N.J. Admin. Code § 13:29-6.3
Current through Register Vol. 56, No. 24, December 18, 2024
Section 13:29-6.3 - Qualifying technical subjects(a) The following subjects are acceptable for satisfaction of the required 60 credits of continuing professional education in technical subjects over the triennial period: 2. Auditing, including, but not limited to, review, compilation and attest standards;4. Information Technology;7. Management advisory services;8. Mathematics, statistics, etc.;(b) Any of the subjects in (a) above may be in specialized areas, such as governmental, not-for-profit organizations, film industry, real estate, and farming.(c) Auditing, review and compilation includes the body of knowledge that deals with the basic service of the public accounting profession, that is, examination and reporting on financial statements. Also included in this area is the examination or review of internal and administrative controls, operations and government programs. Relevant program offerings could include audit theory and philosophy; generally accepted auditing standards; study and evaluation of internal control; substantive audit procedures; audit sampling; reporting on financial statements; review services; and computer and government auditing. Qualifying subject matter will include courses covering pronouncements or, regulations issued by recognized authorities, such as the PCAOB, FASB, AICPA, SEC or other government agencies (state and Federal) dealing with auditing, financial reporting, or application of generally accepted accounting principles.(d) Subjects other than those listed in (a) above may be acceptable for continuing professional education credit if the licensee can demonstrate to the satisfaction of the Board that such subject or specific program contributes to the maintenance of the licensee's professional competence.N.J. Admin. Code § 13:29-6.3
Amended by 51 N.J.R. 1424(a), effective 9/3/2019