If your New Mexico CPA license has already lapsed
What it actually takes to get a lapsed New Mexico CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
Board fee schedule: 'Reinstatement of Cancelled Certificate: $175' -- separate from the $130 annual renewal fee and $100 late-renewal penalty. The codified rule requires payment of the current year's renewal fee plus reinstatement requirements but doesn't itemize the $175 figure itself; the dollar amount is set on the board's own fee schedule.
Sourcing note: The $175 fee and the '90 days to cancellation' trigger are confirmed only on the board's own pages, not independently in the codified NMAC text reachable this pass (the rule authorizes fees without stating the dollar amount, and doesn't state the 90-day figure in the sections checked). The 40-hour/year (max 200) penalty CPE figure IS directly confirmed in the codified rule. Recommend a manual check with the board for the fee/90-day figures.
What triggers lapsed status: A certificate lapses or expires from non-renewal when the holder misses their individual renewal deadline (the last day of their birth month). The board's own FAQ states the certificate is canceled if not renewed within 90 days of expiration.
See New Mexico's CPA license renewal deadline →