Date of Last Revision:    10/31/2022

License Renewal Date
Last day of birth month annually

CPE Reporting Period
First day of month following birth month to last day of birth month over a three year rolling period

General Requirement
120 hours, with a minimum of 20 per year

Ethics Requirement
4 hours

Other Subject Area Requirements

• 96 hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board.
• 24 hours of CPE sponsored by organizations other than a licensee's firm or employer.

Credit Limitations

• Instruction: Instruction credits are limited to 60 hours combined with authorship.
• Meetings: Board meeting attendance is limited to 4 hours.
• Published Materials: Authorship credits are limited to 60 hours combined with instruction.
• Per Review: Not accepted for CPE credit.
• Nano Learning: The credit to be earned for a single nano learning program is one fifth credit. Only a total of eight (8) CPE credit hours can be reported in a three year reporting cycle using nano learning credits.

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to one (1) times presentation. Repeat instruction is only credited for actual presentation time.
• Partial Credit: Half credits are accepted after first hour.
• University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies
New Mexico accepts CPE credits for programs offered by National Registry sponsors.

View New Mexico Public Accountancy Board Contact Information