Licensing, Registration, and Renewal
Accountancy: Licensing, Registration, and Renewal
IMPORTANT: Effective February 20, 2023
The New Mexico Regulation and Licensing Department has implemented an online licensing system for all Public Accountancy Board occupations. This investment will simplify the licensing process, making it easier for applicants and licensees to apply for and renew licenses in New Mexico.
Applications for initial licensure must be submitted through an online portal.
Click here to apply.
Look Up a License
CPA Certificate Requirements
Firm Permit Requirements
Exam and Education Schedule
Public Accountancy Board Examinations Required For Licensure
Uniform CPA Examination:
The Uniform CPA Examination is a national, standardized examination administered via computer in all 50 states as well as five US territories and a number of foreign countries.
The examination consists of four sections; only one section may be taken at a time. These sections are: Business Environment and Concepts, Regulation, Audit, and Financial Accounting and Reporting. The examination is developed and graded by the American Institute of Certified Public Accountants. A passing scaled score for each section is 75.
The New Mexico education requirement to sit for the examination is completion of a bachelor’s degree and 30 semester hours of credit in accounting.
Qualification and registration for the examination is conducted by CPA Examination Services at http://nasba.org/exams/cpaexam/newmexico/ and 800-CPA-EXAM (800-272-3926). [The New Mexico Public Accountancy Board does not administer the CPA exam and you do not apply for licensure until successful completion of all four (4) parts of the CPA exam.] Once an individual has been deemed eligible by CPA Examination Services to sit for the examination, scheduling information will be provided to the candidate. Candidates may schedule appointment times at a Prometric Testing Center eight months out of the year.
All four sections of the examination must be passed within an 18-month window. If all four sections are not passed within an 18-month period, credit for any test section passed outside the 18-month period will expire, and that test section must be retaken.
Once a candidate passes all four sections of the Uniform CPA Examination, official score reports will be sent to the board office directly from CPA Examination Services.
AICPA Ethics Examination:
In addition to passing the Uniform CPA Examination, all applicants for initial licensure must pass the American Institute of CPAs Ethics Examination with a grade of 90 percent or higher. This is a self-study examination. It may be ordered from the New Mexico Society of CPAs at <www.nmscpa.org> or at 505-246-1699.