New Jersey § 45:2b-68
Full text of New Jersey New Jersey Statutes § 45:2b-68, with citation guidance and answers to common questions.
§ 45:2b-68.
a. The board shall, as a condition for triennial license renewal, require any person
licensed as a “certified public accountant,” or “public accountant,” to complete 120
credits of continuing professional education during the immediately preceding triennial
period of licensure. b. The board may, in its discretion, waive requirements for continuing professional
education on an individual basis for hardship reasons such as health, military service,
or other due cause and may establish a policy for the continuing education requirements
for inactive or retired accountants who remain certified or registered. c. The board shall not require completion of continuing education credits as a condition
for triennial licensure for the initial renewal of licensure, however, any person
licensed as a “certified public accountant” shall, within six months prior to initial
licensure, or within the first six months following initial licensure, complete an
orientation course in topics identified by the board, and conducted by any organization
recognized by the board as provided in subsection d. of this section. d. The board shall: (1) establish standards for continuing professional education, including the subject
matter, contents of courses of study, and the number of credits required; (2) accredit educational programs and sponsors of educational programs offering credit
towards the continuing professional education requirements; and (3) accredit other equivalent educational programs, such as teaching, conferences,
professional seminars, technical reviews, courses with non-hourly attendance, including
home study courses, and shall establish procedures for the issuance of credit upon
satisfactory proof of the completion of these programs. e. A non-resident licensee seeking renewal of a license shall be determined to have
met the continuing professional education renewal requirement under subsection a.
of this section by meeting the continuing professional education requirement for renewal
of a certificate in the state in which the licensee's principal place of business
is located. Non-resident licensees shall demonstrate compliance with the continuing professional
education renewal requirements of the state in which the licensee's principal place
of business is located by signing a statement verifying the compliance on the renewal
application of this State. If a non-resident licensee's principal place of business is located in a state that
has no continuing professional education requirements for renewal of a license, then
the non-resident licensee must comply with all continuing professional education requirements
for renewal of a license under P.L.1997, c. 259 ( C.45:2B-42 et seq. ).
Frequently Asked Questions About New Jersey § 45:2b-68
What does New Jersey Statutes § 45:2b-68 cover?
Section 45:2b-68 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 45:2b-68?
A common citation format is "New Jersey Statutes § 45:2b-68" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 45:2b-68 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.