New Mexico Public Accountancy Board · NMAC 16.60
New Mexico CPAs must complete 120 hours of continuing professional education over a rolling three-year period, with a minimum of 20 hours in each reporting year. At least 96 of the 120 hours must be in technical subjects, at least 24 hours must be sponsored by an organization other than the licensee's own firm or employer, and 4 hours must be ethics.
New Mexico keys the cycle to your birth month: a reporting year begins on the first day of the month after your birth month and ends on the last day of your birth month. The license renews on the last day of your birth month each year.
One square equals one CPE hour across the rolling three-year cycle.
| Total CPE hours | 120 hours in each full 36-month reporting cycle |
|---|---|
| Annual minimum | 20 hours in each reporting year |
| Reporting period | First day of the month following your birth month to the last day of your birth month, over a rolling three-year period |
| License renewal | Last day of the CPA's birth month, annually |
| Ethics requirement | 4 hours for a full 36-month reporting cycle. General and state-specific ethics are both acceptable. |
| Technical minimum | 96 of the 120 hours must be in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the Board |
| Outside-sponsor minimum | 24 of the 120 hours must be sponsored by an organization other than the licensee's firm or employer. These may be taken online or through self-study provided the employer is not the sponsor. |
| Nano learning cap | Total of 8 CPE credit hours in a three-year reporting cycle |
| Instruction and authorship | Limited to 60 hours combined. Maximum credit is actual presentation time plus up to twice that for preparation. No repetitions without substantial technical changes. |
| Practice review | Limited to 24 credits |
| Board meeting attendance | Limited to 4 hours |
| University/college | Each semester hour equals 15 CPE hours; each quarter hour equals 10 CPE hours |
| Partial credit | One-fifth and one-half credits accepted |
| New licensees | The three-year reporting cycle begins the month after the birth month following initial licensing |
Getting all your CPE through in-house firm training. New Mexico requires at least 24 of the 120 hours to be sponsored by an organization other than your own firm or employer. A CPA at a large firm with a strong internal training programme can hit 120 hours and 96 technical hours and still fail this requirement.
Satisfies the four-hour ethics requirement for a full 36-month reporting cycle. New Mexico accepts general or state-specific ethics, with acceptable topics including the AICPA Code of Professional Conduct, New Mexico's professional conduct provisions, Circular 230, malpractice avoidance, organization ethics, and moral reasoning.
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Courses from an independent sponsor count toward the 24-hour non-employer requirement
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New Mexico ties everything to the licensee's birth month, so reporting years do not line up with the calendar.
A CPA born in August has a reporting year running September 1 to August 31. The 36-month cycle is three of these stacked together.
Required in every reporting year of the cycle.
All four requirements apply to the full cycle. Mark each course T for technical or NT for non-technical when reporting.
Each license is issued for a one-year period effective the first day of the month following the holder's birth month.
The three-year reporting cycle begins the month after the birth month following initial licensing.
New Mexico's 96-hour technical floor is one of the highest proportions in the country — 80% of the total requirement.
New Mexico CPAs need 120 hours of CPE in each full 36-month reporting cycle, with a minimum of 20 hours in each reporting year.
Within the 120, at least 96 must be technical, at least 24 must be sponsored outside the licensee's firm or employer, and 4 must be ethics.
A reporting year begins on the first day of the month after your birth month and ends on the last day of your birth month, measured over a rolling three-year period.
For a CPA born in August whose cycle renews in 2026, the 36-month reporting cycle would run September 1, 2026 through August 31, 2029.
Annually, on the last day of the licensee's birth month.
Each license is issued for a one-year period effective the first day of the month following the holder's birth month.
Four hours of ethics completed for a full 36-month reporting cycle.
Acceptable topics include the AICPA Code of Professional Conduct, New Mexico's professional conduct provisions for CPAs, Treasury Circular 230, malpractice avoidance, organization ethics, moral reasoning, and the duties of the CPA to the public, clients, and colleagues. General and state-specific ethics both qualify.
At least 96 of the 120 hours must be in technical subjects.
These include audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the Board as directly related to professional competence. Non-technical hours are effectively capped at 24.
At least 24 of the 120 hours must be sponsored by an organization other than the licensee's own firm or employer.
These hours may be taken online or through self-study, provided the course is not sponsored by the employer. It is the requirement most often missed by CPAs at firms with strong in-house training.
Yes. A minimum of 20 CPE hours must be completed in each reporting year.
Because the reporting year is keyed to your birth month, that year does not align with the calendar year.
Yes, but only a total of 8 CPE credit hours may be reported using nano learning credits in a three-year reporting cycle.
Half credits are also accepted, and one-fifth and one-half credit increments are permitted.
Instruction and authorship credits are limited to 60 hours combined.
Maximum credit is actual presentation time plus up to twice the presentation time for preparation. No repetitions will be approved for credit without substantial technical changes. Practice review is limited to 24 credits, and Board meeting attendance to 4 hours.
Yes. Each semester hour equals 15 CPE hours and each quarter hour equals 10 CPE hours.
Non-credit courses are computed by contact hours.
Self-realization, spirituality, personal health or fitness, sports and recreation, and foreign languages or cultures.
More broadly, any subject that does not contribute directly to the licensee's professional competence is excluded.
The three-year reporting cycle begins the month after the birth month following initial licensing.
New licensees are generally not required to satisfy the CPE requirements for the period between the issue date and the first expiration date. Confirm your first-cycle obligation with the Board.
At renewal, listing each course and marking it T for technical or NT for non-technical.
The Board publishes a CPE requirement guide and a self-populating hours spreadsheet to help licensees track the annual minimum, the technical floor, and the outside-sponsor requirement together.
| Agency | New Mexico Public Accountancy Board, Regulation and Licensing Department, Boards and Commissions Division |
|---|---|
| Address | Toney Anaya Building, 2550 Cerrillos Road, Santa Fe, NM 87505 |
| Phone | (505) 476-4622 |
| Website | rld.nm.gov — Accountancy |
| CPE guidance | Training requirements and continuing education |
This page summarizes New Mexico CPE rules for general informational purposes and is reviewed against the New Mexico Public Accountancy Board's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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