Accountancy: Statutes, Rules, and Rule Hearings

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Accountancy: Statutes, Rules, and Rule Hearings

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


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 file a complaint, click here.

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
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