New Mexico CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-07
CPE Hour Requirement
120 hours every 3 years
- 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).
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