Accountancy: Overview

NOTICE: CPA firm permit renewals have transitioned to online. The Board will not be mailing out paper renewals.

NOTE FOR OUT OF STATE FIRM PERMIT HOLDERS/APPLICANTS: In New Mexico, a firm permit is not required for a firm that does not have an office in this state but is licensed and in good standing in their home state, and offers or renders attest and non-attest services in this state. Please click and read the following link for a better understanding of Firm Mobility. You may also find this link helpful; CPA Mobility.


November 12, 2021

The NMPAB is planning to host this event in person. This is subject to change due based off the covid restrictions at that time.

The New Mexico Public Accountancy Board (NMPAB) issues licenses to both Certified Public Accountants (CPA) and CPA firms to practice public accountacy in New Mexico.

Public accountancy means the performance of one or more kinds of services involving accounting or auditing skills, including the issuance of reports on financial statements, the peformance of one or more kinds of management, financial advisory or consulting services, the preparation of tax returns or the furnishing of advice on tax matters.

The Board sets professional and educational standards for CPAs for obtaining and maintaining licenses, and ensures CPA firms report peer reviews of their performance. The Board also investigates complaints from the public against CPAs and/or CPA firms and takes appropriate disciplinary action when professional and ethical standards are violated.

Complaints not Investigated by the Board Include:

  • Fee disputes
  • Authority over non-CPA Accountants or Bookkeepers (unless holding out as a CPA or CPA Firm)
  • Tax Fraud (Referred to the IRS fraud division)
  • Minor errors or mistakes
  • Cases currently in or part of other litigation

Staff Directory:

Alexa Martinez, Licensing and Financial Administrator
Anne Custy, Licensing Manager
Ernest Santucci, PI, CFI, PCI, Board Investigator
Noel Davis, Executive Director

Board Contact Information:

The New Mexico Public Accountancy Board
5500 San Antonio Dr. NE, Suite A
Albuquerque, NM  87109
(505) 222-9850
(505) 222-9845 Fax

Unlicensed Activity

Tip Form

Help Us Identify Unlicensed Individuals and Firms holding out as Certified Public Accountants and Firms

If you suspect websites, signage, business cards, letterheads, or other marketing materials that are false or misleading, please let us know.


Unless EXEMPT because of not performing these services, a firm seeking registration to engage in the practice of public accountancy must undergo a peer review at least once every three years.  Participation is required of each firm that performs auditing engagements, including but not limited to audits, reviews, financial statements, compilations, attestation, forecasts, or projections [16.60.4 NMAC].  Firms that perform audits under the Statements on Auditing Standards (SASs), audits under Government Auditing Standards (GAS), and/or examinations under the Statements on Standards for Attestation Engagements (SSAEs) are required to have system peer reviews. Firms that only perform services under Statements on Standards for Accounting and Review Service (SSARs) or services under SSAEs not included in system reviews are required to have an engagement review. An EXEMPT firm DOES NOT independently as an exempt firm perform work or sign accounting and/or financial statements on audit engagements, including but not limited to audits, agreed upon procedures, reviews, compilations, attestations, forecasts, or projections

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To check the Peer Review status of firms performing peer reviewable engagements go to the following AICPA website and search by state.

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To verify the CPA license of a firm or individual, go to the following NASBA website and search.

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