersey CPA needs 4 credits of Board-approved New Jersey Law and Ethics per triennial period.
  • The course must be live (in person or live webinar). Self-study and non-NJ ethics courses do not qualify.
  • The current period ends December 31, 2026. The next period runs from 2027 through 2029.
  • Only sponsors on the Board's approved list can offer the course. The 2024 to 2026 list names seven providers, including MYCPE ONE.
  • New licensees must take the course within six months of licensure.
  • Keep your completion certificate for at least five years in case of a CPE audit.

What Are the NJ CPA Ethics Requirements?

The New Jersey State Board of Accountancy requires every licensee applying for triennial renewal to complete a four-credit course on New Jersey law and ethics during the preceding triennial period must be approved by the Board.

Those four credits are part of your 120-credit requirement, not in addition to it. Here is how the full New Jersey CPE requirement breaks down:

RequirementNew Jersey Rule
Total CPE120 credits per triennial period
Annual minimum20 credits in each calendar year of the period
Ethics4 credits in a Board-approved New Jersey Law and Ethics course
Ethics deliveryLive only: in person or live webinar. No self-study.
Technical subjectsAt least 60 credits
Accounting and auditingAt least 24 credits for licensees in public practice performing accounting, auditing, review, or compilation work
Current periodJanuary 1, 2024, to December 31, 2026
Renewal deadlineDecember 31 of the triennial year
Record retention5 years
Inactive licenseesExempt from CPE

When Should New Licensees Take the NJ Ethics Course?

New CPA licensees must complete the New Jersey Law and Ethics course within six months of licensure, according to NJCPA. Some guidance indicates the course can also be taken in the six months before licensure. If your timing is close, confirm with the Board before you schedule.

After that, you take the course once in each triennial period, along with the rest of your CPE.

Why Doesn't a Generic Ethics Course Count in New Jersey?

Many states accept any CPA ethics course from a NASBA-registered sponsor. New Jersey does not. The Board approves the specific law and ethics course, not just the sponsor. A sponsor that wants to offer it must apply to the Board in writing for prior approval, and the course has to follow the Board's NJ Law and Ethics course checklist.


NEW JERSY STATE-SPECIFIC ETHICS COURSE
New Jersey Law and Ethics (4 Credits)

MYCPE ONE appears on the Board's 2024 to 2026 approved provider list. Its New Jersey Law and Ethics course is a 4-credit Regulatory Ethics live webinar approved by the Board.

Practical topics: independence rules, tax services, staff augmentation, fees, and standards implementation services.

Instructor: Kenneth Heaslip, NJCPA Professional Conduct Committee and Director at Cullari Carrico LLC.

The course is part of the MYCPE ONE subscription, which includes 50+ state-specific ethics courses, 15,000+ hours of CPE, and a free AI-powered CPE tracker. Annual plans start at $199.

View the Course


CTA

What Does the NJ Law and Ethics Course Cover?

Every approved course works from the Board's checklist, so content is consistent across providers. Expect to cover:

  • The Accountancy Act of 1997 and the Board's regulations at N.J.A.C.
  • Rules of professional conduct for New Jersey licensees
  • CPE rules: credit requirements, qualifying subjects, self-study and group internet formats, and record retention
  • Duties of licensees in public practice and in business and industry
  • Relevant interpretations of the AICPA Code of Professional Conduct and its conceptual framework
  • Standards on integrity, objectivity, independence, general standards, and acts discreditable.

The independence and staff augmentation topics are especially relevant if your firm uses outsourced or offshore staff on attest clients. These are the areas where well-intended arrangements can create independence problems.

Common Mistakes NJ CPAs Make with Ethics CPE

  • Taking a self-study ethics course. It may count as general CPE, but not as New Jersey ethics.
  • Using another state's ethics course. New York, Pennsylvania, and generic AICPA ethics courses do not qualify.
  • Assuming NASBA registration means NJ approval. The Board approves the NJ Law and Ethics course separately.
  • Counting a course from the previous period. The course must be completed during the period you are renewing for.
  • Missing the six-month window as a new license.
  • Losing documentation. Without a certificate, you cannot prove completion in an audit.

CTA

Conclusion

The New Jersey ethics requirement is only four credits, but it has the strictest rules in your CPE plan: Board-approved, New Jersey-specific, and live. A generic ethics course or self-study module will not satisfy it. With the current period closing on December 31, 2026, the safest move is to enroll in a Board-approved CPA CPE Courses, book a live session now, and keep the certificate on file.

FAQ

New Jersey CPAs need 4 credits of Board-approved New Jersey Law and Ethics in each triennial renewal period. These credits count toward the 120-credit total.

Yes, as a live webinar from a Board-approved sponsor. Self-study and on-demand recordings do not satisfy the New Jersey ethics requirement.

New Jersey CPA licenses renew triennially on December 31. The current period ends December 31, 2026, and the next runs from January 1, 2027, to December 31, 2029.

The Board's 2024 to 2026 list includes MYCPE ONE, the New Jersey Society of CPAs, Becker Gearty, Kaplan Financial Education, the Center for Professional Education, Accounting Educators, and Affordable New Jersey Law & Ethics.

Yes. New licensees must complete it within six months of licensure, even though they are exempt from general CPE during the initial licensing period.

Imtiaz Munshi, CPA

Imtiaz Munshi, CPA

CFO, AZSTEC LLC

Imtiaz Munshi, CPA (US), is the CFO at Azstec, LLC and a trusted advisor to high-net-worth entrepreneurs. A seasoned tax planner and a business strategist with his 25 years of experience, he helps businesses grow smarter and stronger. Imtiaz specializes in guiding entrepreneurs and enterprises through complex financial decisions with clarity and confidence. His passion lies in simplifying strategy, optimizing tax outcomes, and driving sustainable growth. Through his work and thought leadership, Imtiaz continues to empower CPAs and business owners to stay ahead in an evolving financial landscape shaped by AI, ESG, and data-driven change.

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