New Jersey § 45:2b-68

§ 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. ).