The state of New Jersey in the US has enacted a law introducing an additional pathway to certified public accountant (CPA) licensure, expanding how candidates can qualify to practise in the state.

The New Jersey Society of Certified Public Accountants (NJCPA) said Governor Phil Murphy has signed the legislation, which will come into effect on 11 February 2026.

The NJCPA said it collaborated with Assemblyman Sterley Stanley and Senator Anthony Bucco, who sponsored the bill.

The new law is designed to ease entry into the accounting profession by creating a new route for CPA candidates.

Under this option, individuals may qualify for a CPA licence by earning a bachelor’s degree, completing two years of work experience and passing the CPA Exam.

This sits alongside the existing pathway, which remains unchanged.

As per the current requirement, candidates must complete at least 150 credit hours of education – typically 30 credits beyond a bachelor’s degree or roughly equivalent to a master’s degree – have one year of accounting work experience and pass the CPA Exam.

By adopting this additional option, New Jersey joins more than 20 other US states that have implemented similar changes to broaden CPA licensure pathways.

The bill also sets conditions for practice privileges and reciprocal licensing.

CPAs licensed in another state will be allowed to practise in New Jersey if they hold a bachelor’s or higher degree, have passed the CPA Exam and have at least one year of experience as a licensed CPA.

The same requirements will apply to those seeking a reciprocal New Jersey licence.

A safe harbour provision ensures that CPAs already licensed in New Jersey before the effective date will automatically retain their licences.

The NJCPA added that the bill also received support from various organisations and associations across the state.

NJCPA executive director and CEO Aiysha Johnson said: “We could not be more pleased with Governor Murphy’s signing of the additional CPA pathway bill into law, as well as the significant support from primary bill sponsors Assemblyman Sterley Stanley and Senator Anthony Bucco and the entire New Jersey Legislature, to help bring about necessary change to the pathway to becoming a CPA.

“Accountants and CPAs help grow New Jersey’s economy by enriching the business landscape. Accounting enrollments are trending higher at various institutions, so this will cast a wider net of options for those individuals looking to become CPAs.”