I don't know much about the State of NJ. I would have thought they are the ones that would evaluate whether you meet the 150 Hr requirement. On the website I see the information below.
Taking the CPA Exam with 150 Credits Hours
Under the 150-hour regulation, a candidate will be deemed to have met the requirement for earning their CPA if the candidate has met any one of the following four conditions:
Earned a graduate degree from an accounting program or department which is accredited by the American Assembly of Collegiate Schools of Business (AACSB), the Association of Collegiate Schools of Business (ACBSP) or any other national accreditation agency recognized by the New Jersey State Board of Accountancy
Earned a graduate degree from a business school or college of business which is accredited by the AACSB, ACBSP or other accrediting agency recognized by the State Board of Accountancy and completed at least 24 semester hours in accounting at the undergraduate level; or 15 semester hours at the graduate level, or an equivalent combination including courses covering the subjects of financial accounting, auditing, taxation and management accounting. An applicant may complete an equivalent combination of undergraduate and graduate level course work based upon a 3:2 ratio level so that three credit hours at the undergraduate level are equivalent to two credit hours at the graduate level.
Earned a baccalaureate degree from a business school or college of business which is accredited by AACSB, ACBSP or other accrediting agency recognized by the State Board of Accountancy and completed the following:
at least 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation and management accounting;
at least 24 semester hours of business courses or substantially equivalent (other than accounting) courses at the undergraduate or graduate level.
Earned a baccalaureate or higher degree from an educational institution which is accredited by the Middle States Association, Commission on Higher Education or other accrediting agency recognized by the Board and completed the following:
at least 30 semester hours of accounting, including courses covering the subjects of financial accounting, auditing, taxation and management accounting; and
at least 24 semester hours in business courses or substantially equivalent (other than accounting courses) at the undergraduate or graduate level.
I do know for California its the CA board that determines which evaluates the course to meet the 150 Requirement.
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