State CPE Licensing Requirements

New Mexico 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.
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:

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