Professional Licensure/Certification Disclosure - Certified Public Accountant (CPA) - New Mexico Requirements

Sep 2, 2026

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Professional Licensure/Certification Disclosure memorandum dated April 26, 2018 outlining New Mexico requirements for the Certified Public Accountant (CPA) licensure/certification. The memo identifies the New Mexico Public Accountancy Board, provides contact and website details, and specifies eligibility education requirements. It states that after July 1, 2008 applicants must meet baccalaureate and credit hour thresholds, including 30 semester hours in accounting or related coursework (with limits), total 150 semester hours of college education, and accreditation expectations across three levels used by the board for evaluating credentials.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages6

Reading Time15 min

AccessFree to download

Professional Licensure/Certification Disclosure

Overview and Addressee Review Request

New Mexico CPA Agency Information

Eligibility Education Requirements

Accounting and Credit Hour Rules

Accreditation Requirements and Levels

Memorandum April 26,2018 From:Director of Online&Continuing Education To: Academic Department ChairAcademic DeanProvost/VP Academic Affairs Subj:PROFESSIONALLICENSURE/CERTIFICATION DISCLOSURE Please review the Professional Licensure/Certification requirements for Certified PublicAccountant(CPA)in the state of New Mexico below.At the end of the document,pleaseindicate if NSU degree/certificate program meets or do not meet these pre-educationrequirements. | State | New Mexico | | --- | --- | | Professional Licensure/Certification
Title | Certified Public Accountant | | Professional Licensure/Certification
Short Title/Acronym | CPA | | PLC Agency | New Mexico Public Accountancy Board | | PLC Agency Address(Address) | 5500 San Antonio Dr.NE,Suite A | | PLC Agency Address(Address2) | | | PLC Agency Address(City),(State,
Zip Code | Albuquerque NM87109 | | PLC Agency Contact Name | | | PLC Agency Point of Contact Title | | | PLC Agency Contact Phone | 505-222-9850 | | PLC Agency Contact Email | accountancy.board@state.nm.us | | PLC Agency Website URL | http://www.rld.state.nm.us/boards/Accountancy.aspx | | Links to Rules/Regulations/Statutes | http://www.rld.state nm.us/boards/Accountancy Rule
s and Laws.aspx | | Parent Agency Name | | | Reciprocity Agreement? | | | Is the PLC Agency a member of a
Reciprocity or Regional/National
Compact | Other | | Does the PLC Agency require
educational institutions be approved in
the state where the individual will
apply for PLC? | No | | URL for approval process information | | | Accreditation required for Degree-
Granting Institutions | | | --- | --- | | Degree Requirements to be eligible for
Professional Licensure/Certification | Bachelor Degree | | The PLC Agency requires specific
type of Education Hours to be eligible
for PLC | Semester Credit Hours | | Total Credit Hours above/Post
Education Hours Required to be
eligible for PLC | 150 | | Specific Education Undergraduate
Requirements | 16.60.2.9EDUCATION REQUIREMENTS:A.
After July 1,2008,Section 8C of the act requires an
applicant for the uniform CPA examination to hold a
baccalaureate degree or its equivalent conferred by a
college or university acceptable to the board,with
30 semester hours in accounting or the equivalent as
determined by the board.B.After July 1,2008,
Section 8C of the act requires an applicant for a
certificate to have at least 150 semester hours of
college education or its equivalent earned at a college
or university acceptable to the board.Any course for
which credit has been awarded by the institution will
be accepted toward meeting the 150-semester hour
requirement.C.The board will accept not fewer than
30 semester hours of accounting or audit related
courses(3 semester hours may be in business law),
without repeat,from a board -recognized educational
institution.The recognized educational institution
must have accepted them for the purposes of
obtaining a baccalaureate degree or equivalent,and
they must be shown on an oficial transcript.D.A
prospective CPA examination or CPA certificate
candidate is considered as graduating from an
accredited college or university acceptable to the
board if,at the time the educational institution
grants the applicant's degree,it is accredited at the
appropriate level as outlined in these rules.As used
in these rules,"accreditation"refers to the process of
quality control of the education process.There are 3
different levels of accreditation referred to in these
rules,and the degree to which the board relies on
accreditation differs according to the level at which
the degree granting institution is accredited.In
reviewing and evaluating a candida

FAQs

What certification/licensure is covered in this memorandum?

The memorandum covers Certified Public Accountant (CPA) professional licensure/certification requirements in New Mexico.

What education hours and accounting coursework are required for eligibility?

After July 1, 2008, applicants must have at least 150 semester hours of college education (or equivalent) and at least 30 semester hours in accounting or audit-related courses, with limited allowance for business law.

How does the board evaluate accreditation for degree-granting institutions?

The board relies on accreditation at three different levels: level 1 for the degree-granting institution itself, level 2 for a business school/college of business, and level 3 for an accounting program or department, with recognized accrediting agencies specified for each level.

Sep 2, 2026

Upload by Violet