CPA / Accounting License from New Jersey to Pennsylvania: Does It Transfer? (2026)
Does Pennsylvania accept a New Jersey CPA license?
A CPA license transfers from New Jersey to Pennsylvania by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Pennsylvania State Board of Accountancy, verify your New Jersey license, and meet Pennsylvania's endorsement requirements. The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead).
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
Pennsylvania does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from New Jersey means an individual review by the Pennsylvania State Board of Accountancy — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from New Jersey speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are Pennsylvania's own.
What's different between New Jersey and Pennsylvania
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Pennsylvania. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Jersey to Pennsylvania (this page): Licensure by endorsement.
Pennsylvania to New Jersey (the reverse move): Full reciprocity.
The two directions differ: New Jersey and Pennsylvania do not give each other's licensees the same route.
- Does coming from New Jersey matter?
Coming from New Jersey does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Pennsylvania.
- Application fee
Pennsylvania lists $65 for an out-of-state applicant and New Jersey lists $75–$265 for the reverse move; neither may be the full cost.
- Education (semester hours)
Pennsylvania's first-time-applicant standard is 150 semester hours of education for initial licensure; New Jersey's is 150.
The two standards are the same.
- Exam rules on record
Pennsylvania and New Jersey carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Pennsylvania (this move): The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead).
- New Jersey (the reverse move): The Uniform CPA Examination is never retaken; passage is confirmed through written verification of good standing from every jurisdiction in which the applicant holds or has held a license. New Jersey imposes no separate state ethics or rules-of-conduct examination for licensure (a 4-credit New Jersey Law & Ethics CPE course applies only at triennial renewal).
What changes, New Jersey → Pennsylvania
| New Jersey (current) | Pennsylvania (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $75–$265 (Confirmed current charge is the $75 application fee shown on the Board's online portal. Per the fee schedule at N.J.A.C. 13:29-1.13 a $100 CPA-by-endorsement fee plus a prorated initial three-year license fee ($30-$90 depending on the year within the triennial cycle) also apply; those amounts are from the codified fee schedule (readopted without amendment Nov 2024) and should be confirmed in the portal) | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) |
| Processing time | Board does not publish a processing time; approval follows receipt of good-standing verification from the issuing jurisdiction(s) | The Pennsylvania State Board of Accountancy does not publish a processing time |
| Licensing authority | New Jersey State Board of Accountancy (Division of Consumer Affairs) | Pennsylvania State Board of Accountancy |
The destination column is what you must satisfy — Pennsylvania sets the rules for this move.
Step by step
- Confirm Pennsylvania's current requirements on the Pennsylvania State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Pennsylvania State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate in full force and effect issued by another state following passage of the Uniform CPA Examination.
- Have current licensure and examination grades verified directly from your licensing state.
- If licensed less than 5 years (or lapsed within the last 5 years): verify qualifying experience within the preceding 60 months (1 year/1,600 hours with 150 credits or a master's degree; 2 years/3,200 hours with a bachelor's degree under 150 credits), submit transcripts, and document 80 CPE hours.
- Applicants licensed 5 or more years without lapse are exempt from the education, experience, and CPE documentation.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from New Jersey to Pennsylvania?
No — the Uniform CPA Exam transfers with your license.
Do I need a Pennsylvania license, or does mobility cover the move?
If Pennsylvania becomes your principal place of business, you apply to the Pennsylvania State Board of Accountancy for a reciprocal license. If you are only serving Pennsylvania clients from New Jersey, practice privilege usually covers you with no Pennsylvania license, notice, or fee.
Can I keep my New Jersey CPA license after licensing in Pennsylvania?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New Jersey license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified New Jersey 2026-07-21, Pennsylvania 2026-10-29.
- Pennsylvania Department of State — CPA Licensure Requirements Snapshot (domestic reciprocity, Act 41 endorsement, $65 initial / $100 biennial renewal) ↗ (accessed 2026-10-29)
- Pennsylvania State Board of Accountancy — Board Resources and Documents (CPA Domestic Reciprocity Application filed through PALS) ↗ (accessed 2026-10-29)
- Pennsylvania CPA Law, Section 5 — Certificates Issued by Domestic Reciprocity (general qualifications, exam, CPE and experience; or certificate and license held for the immediately preceding five years) ↗ (accessed 2026-10-29)
- NJ State Board of Accountancy - Applications & Forms (apply by Endorsement if you hold an active out-of-state license; $75 application fee to submit) ↗ (accessed 2026-07-21)
- NJ State Board of Accountancy - FAQ (150 semester hours incl. 24 accounting + 24 general business) ↗ (accessed 2026-07-21)
- N.J.A.C. 13:29 (Board rules) - 13:29-1.8 license by endorsement and 13:29-1.13 fee schedule ($75 application, $100 endorsement, $30-$90 initial license) ↗ (accessed 2026-07-21)
- 57 N.J.R. 55(a) - Readoption of N.J.A.C. 13:29 (eff. 11/26/2024; Subchapter 4 governs practice privilege/mobility) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources New Jersey 2026-07-21, Pennsylvania 2026-10-29
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com