4 hours of ethics CPE, annually, for CPAs licensed in New Mexico.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Annually |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics CPE per reporting period.
Four hours within the rolling three-year period, as part of the 120-hour total.
The rule is broad: the AICPA Code of Professional Conduct, the New Mexico occupational and professional licensing code of professional conduct for CPAs, Treasury Circular 230, malpractice avoidance, organisation ethics, integrity, and the duties of the CPA to the public, clients and colleagues. Both general and state-specific ethics courses are acceptable.
Renewal is the last day of your birth month annually. The reporting period runs from the first day of the month following your birth month to the last day of your birth month, across a rolling three-year period.
No. Acceptable topics include the AICPA Code of Professional Conduct, Treasury Circular 230, malpractice avoidance, organisation ethics, integrity and the duties of the CPA, as well as the New Mexico code of professional conduct. A general ethics course qualifies.
Yes, provided the ethics content and the time devoted to it are separately identifiable on the programme agenda.
New licensees are exempt from satisfying the CPE requirement for their initial period.
New Mexico Public Accountancy Board
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.