CPA / Accounting License from New Hampshire 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 New Hampshire. 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 New Hampshire 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 New Hampshire. 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, New Hampshire → New Mexico
| New Hampshire (current) | New Mexico (destination) | |
|---|---|---|
| Training hours | 120 | 150 |
| Application fee | $75 (OPLC fee schedule Plc 1002.01 sets the CPA initial/reciprocity application-and-licensing fee at $75; NASBA charges a separate application-processing fee) | $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 | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | Board does not publish a processing time; approval is subject to Board review and receipt of the interstate exchange forms |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | 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 New Hampshire CPA license?
Yes — New Mexico recognizes CPA licenses from all states, including New Hampshire. 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 New Hampshire 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 New Hampshire, practice privilege usually covers you with no New Mexico license, notice, or fee.
What does the New Hampshire-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 New Hampshire CPA license after licensing in New Mexico?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New Hampshire 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)
- NH Admin Code Ac 301.05 — Application for Certification as CPA Through Reciprocity Form ↗ (accessed 2026-07-21)
- NH Admin Code Ac 304.03 — Domestic Reciprocity CPA Certificate Applicant Education (120 hours) ↗ (accessed 2026-07-21)
- NH Admin Code Ac 301.02 — CPA Certification Process Overview (reciprocity; 4-of-10-years experience track) ↗ (accessed 2026-07-21)
- NH Admin Code Plc 1002.01 — OPLC fee schedule (CPA $75 initial application/licensing) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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