New Mexico CPA Requirements (2026): Exam and License
New Mexico exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree + 30
New Mexico’s current exam instructions describe a qualifying bachelor’s degree and 30 accounting credits. Enacted HB 296 specifies a 30-month exam-credit period starting from score release.
Check exam entryCheckpoint 2
Can I obtain the license?
HB 296, Chapter 105, effective January 1, 2026, provides three degree and experience combinations and supersedes the older 150-only licensing summary.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
New Mexico CPA Exam eligibility
New Mexico’s current exam instructions describe a qualifying bachelor’s degree and 30 accounting credits. Enacted HB 296 specifies a 30-month exam-credit period starting from score release.
- The 30-month clock comes from the enacted law, not the older board material describing 18 months.
- The current exam has AUD, FAR, REG, and one Discipline; old BEC references do not describe today’s exam.
Map your transcript
New Mexico accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 30 credits | Use the current exam degree rules | Qualifying bachelor’s degree |
| Additional-30 licensing path | Additional credits are in accounting/business | Part of the specified additional-credit basket | Do not interpret as any 30 elective credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
New Mexico CPA license pathways
HB 296, Chapter 105, effective January 1, 2026, provides three degree and experience combinations and supersedes the older 150-only licensing summary.
| Route / availability | Education | Experience |
|---|---|---|
| Additional-30 route | Bachelor’s degree plus 30 accounting/business credits | 1 year |
| Bachelor’s concentration route | Bachelor’s degree with qualifying concentration | 2 years |
| Master’s concentration route | Master’s degree with qualifying concentration | 1 year |
- The additional-30 route specifies accounting/business credits, not an unrestricted extra-credit total.
- Final concentration implementation, fingerprints, ethics, and any grade-transfer conditions should be checked separately.
Dates that affect your decision
Planning for New Mexico CPA requirements in 2027
For 2027, preserve the January 2026 law and actual 30-month credit rule; do not carry the superseded PDF forward as current guidance.
January 1, 2026
EffectiveHB 296 pathways and credit window
The law establishes the new combinations and a 30-month exam-credit period from score release.
Worked planning example
A 2023 board PDF conflicts with current law
Illustrative candidate scenario, not an eligibility determination.
Starting point
You find an older PDF describing 150 credits, an 18-month clock, or BEC.
What the rules mean
Those statements cannot establish current requirements where the enacted law and current exam instructions supersede them.
Next action
Use the new statutory pathway, verify the final concentration rules, and record the actual score-release-based deadline in your candidate account.
From education to an appointment
How to apply and prepare in New Mexico
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
New Mexico CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $106.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the New Mexico CPA Exam requirements in 2026?
- New Mexico’s current exam instructions describe a qualifying bachelor’s degree and 30 accounting credits. Enacted HB 296 specifies a 30-month exam-credit period starting from score release. The 30-month clock comes from the enacted law, not the older board material describing 18 months. The current exam has AUD, FAR, REG, and one Discipline; old BEC references do not describe today’s exam.
- Does New Mexico require 150 hours for CPA licensure in 2026?
- HB 296, Chapter 105, effective January 1, 2026, provides three degree and experience combinations and supersedes the older 150-only licensing summary. Additional-30 route: Bachelor’s degree plus 30 accounting/business credits; 1 year. Bachelor’s concentration route: Bachelor’s degree with qualifying concentration; 2 years. Master’s concentration route: Master’s degree with qualifying concentration; 1 year.
- How should I plan for New Mexico CPA requirements in 2027?
- For 2027, preserve the January 2026 law and actual 30-month credit rule; do not carry the superseded PDF forward as current guidance.
- Are New Mexico exam eligibility and licensing the same?
- They are separate checkpoints. Those statements cannot establish current requirements where the enacted law and current exam instructions supersede them. Use the new statutory pathway, verify the final concentration rules, and record the actual score-release-based deadline in your candidate account.
- What should I confirm before applying in New Mexico?
- Final course-concentration implementation for each new degree path remains a confirmation item.
- Does a CPAPass account apply for my New Mexico license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official New Mexico requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.