New Mexico

New Mexico Public Accountancy Board
www.rld.nm.gov/boards-and-commissions/individual-boards-and-commissions/accountancy/

To sit for the Exam: a bachelor's degree plus 30 semester hours of accounting coursework (up to 3 of which may be business law) — a notably higher accounting-hour threshold to merely sit than most states' more common ~24-hour figure. For full licensure: 150 total semester hours, which may include graduate coursework; many candidates complete a master's degree or post-baccalaureate certificate to reach 150.

1 year (2,000 hours) of qualifying accounting experience, supervised by a licensed CPA (from any U.S. jurisdiction), completed over no less than one and no more than three years preceding the license application.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

New Mexico requires the AICPA 'Professional Ethics: The AICPA's Comprehensive Course' with a score of at least 90% for initial licensure. New Mexico's 30-semester-hour accounting requirement just to sit for the Exam (rather than the more typical 24) is a real state-specific nuance worth flagging to candidates.

https://www.rld.nm.gov/boards-and-commissions/individual-boards-and-commissions/accountancy/licensing-registration-and-renewal/ — accessed 2026-09-30