New Jersey opened another route to CPA licensure, adding new opportunities for firm hiring..
Don Meyer, Chief Growth Officer at the New Jersey Society of CPAs, explains what the new pathway means for students and firms and how some firms are approaching hiring practices in the new environment.
The new pathway framed Earmark’s webinar, Navigating the New CPA Pipeline: Licensure, Mobility, STEM, and AI. Julia Woislaw of LCvista joined Don and Susan Dyer, Director, Member and Market Growth at the New Jersey Society of CPAs, to discuss how opening access matters only if firms build a career path behind it.
Match hiring policies to the new pathways
Susan compared the traditional route, which generally combines 150 credits, one year of qualifying experience, and the CPA exam, to the alternative that generally pairs a bachelor’s degree with two years of qualifying experience and the same exam.
New Jersey’s additional pathway took effect in February 2026. While students now have an option with fewer total credit hours, candidates still need 24 accounting credits and 24 business credits.
For some students, the new route means earning a salary instead of paying for 30 more credits. For others, graduate study still supports their goals.
Your firm’s policies should reflect both choices. Two strong entry-level hires may have different licensing timelines. If a promotion or pay increase requires a license, explain how that milestone works under each route.
Check effective dates, too. A state may pass legislation without making the new route available yet. Recruiting teams need to know the rules, not just a map of enacted laws.
Once you hire someone, the next question is whether the job supports the license.
Plan qualifying experience, not just time on payroll
“Two years on the payroll doesn’t automatically mean two years of qualifying experience,” Susan warned.
In New Jersey, qualifying experience requires direction from an appropriately licensed CPA with an active license. The assignments and documentation must meet board requirements. Repetitive work deserves a closer look. Does it provide qualifying experience and meaningful development?
Build a plan that identifies:
- The intended licensing state and required coursework
- Assignments that meet the board’s experience requirements
- Who directs the work and documents the experience
- Exam preparation, fees, reimbursement, and realistic study time
Compare assignments with the state board’s experience form. Revisit the plan when departments, supervisors, or employers change. And remember, being eligible to sit for the exam doesn’t necessarily mean someone is eligible to receive a license.
Those original qualifications also matter after licensure, when a CPA serves clients across state lines.
Mobility requires knowing how each CPA qualified
Julia separated three concepts:
- Substantial equivalency: a board’s determination that another state’s licensing qualifications are equivalent to its own
- Mobility: temporary practice across state lines without obtaining another license, when permitted
- Reciprocity: obtaining an additional license based on an existing one
Many states moved away from state-based substantial equivalency and toward individual-based mobility. Instead of relying mainly on the licensing state’s requirements, they look at how the person qualified. Some add conditions tied to education, experience, or the exam. Good standing alone may not answer every question.
Julia recommended tracking six items for each CPA: initial licensing jurisdiction and year, other licenses, residence, principal place of business, original education pathway, and prelicensure experience pathway.
The original licensing date can make a difference for grandfathering provisions. Remote work adds additional complexity because residence and principal place of business may trigger different obligations. HR should share remote-work decisions with whoever manages licensing compliance.
Show students the technology they can create
Don recalled discussing a New Jersey student-loan assistance program that seemed ideal for accounting graduates. The catch was it required a STEM discipline, and accounting didn’t qualify.
The profession’s effort focuses on the “T” in STEM (technology) rather than mathematics. Don reported that Assemblyman Sterley Stanley’s legislation passed the Assembly on September 24, but Senate action was still pending at the time of recording. He described potential benefits, including eligibility for loan assistance and education funding opportunities.
For recruiting, he recommends firms show students how accountants create technology, not just use it. Firms developing proprietary AI solutions for clients is an example.
That promise needs a workplace where new hires can learn, and technology doesn’t crowd out human contact.
Use AI without losing the people
Don described AI recruiting as a balancing act. It can screen large applicant pools, but candidates can game keywords. He also questioned AI-agent interviews, especially when companies don’t disclose them.
Training presents another tension. A managing partner at a regional firm told Don he doesn’t have work for interns and first-year associates. AI and outsourcing handle tasks that once taught beginners.
Simulations and personalized, AI-supported learning could help staff practice, identify learning opportunities, and give managers more room to coach.
Susan emphasized structured onboarding, accessible mentors, competitive pay, clear workload expectations, and coordinated hybrid schedules. Learning depends on access to experienced colleagues, not simply days in the office.
To connect these pieces, start with one employee’s experience.
Review the whole path
Trace one new hire’s journey from application through the first several months:
- Do recruiting promises match assignments and advancement policies?
- Are experience documentation and licensing records clear?
- Does the employee receive consistent training and coaching?
Use state boards, NASBA, and state CPA societies to stay informed. As Don advised, emphasize accounting’s relevance and purpose rather than trying to make it “cool.”
Watch the on-demand webinar, Navigating the New CPA Pipeline: Licensure, Mobility, STEM, and AI to review what these changes mean for your firm.