New Mexico CPA requirements

Wondering how to become a CPA in New Mexico? Your first step should always be to check the New Mexico CPA requirements, because the New Mexico Board of Accountancy will ultimately license you. This page serves as a resource for New Mexico CPA and CPE requirements. Always consult with New Mexico's Board of Accountancy for the most current information.

CPA Exam requirements in New Mexico

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in New Mexico, including: 

  • Must be 18 years of age or older.
  • Must present themselves to be of good moral character.
  • Minimum education requirements, as detailed below.
Minimum education requirement

All CPA Exam candidates in New Mexico must have a bachelor's degree or higher from an accredited college or university. In order to meet the CPA Exam requirements in New Mexico, candidates are required to complete 120 semester hours in various course subjects, including:

  • 30 hours in accounting and other related courses
    • 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.

New Mexico CPA license requirements

In order to earn a certified public accountant license in New Mexico, applicants must meet 150 credit hours, as well as the following requirements.

Minimum experience requirement
  • At least one year of experience providing service or advice, involving the use of:
    • Accounting 
    • Attestation 
    • Management advisory
    • Financial advisory 
    • Tax
    • Consulting skills 
  • 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.

New Mexico CPA license renewals

New Mexico CPAs must renew their license every three years. The cycle occurs on the first day of the month after your birth month and ends on the last day of your birth month three years later.

New Mexico CPA CPE requirements

Continuing professional education (CPE) must be completed in the calendar year prior to the year during which a license is to be renewed. All CPAs must complete 120 hours of CPE credits, that comply with New Mexico Board of Accountancy rules during the three-year period preceding renewal, including:

  • A minimum of 20 CPE hours completed for each reporting year.
  • 24 hours must not be sponsored by your firm.
  • Four ethics 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


Residency, education, degree, age, moral character

Education, experience, ethics, degree, CPE, renewals



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