New Mexico CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including at least 30 hours in accounting (three of the 30 accounting hours may be in business law).

The 30 hours may be included in the baccalaureate program or may be taken outside of the program.

Minimum experience requirement
At least one year of experience providing service or advice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills is required.

Experience must be verified by a certified public accountant licensed in a US jurisdiction during the period of attestation.

Ethics exam
Each applicant must provide proof of passing the American Institute of Certified Public Accountants (AICPA) Professional Ethics: The AICPA's Comprehensive Course with a score of 90% or better.

every three years

120 CPE hours in a full 36 month reporting cycle.

A minimum of 20 CPE hours completed for each reporting year.

24 hours must not be sponsored by your firm.

Four ethic hours completed for a full 36 month reporting cycle.

At least 96 of the 120 CPE hours must be technical hours:

  • accounting
  • accounting- governmental
  • administrative practice
  • auditing
  • auditing- governmental
  • business law
  • business evaluation
  • computer courses
  • computer science
  • economics
  • ethics (behavioral and regulatory) 
  • finance
  • fraud examination
  • litigation
  • management advisory services
  • mathematics
  • production
  • specialized knowledge and applications statistics
  • taxes

24 hours can be in non-technical subjects including:

  • business management and organization 
  • communications
  • employee management
  • firm management
  • marketing
  • personnel / HR
  • personal development
  • social environment of business

Other requirements
Must be at least 18 years of age and of good moral character.


Residency, education, degree, age, moral character

Education, experience, ethics, degree, CPE, renewals



Now Leaving

You are leaving the website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the website.