All jurisdictions / NM
New Mexico: CPA ethics CPE requirement
New Mexico Public Accountancy Board · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 3 year(s) |
|---|---|
| Cycle notes | 16.60.3 NMAC: 120 hours per rolling 3 years including 4 hours of ethics. |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Accepts National Registry sponsors; 100% self-study permitted. New Mexico is not in NASBA's ALD count. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for New Mexico
No course is available for this jurisdiction yet.