CPA / Accounting License from Michigan to New Mexico: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: New Mexico Public Accountancy Board (Regulation and Licensing Department) ↗
Yes — New Mexico recognizes CPA licenses from all states, including Michigan. Apply to the New Mexico Public Accountancy Board (Regulation and Licensing Department) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
New Mexico recognizes substantial equivalency, so your Michigan CPA license clears the bar on its own — the New Mexico Public Accountancy Board (Regulation and Licensing Department) cares that you are a CPA in good standing, not that your license came from Michigan. What remains is New Mexico-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any New Mexico ethics or rules-of-conduct exam. Do the mobility math first, though — if New Mexico is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Michigan → New Mexico
| Michigan (current) | New Mexico (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403) | $175 ($175 licensure application fee (paid online at submission); fingerprint vendor fee paid separately. The Board's online fee page does not itemize a separate reciprocity fee - reciprocity applicants pay the standard initial licensure application fee) |
| Processing time | LARA does not publish a processing time for the CPA reciprocity application | Board does not publish a processing time; approval is subject to Board review and receipt of the interstate exchange forms |
| Licensing authority | Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) | New Mexico Public Accountancy Board (Regulation and Licensing Department) |
The destination column is what you must satisfy — New Mexico sets the rules for this move.
Step by step
- Confirm New Mexico's current requirements on the New Mexico Public Accountancy Board (Regulation and Licensing Department) website (linked below) — rules change.
- Submit the endorsement application to the New Mexico Public Accountancy Board (Regulation and Licensing Department) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate/license in good standing from a substantially-equivalent US jurisdiction (a certificate without a license to practice is not sufficient).
- Pass the AICPA (or another board's) ethics examination with a score of 90% or higher.
- Submit interstate exchange forms (completed by the other board) verifying exam scores and license status.
- Complete a fingerprint-based criminal-history background check.
- Have met the CPE requirement of the state in which currently licensed.
- Pay the fees ($175 ($175 licensure application fee (paid online at submission); fingerprint vendor fee paid separately. The Board's online fee page does not itemize a separate reciprocity fee - reciprocity applicants pay the standard initial licensure application fee)) and allow Board does not publish a processing time; approval is subject to Board review and receipt of the interstate exchange forms.
Official links
Related guides
Frequently asked questions
Does New Mexico accept a Michigan CPA license?
Yes — New Mexico recognizes CPA licenses from all states, including Michigan. Apply to the New Mexico Public Accountancy Board (Regulation and Licensing Department) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Michigan to New Mexico?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is never retaken; exam passage/licensure is verified when the applicant's current board returns the interstate exchange form (national lookup at CPAverify.org). New Mexico additionally requires that the applicant have passed the AICPA (or another state board's) ethics examination with a score of 90% or higher (16.60.3.13 NMAC)..
Do I need a New Mexico license, or does mobility cover the move?
If New Mexico becomes your principal place of business, you apply to the New Mexico Public Accountancy Board (Regulation and Licensing Department) for a reciprocal license. If you are only serving New Mexico clients from Michigan, practice privilege usually covers you with no New Mexico license, notice, or fee.
What does the Michigan-to-New Mexico move cost?
$175 ($175 licensure application fee (paid online at submission); fingerprint vendor fee paid separately. The Board's online fee page does not itemize a separate reciprocity fee - reciprocity applicants pay the standard initial licensure application fee) ($175 licensure application fee (paid online at submission); fingerprint vendor fee paid separately. The Board's online fee page does not itemize a separate reciprocity fee - reciprocity applicants pay the standard initial licensure application fee).
Can I keep my Michigan CPA license after licensing in New Mexico?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Michigan license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- NMRLD - Certified Public Accountant Requirements for New Mexico Licensure ($175 license fee, 150 hours incl. 30 accounting, fingerprints, AICPA Ethics Exam, interstate exchange forms) ↗ (accessed 2026-07-21)
- 16.60.3.13 NMAC - Reciprocity requirements (substantial equivalency; AICPA ethics exam 90%; valid & good-standing license; CPE) ↗ (accessed 2026-07-21)
- NM Board of Public Accountancy - Fees page (renewal $130; reinstatement $175; verification $20) ↗ (accessed 2026-07-21)
- NM Board of Public Accountancy - FAQs (Applicant by Reciprocity = holds valid CPA license in another state; criminal-history background check required) ↗ (accessed 2026-07-21)
- Michigan LARA — Licensed Accountant (CPA) Licensing Guide (reciprocity via 4-of-10 experience, license verification, exam certified not retaken) ↗ (accessed 2026-07-21)
- Michigan LARA — Accountant (CPA) Professional Licensing Guide (150 hours, 1 year experience; no direct bilateral reciprocal agreement, qualify by experience) ↗ (accessed 2026-07-21)
- Michigan LARA — Board of Accountancy (Bureau of Professional Licensing) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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