New Mexico CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for New Mexico? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering New Mexico, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all New Mexico CPA requirements. For example, did you know that no more than three of the 30 accounting semester hours required may be in business law?

Please note that obtaining a CPA license in NM may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.

CPA Exam Requirements in New Mexico


  • Bachelor’s degree is required.
  • 120 credit hours are required to sit for the CPA exam; 150 credit hours are required to be licensed as a CPA.
  • 30 credit hours must be in accounting courses; no more than 3 of the 30 hours may be in business law.
  • Specifics for required courses and semester hours. See full education requirements on the New Mexico Board of Accountancy website.

View Other New Mexico Education Requirements.

New Mexico State Requirements & Education Options

Eligibility for Examination

As a first-time applicant, you must:

  • Be of good moral character,
  • Be at least 18 years of age,
  • Possess the equivalent of a U.S bachelor’s degree from a regionally accredited college or university which includes at least 30 hours must be in accounting. No more than three of the 30 hours may be in business law.

All education requirements must be competed at the time of application. All education transcripts and/or international evaluations are to be submitted at the time of the first-time application to CPA Examination Services directly from the academic institution(s).

Applicants for a certificate will be required to have the equivalent of at least 150 semester hours of college education (Rule 61-28B 8).


US citizenship is not required.
New Mexico residency is not required.


Minimum age:
18 Years Old

Find CPA Test Centers

Visit to find a CPA test center in New Mexico near you.

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Exam Fees:
Initial Application Fee: $160.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $993.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
New Mexico State Board of Public Accountancy
Phone: 505-222-9850

5500 San Antonio Dr. NE, Suite A
Albuquerque, NM 87109

CPA License Requirements in New Mexico


Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in New Mexico can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the New Mexico State Board of Accountancy for complete licensing information.

Links and Resources:

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