New Mexico (NM) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various New Mexico CPA Exam requirements:

New Mexico CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? No
  • 30 semester hours in accounting, 3 of which may be in business law
  • Need 150 for licensure but do not need 150 to sit for the CPA Exam.

New Mexico CPA Exam Age Requirements

Age Minimum: 18

New Mexico CPA Exam Residency Requirements

  • U.S. Citizenship Required: No
  • Must be a resident, employee OR have office in the state? No

Application Process

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems with your application, now is a great time to get started with your Surgent CPA Review studies.
  4. Pay the exam fees. After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a location in Albuquerque, Las Cruces, Santa Fe or any other Prometric location that is convenient to you.

New Mexico CPA Application Process

New Mexico CPA Application Forms

New Mexico CPA Statutes

New Mexico CPA Exam FAQs



State CPA Society

New Mexico CPA Exam Fees

Initial Application Fee: $155

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $889.10

Other fees: Re-exam registration fee (amount varies based on number of parts)