The Accountancy Licensing Library

New Mexico


New Mexico offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial CPA Certificate/License


Initial License

Initial CPA Certificate/License. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in New Mexico.

An Initial New Mexico CPA Certificate/license may be obtained by:

  • Examination - This refers to an individual who sits for and passes the Uniform CPA Examination as a registered and qualified New Mexico candidate; or
  • Grade Transfer - This refers to an individual who sits for and passes the Uniform CPA Examination in another state but who has not become licensed in another state. This individual must demonstrate New Mexico residency.
  • Click Initial Licensure in the menu bar at the top of this page for additional information.

    Initial CPA Certificate/License - by Reciprocity


    Reciprocal License

    Initial CPA Certificate/License - By Reciprocity. An Applicant having a valid unrevoked license to practice as a CPA from a jurisdiction other than New Mexico and is planning to practice public accountancy in the state of New Mexico can apply for an Initial CPA Certificate/License - By Reciprocity.

    NOTE: Priority Application Processing for Military Families - The State of New Mexico has passed HB180 that calls for priority processing of licensure applications for military service members, the spouse of a military service member or a recent veteran.

    Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

    Practice Privileges


    Practice Privilege / Mobility / Interstate Practice

    Practice Privileges.


    Additional information on Practice Privileges is available at NMSA 1978, § 61-28B-26 and N.M. Code R. § 16.60.3.14.


    Effective July 1, 2008, an individual whose principal place of business or residence is not in New Mexico may exercise all the practice privileges of New Mexico CPAs without the need to obtain a certificate, give notice or pay a fee to the New Mexico Public Accountancy Board if the individual:

    • Holds a valid license from a substantially equivalent jurisdiction; OR
    • Has the following individual CPA qualifications:
      • Holds a valid license as a CPA from any state;
      • Has at least 150 semester hours of college education, including a baccalaureate or higher degree, conferred by a college or university acceptable to the Board;
      • Achieves a passing grade on the Uniform CPA Exam; and
      • Possesses at least one (1) year of experience, including any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, which may be obtained through government, industry, academic or public practice, all of which can be verified by a licensee.

    Please Note: A person who passed the uniform CPA examination and holds a valid license issued by any other state prior to January 1, 2012, may be exempt from the 150-semester-hour education requirement.


    A CPA whose principal place of business or residence is not New Mexico and who has a valid certificate/license from a state that is not substantially equivalent must obtain an individual substantial equivalency evaluation through NASBA's CredentialNet service prior to exercising practice privileges. Individuals who are not licensed in a substantially equivalent state and do not have substantially equivalent individual qualifications must apply for a reciprocal license.


    Click Reciprocal Licensure above for additional information.


    An individual who qualified for practice privileges may offer or render professional services whether in person or by mail, telephone, or electronic means without the need to notify the New Mexico Public Accountancy Board or remit a fee.


    Consent to Jurisdiction

    A person exercising the practice privilege and the firm that employs the licensee simultaneously shall consent, as a condition of exercising the practice privilege:

    • To submit to the personal and subject matter jurisdiction and disciplinary authority of the New Mexico Public Accountancy Board;
    • To cease offering or rendering professional attest services in New Mexico in the event the license from the state of the person's principal place of business is no longer valid;
    • To fully comply with the 1999 New Mexico Public Accountancy Act and related Board rules; and
    • To appointment of the state board that issued the license as agent upon whom process may be served in an action or proceeding by the New Mexico Public Accountancy Board against the licensee.
    • A person exercising the practice privilege shall cease offering or rendering professional attest services in New Mexico in the event the license from the state of the person's principal place of business is no longer valid.


    Firm Registration Requirements May Apply

    A firm that does not have an office in New Mexico may offer or render attest services for a client in New Mexico and may use the title "CPA" or "CPA firm" without a New Mexico firm permit only if the firm:

    • Offers or renders the services through a person with practice privileges in New Mexico, provided that the firm can lawfully perform the services in the state where the person's primary place of business is located;
    • Meets New Mexico's firm ownership requirements; and
    • Meets New Mexico's peer review requirement.


    A firm without an office in New Mexico that does not perform attest services or reviews of financial statements may perform other professional services while using the title "CPA" or "CPA firm" in New Mexico without a permit issued by the New Mexico Public Accountancy Board only if:

    • The firm performs services through a person with practice privileges; and
    • The firm can lawfully perform services in the state in which the firm has its principal place of business.


    For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

    • An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
    • A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
    • An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
    • Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
    • A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
    • Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
    • An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.


    Click Practice Privilege in the menu bar at the top of this page for additional information.

    Firm Permit


    Firm Registration

    Firm Permit. Any firm or office thereof established or maintained in New Mexico for the practice of public accounting, which performs or offers to perform accountancy services for a client or potential client by holding themselves out to the public in the state of New Mexico must register and obtain a firm permit from the New Mexico Public Accountancy Board. Each office of the firm within New Mexico must obtain a firm permit.

    Click Firm Registration in the menu bar at the top of this page for additional information.

    Relinquish a License


    Relinquish a License

    License Relinquishment: Any individual CPA licensed in New Mexico who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the New Mexico Public Accountancy Board.

    Click Relinquish a License in the menu bar at the top of this page for additional information.