New Mexico CPA Requirements
Everything you need to become a CPA in New Mexico
Key Facts
- ✓120-credit pathway available since January 1, 2026 (HB 296)
- ✓150-credit and master's degree pathways also available
- ✓CPA Exam window extended from 18 to 30 months
- ✓2 years experience required under 120-credit pathway
- ✓120 hours of CPE required every 3 years (reporting period differs from renewal)
*New Mexico offers a 120-credit pathway (HB 296) with additional experience requirements. See Licensure Pathways below for details.
International Candidates: New Mexico does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing and tax courses
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
Exam vs. Licensure: New Mexico requires different credit thresholds to sit for the CPA exam versus obtaining your license. Business credits: 0 to sit, 30 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours with accounting/business concentration
- •30 credits in accounting
- •1 year of general accounting experience
120-Credit + Experience Pathway
Effective: January 1, 2026
- •Bachelor's degree with accounting or business concentration
- •2 years of general accounting experience
- •CPA Exam window extended from 18 to 30 months
Master's Degree Pathway
Effective: January 1, 2026
- •Post-baccalaureate degree with accounting or business concentration
- •1 year of general accounting experience
New Mexico State Board of Accountancy
New Mexico Public Accountancy Board
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
New Mexico CPE & License Renewal
Frequently Asked Questions
Education Programs for New Mexico
2 programs meet CPA education requirements in New Mexico. Browse by category to find the right fit.
Related Resources
Planning your CPA journey in New Mexico? These guides can help.
Ready to Start Studying?
Find the perfect CPA review course for your New Mexico CPA journey.