New Mexico CPA CPE Requirements: How Many Hours, By When
How much continuing professional education a New Mexico CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
New Mexico requires 120 CPE hours in a rolling 36-month reporting cycle that ends on the last day of the licensee's birth month, with a minimum of 20 hours completed each reporting year. Within that 120, at least 4 hours must be ethics (required for the 36-month period beginning after January 1, 2010). Also requires at least 96 of the 120 hours to be 'technical' subject matter and at least 24 hours to come from a sponsor other than the licensee's own firm/employer -- both confirmed independently by the board's own CPE guidance (rld.nm.gov) and the codified rule text (16.60.3.15 NMAC via Cornell LII).
What does it cost to reinstate a lapsed New Mexico license? →