New Mexico CPA CPE Requirements 2026: 120 Hours in 36 Months

New Mexico CPAs must complete 120 hours of CPE in each 36-month period that ends on the last day of their birth month, with at least 20 hours in each reporting year, 96 hours in technical subjects and four hours of ethics. The Public Accountancy Board amended 16.60.3 NMAC in rules published in the New Mexico Register, mainly to the extension and hardship rules. The state rules website still shows the older text, so this guide follows the amended text in the New Mexico Register. For a comparison across states see our CPA CPE requirements guide.

New Mexico CPE requirements at a glance

The 36-month period

New Mexico renews licenses every year, but it counts CPE over a rolling 36 months. The period ends on the last day of your birth month, and the reporting year begins on the first day of the month after it. You need 120 hours in the full cycle and at least 20 in each reporting year. One hour is a 50-minute period, and a full-day program equals eight hours. The rule does not say how the first cycle is prorated for a new licensee, who starts reporting after the first expiration date.

What changed in the latest amendment

The Board amended 16.60.3 NMAC following 2025 changes to the Public Accountancy Act, and the New Mexico Register lists the rule as amended. The Register page says rules take effect on the issue publication date unless otherwise stated and shows no specific date, so check the effective date with the Board. The CPE core numbers did not change. The changes affect extensions and hardship. Staff can now grant an extension of up to 180 days after expiration instead of 60, longer extensions need Board approval, and a missed deadline now says the license may be subject to disciplinary action instead of shall. The hardship rule now covers temporarily leaving the workforce and is approved year by year.

Technical hours and ethics

At least 96 of the 120 hours must be in technical fields of study, and at least four must be ethics, which can be earned within any qualifying program if the ethics content and time are separately shown on the agenda. Acceptable topics include the AICPA code of professional conduct, the New Mexico professional licensing code of conduct, Treasury Circular 230, malpractice avoidance and integrity. At least 24 of the 120 hours must come from sources other than your own firm, agency or employer. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Caps and special credit

Nano-learning earns one-fifth credit per program and is capped at eight hours in a 36-month cycle. Teaching and authoring together cannot exceed 60 hours in a 36-month period, and authoring is also capped at half of the required hours, with the Board deciding the credit. Board meeting attendance earns no more than four hours a year, and a repeat course counts once in a period unless it changed substantively. College courses count 15 hours per semester hour and 10 per quarter hour. Exam review courses, community programs and ordinary business meetings do not count. We found no numeric cap on self-study. Our overview of how CPE credits are counted compares counting rules across states.

New licensees, reinstatement and inactive status

CPE reporting for a new licensee starts after the first expiration date, and nothing is required between issue and that date. For reinstatement of an expired license you need 40 hours for each year it was expired, up to 200, and if it was expired for more than 36 months, 120 of those hours must be from the preceding 36 months. Changing from inactive or retired to active uses similar numbers, and both include four ethics hours. Inactive and retired licensees need no CPE, but they must show the word inactive next to the CPA title.

Renewal, fees and deadlines

Individual licenses renew every year, with the deadline at the end of your birth month or the next business day. The rule sets the CPA renewal fee at $130, the delinquency fee at $100, the initial certificate at $175 and an electronic processing fee of $10 a year. A returned check fee of $35 is new. The Board fees page lists the $130 and $100 amounts but does not show the $10 and $35 fees, so budget for the rule amounts. Military members and veterans pay no licensing fee for the first three years.

Sponsors

The Board accepts programs that meet the NASBA and AICPA joint standards, programs from NASBA registry sponsors and AICPA-registered providers, and programs of recognized accounting societies. It does not run its own sponsor list. Our explainer on what NASBA does describes the registry, and our list of online CPE providers can help you choose.

Records, audits and exemptions

Keep documentation for five years after each course, showing the sponsor name and identification number, the title, dates, location, credit hours and your name. The rule requires the Board to audit at least 10 percent of active licensees a year where it accepts affidavits, and audit failure carries a minimum fine of $250. Hardship exceptions cover health, military service, residence abroad or other good cause that makes you leave the workforce temporarily, and non-resident licensees can meet the requirement through their home state rules by signing a statement at renewal.

Planning your hours

Count back 36 months from the end of your birth month and check each reporting year has at least 20 hours. Then check the 96 technical hours, the four ethics hours and the 24 hours that must not come from your own firm. For a comparison across states see our CPA CPE requirements guide.

What we could not confirm

We read the amended text in the New Mexico Register of January 27, 2026, which republished the amendment after the first issue left out sections 13 to 15, and identified the new wording by comparing it with the old and proposed text, not by checking the underlining in the PDF. We did not find the Board adoption vote or minutes. The rule says nothing about carrying excess hours into a later period. Board CPE pages and guides were last updated before the amendment, and some wording, such as the 2010 ethics date, is left over from the old text. A 180-day CPE extension sits alongside a statutory 90 days for cancellation of an unpaid license, and we did not find a source that reconciles them.

Frequently asked questions

How many CPE hours do New Mexico CPAs need?

120 hours in the 36 months ending on the last day of the birth month, at least 20 a year.

How many ethics hours are required?

At least four hours in the 36-month period.

When do New Mexico CPAs renew?

Every year, by the last day of the birth month.

Did the New Mexico rule change in 2026?

Yes. 16.60.3 NMAC was amended effective January 13, 2026, mainly for extensions and hardship.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: New Mexico Register, January 13 and 27, 2026 (16.60.3 NMAC), New Mexico Regulation and Licensing Department Public Accountancy Board pages (rld.nm.gov) and HB 296 (2025), checked October 2026.