New Mexico CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • 30 semester hours in accounting, 3 of which may be in business law


Need 150 for licensure but do not need 150 to sit for exam.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: 18

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New Mexico CPA Exam Requirements exam fees

Initial Application Fee: $160
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $933.80

Special Fees: Re-exam registration fee $85 regardless of the number of parts requested.

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New Mexico CPA Exam Requirements state board contacts

New Mexico Public Accountancy Board
5200 Oakland NE
Suite D
Albuquerque, NM 87113

Phone: 505-222-9850
Fax: 505-222-9855

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New Mexico CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in New Mexico, follow these steps: Before applying for the exam, evaluate your current credentials. You must be at least 18 years of age and you will need:

    1. A Bachelor's degree, or higher, from a Board-approved college or university,

    2. At least 30 hours in Accounting, 3 of which may be in business law. Finance courses are not acceptable in lieu of accounting courses.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the CPA Examination Services New Mexico Coordinator in Nashville, Tennessee. The application fee will be $160 and the exam fees will be $773.80 for a total of $933.80. Allow up to two weeks after receipt of application, fees and transcripts for processing. You are able to apply for one or more sections of the exam at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third month is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Albuquerque, Las Cruces, Santa Fe, or any other Prometric location that is convenient to you.