New Mexico CPA License Reinstatement: What a Lapsed License Costs
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 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.
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.
- 40 CPE hours per year lapsed 16.60.3.15 NMAC: 40 hours of CPE for each year the certificate was expired, not to exceed 200 hours. If expired more than 36 months, at least 120 of those hours must be from the preceding 36 months.
- 4 ethics hours, within that total.
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 →