New Mexico
New Mexico
Date of Last Revision: 10/31/2022
License Renewal Date
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
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
4 hours
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.
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 credit hours can be reported in a three year reporting cycle using nano learning credits.
Credit Calculation
- Instruction: Credit is equal to presentation plus preparation. Preparation is limited to one (1) times presentation. Repeat instruction is only credited for actual presentation time.
- Partial Credit: Half credits are accepted after first hour.
- University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.
Other State Policies
New Mexico accepts CPE credits for programs offered by National Registry sponsors.
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