Accountancy Laws, Rules, and Policies

Accountancy: Laws, Rules, and Policies

The practice of public accountancy is governed by the 1999 New Mexico Public Accountancy Act. The provisions of this act are set forth in the Public Accountancy Board rules. The text of our rules is available at the official site of the New Mexico Administrative Code.
NMSA Chapter 61: ARTICLE 28B - 1999 Public Accountancy Act
Click Here to go to NM One Source official site
NMAC Chapter 60 Administrative Code: Public Accountants
Chapter 61 Public Accountant

The guide to our governing statute and rules is available here


Complaints may originate from the public, another CPA, a client, a former client, a state or federal agency, and/or other sources. The Board itself may initiate a complaint. Complaints should include support/substantiating documentation. To learn how to file a complaint, select Forms and Applications from menu on left and navigate to web page links below Complaints Procedures and Forms.

Complaints not investigated by the Board include:
    • Fee disputes
    • Authority over non-CPA accountants or bookkeepers (unless holding-out as a CPA)
    • Tax fraud (normally referred to the IRS Fraud Division)
    • Minor errors or mistakes
    • Cases currently in or part of other litigation
    Download 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.

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