New Mexico CPA Requirements

How to become a CPA in the state of New Mexico…

How to become a CPA in New Mexico?

To become a CPA, you must first pass the Uniform CPA Exam. However, every state’s eligibility requirements to sit for the exam and obtain a license differ. This page contains information on CPA examination and licensing requirements in New Mexico.

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Overview of New Mexico Requirements


Semester Units


in Application fees


Years of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

New Mexico CPA requirement details:

Credit Requirements: Applicants must provide a transcript with 150 credit hours, including 30 hours in accounting study. Out of these 30 hours, no more than three can be in business law study. Educational requirements must be completed at the time of application. 

Minimum degree: Baccalaureate.

Additional Requirements: None.

Educational Requirement: Applicants must possess a Bachalaureate with 150 credit hours, including 30 hours in accounting-specific subjects, out of which no more than three can be in business law.

Experience Requirements: Candidates must obtain at least one year of work experience providing attest, accounting, management advisory, financial advisory, tax preparation, or consulting services. Verification from a licensed CPA is necessary. 

Ethics Exam: Yes – all applicants must pass the Uniform AICPA Ethics Exam with a grade of 90% or higher to obtain a license. 

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: There is no residency or citizenship requirement for New Mexico CPA candidates. 

More Requirements: None.

The New Mexico Public Accountancy Board

5500 San Antonio Dr. NE, Suite A

Albuquerque, NM  87109

(505) 222-9850

(505) 222-9845 Fax

[email protected]

Initial application fee: $180

Registration fee: $95

Re-examination fees: applicants must pay the Board fee for each exam section retaken and a registration fee of $95. 

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,227.60

All fees are non-refundable.

New Mexico CPA licenses must be renewed annually. CPAs failing to renew their licenses within 90 days of the expiration date will lose their permit to practice.

New Mexico licensees must complete 120 hours of CPE over a three-year reporting period, with at least 20 hours per year. At least 96 of 120 hours must be in technical subjects and four hours in accounting-specific ethics.

For more information on requirements for the CPA examination, licensing, and license renewals, please contact the New Mexico Public Accountancy Board or visit the New Mexico Society of CPAs website. 

A comprehensive guide on obtaining a New Mexico CPA license can be found here. FAQs on the state’s CPA policies are here

Note: You can find the state’s laws and regulations regarding CPA here.

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