CPE requirements for CPAs
New Mexico CPA CPE Requirements
Checked against the NASBA Registry and the New Mexico Public Accountancy Board. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
New Mexico CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years. All 120 hours may be earned through self-study. The reporting period ends on the last day of your birth month, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- Last day of birth month
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do New Mexico CPAs need?
New Mexico CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: First day of month following birth month to last day of birth month over a three year rolling period.
NASBA Registry wording: 120 hours, with a minimum of 20 per year.
What is the New Mexico ethics CPE requirement?
New Mexico requires 4 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: 4 hours.
Does New Mexico limit self-study CPE?
New Mexico places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is New Mexico CPE due?
The reporting period ends on the last day of your birth month, every year (rolling 3-year total).
License renewal: Last day of birth month annually.
There is no grace period.
Can New Mexico CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does New Mexico require hours in particular subjects?
Subject-area requirements: 96 hours technical; 24 hours from sponsors other than your own firm/employer.
NASBA Registry wording: 96 hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board. • 24 hours of CPE sponsored by organizations other than a licensee's firm or employer.
Are there other New Mexico CPE limits?
- Instruction: Instruction credits are limited to 60 hours combined with authorship.
- Meetings: Board meeting attendance is limited to 4 hours.
- Published Materials: Authorship credits are limited to 60 hours combined with instruction.
- Per Review: Not accepted for CPE credit.
- Nano Learning: The credit to be earned for a single nano learning program is one fifth credit. Only a total of eight (8) CPE credit hours can be reported in a three year reporting cycle using nano learning credits.
What other New Mexico CPE policies apply?
- New Mexico accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward New Mexico CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. New Mexico accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies New Mexico's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: New Mexico CPE requirements · revised 10/31/2022
- New Mexico Public Accountancy Board: CPE requirements · the board's own page
- New Mexico Public Accountancy Board website
Every figure on this page was checked against the NASBA Registry summary for New Mexico (revised 10/31/2022) and the New Mexico Public Accountancy Board's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.