Instructors, Training Requirements, and Continuing Education

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. This experience must be verified by a certified public accountant licensed in a U.S. jurisdiction during the period of attestation.

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. This self-study course must be completed within one year from the date of purchase. Click here to purchase Professional Ethics: The AICPA’s Comprehensive Course.

Individuals who completed a state board-administered ethics exam are not required to complete the ethics course through AICPA unless the administering state is unable to provide verification. This information must be verified through a completed Interstate of Exchange form. If you are unable to obtain verification, then you must retake the course through AICPA.

To obtain licensure in New Mexico all applicants are required to complete a state and federal criminal background check. Please see the Background Report Instructions page for full details.

There is a fee associated with each licensing and firm application. The board accepts only check or money order unless renewing a license or firm online. Checks and money orders can be made out to the New Mexico Public Accountancy Board. If renewals are not received or postmarked by the expiration date, a late fee will be assessed. Please visit the fees page for specific application fee amounts.

Unless in EXEMPT status, established firms that have a completed peer review must submit a copy of the Reviewer’s Report, the Acceptance Letter, and, if applicable, a copy of the Completion Letter from a qualified peer review program. New firms are required to submit a peer review report within 18 months of their first engagement, and must submit a copy of the confirmation letter showing enrollment in an AICPA affiliated peer review program with this application.

Each initial/ renewal firm application must include the licensing information and attest experience of all Shareholder(s), Stockholder(s), Proprietor(s), Partner(s) and any other employees holding a CPA license. You may use the space provided on the application or include the information on a separate sheet of paper.

Each firm must provide a current copy of the firms Articles of Organization/Incorporation that is registered with the Secretary of State including business ID number. Not applicable for Sole Proprietorship. If you are renewing your firm and your business type has changed since your last renewal, you are required to submit a current copy of your firms Articles of Organization/Incorporation that is registered with the Secretary of State including business ID number. Not applicable for Sole Proprietorship.