New Mexico
State CPE Requirements
State Board Website:
New Mexico State Board Website
License Renewal Deadline:
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
Total CPE Hours Required:
120 hours
Minimum CE Hours per year:
20 hours
Ethics Requirements:
4 hours
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 credits can be reported in a three year reporting cycle using nano learning credits.
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.
Other State Policies:
New Mexico accepts CPE credits for programs offered by National Registry sponsors.
Recommended Ethics Product
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Regulatory Ethics
Professional Ethics for CPAs
Kelen Camehl, CPA, MBAQAS Self-StudyCredits: 4 $116.00$116.00 – $136.00
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Behavioral Ethics
General Ethics for CPAs
Joseph Helstrom, CPAQAS Self-StudyCredits: 4 $116.00$116.00 – $136.00
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Regulatory Ethics
Accountant Ethics for New Mexico
Steven M. Bragg, CPAQAS Self-StudyCredits: 4 $116.00$116.00 – $136.00