16 OCCUPATIONAL AND PROFESSIONAL LICENSING - CHAPTER 60 PUBLIC ACCOUNTANTS - PART 3 LICENSURE AND CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS

Sep 4, 2026

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Specifies the rules under 16 Occupational and Professional Licensing for Chapter 60 Public Accountants, Part 3. Defines the issuing agency as the State of New Mexico Public Accountancy Board and outlines scope for individuals pursuing certification as CPAs and maintaining or reinstating New Mexico certificate or license status through continuing professional education (CPE). States statutory authority, duration, effective date, objective to protect the public interest, and application requirements using board-prescribed forms, including acceptance of electronic signatures.

LanguageEnglish

CategoryExam

FormatPDF

Pages11

Reading Time28 min

AccessFree to download

Issuing Agency

Scope

Statutory Authority

Duration and Effective Date

Objective

Definitions (Reserved)

Application Requirements

Initial Certificate/License Requirements

TITLE 16 OCCUPATIONAL AND PROFESSIONAL LICENSING CHAPTER 60 PUBLIC ACCOUNTANTS PART 3 LICENSURE AND CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS [16.60.3.1](16.60.3.1) ISSUING AGENCY: State of New Mexico Public Accountancy Board [ [16.60.3.1](16.60.3.1) NMAC-Rp 16 NMAC 60.4.1 & 16 NMAC 60.6.1, 2/14/2002] [16.60.3.2](16.60.3.2) SCOPE: General public: Individuals seeking to become certified public accountants (CPAs) CPAs and registered public accountants (RPAs) seeking to maintain their New Mexico certificate/license status through continuing professional education (CPE) . [ [16.60.3.2](16.60.3.2) NMAC-Rp 16 NMAC 60.4.2 & 16 NMAC 60.6.2, 2/14/2002] [16.60.3.3](16.60.3.3) STATUTORY AUTHORITY: 1999 Public Accountancy Act, Sections 61-28B-1 to 61-28B-29 NMSA 1978. [ [16.60.3.3](16.60.3.3) NMAC-Rp 16 NMAC 60.4.3 & 16 NMAC 60.6.3, 2/14/2002] [16.60.3.4](16.60.3.4) DURATION: Permanent. [ [16.60.3.4](16.60.3.4) NMAC-Rp 16 NMAC 60.4.4 & 16 NMAC 60.6.4, 2/14/2002] [16.60.3.5](16.60.3.5) EFFECTIVE DATE: February 14, 2002, unless a later date is cited at the end of a section.[16.60.3.5 NMAC-Rp 16 NMAC 60.4.5 & 16 NMAC 60.6.5, 2/14/2002] [16.60.3.6](16.60.3.6) OBJECTIVE: Protect the public interest by implementing provisions of the 1999 Public Accountancy Act (act) which provide for initial application issuance and renewal ofCPA and RPA certificates/licenses; reinstatement of expired, cancelled, suspended or revoked CPA/RPA certificates; application and issuance of CPA certificates through interstate and international reciprocity; establishment of intent to practice privilege under substantial equivalency; maintenance of professional competency through continuing professional education (CPE) ofCPA and RPA certificate/license holders; and change of status application procedures between active/inactive or retired status. [ [16.60.3.6](16.60.3.6) NMAC-Rp 16 NMAC 60.4.6 & 16 NMAC 60.6.6, 2/14/2002] [16.60.3.7](16.60.3.7) DEFINITIONS: [RESERVED] [ [16.60.3.7](16.60.3.7) NMAC-Rp 16 NMAC 60.4.7 & 16 NMAC 60.6.7, 2/14/2002] [16.60.3.8](16.60.3.8) APPLICATION REQUIREMENTS: All certificate/license applications and renewals shall be made on and meet all information requirements contained in board prescribed forms. Applications will not be considered complete and filed with the board until all required information and board prescribed fees have been received. Electronic signatures are acceptable for applications submitted pursuant to 16.60.1 NMAC through 16.60.50 NMAC. [ [16.60.3.8](16.60.3.8) NMAC-Rp. 16 NMAC [60.4.8.1, 2/14/2002; A,](60.4.8.1, 2/14/2002; A,) 10/1/2020] [16.60.3.9](16.60.3.9) INITIAL CERTIFICATE/LICENSE REQUIREMENTS: A. An applicant for initial certification/licensure shall demonstrate to the board's satisfaction that he: (1) lacks a history of dishonest or felonious acts; (2) meets the education, experience and examination requirements of the board; and (3) passes the American institute of certified public accountants ethics examination with ascore of ninety percent or higher. B. Integrity requirement: The board may assess integrity based upon applicant-provided references and background checks to determine an applicant's history of dishonest or felonious acts. The board may request the presence at a board meeting of an applicant for whom it has unanswered questions. C. Criminal history background check: Pursuant to Section 61-28B-8.1 of the act, all applicants for initial issuance or reinstatement of a certificate and license in New Mexico shall be required to be fingerprinted to establish positive identification for a state and federal criminal history background check. Applicants can submit fingerprints through the board approved live scan location prescribed by the New Mexico Department of Public Safety (DPS) . (1) The applicant will register online, through the approved live scan website, with the board’s Originating Agency Identification (ORI) number and make payment with regi

FAQs

Who is the issuing agency for these public accountant licensure requirements?

The issuing agency is the State of New Mexico Public Accountancy Board.

What is the purpose of these rules?

The objective is to protect the public interest by implementing provisions for initial issuance, renewal, reinstatement, reciprocity, intent to practice, professional competency through CPE, and status changes between active/inactive or retired.

How must applications and renewals be submitted to the board?

Applications and renewals must be made on and meet all information requirements in board-prescribed forms; they are not considered complete until all required information and board-prescribed fees are received, and electronic signatures are acceptable where applicable.

Sep 4, 2026

Upload by Jake