State CPA CPE Licensing Requirements

New Mexico CPA CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted: Yes
Renewal Date: Last day of licensee's birth month annually
Reporting Period: Triennial rolling cycle ending on the last day of licensee's birth month
Required Hours: 120 hours every 3 years with a minimum of 20 hours per year. A minimum of 96 hours must be in technical subjects, such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board as directly related to the professional competence of the individual.
Ethics Required: 4 hours every 3 years
Subject Rqmts: None
Credit Limits:
  • 4 hour limit on Board meeting attendance.
  • 24 hours must NOT be sponsored by the individual's firm or employer. The hours may be taken on-line or through self-study, provided they are not sponsored by the employer.
  • Authorship credits are limited to 50%. Board will determine amount of credit.
  • Instructor credits are limited to 50% and no repetitions for credit will be approved without substantial technical changes. Maximum credit is actual presentation time plus up to twice the presentation time for preparation.
  • Practice Review is limited to 24 credits.
  • University or college courses: Credit Courses - each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour equals 1 CPE hour credit.
Other Policies: Self-study credits, which require registration and provide evidence of satisfactory completion, will qualify with the amount of credit to be determined by the board
Contact Info: New Mexico Public Accountancy Board
5200 Oakland NE, Suite D
Albuquerque, NM 87113
Phone: 505-222-9850
Fax: 505-222-9855
Web address: http://www.rld.state.nm.us/boards/Accountancy.aspx

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