CPA / Accounting License from New Hampshire to New Mexico: Does It Transfer? (2026)
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.
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Same data, interactive — with share link and board links.
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's different between New Hampshire and New Mexico
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into New Mexico. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to New Mexico (this page): Full reciprocity.
New Mexico to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and New Mexico do not give each other's licensees the same route.
- Does coming from New Hampshire matter?
Coming from New Hampshire does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into New Mexico.
- Application fee
New Mexico lists $175 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
New Mexico's first-time-applicant standard is 150 semester hours of education for initial licensure; New Hampshire's is 150.
The two standards are the same.
- Exam rules on record
New Mexico and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- New Mexico (this move): 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).
- New Hampshire (the reverse move): The Uniform CPA Examination is not retaken; the reciprocity application documents when and where the exam was passed and relies on the existing certificate (national lookup at CPAverify.org). New Hampshire imposes no separate state ethics or rules-of-conduct exam on reciprocal applicants.
What changes, New Hampshire → New Mexico
| New Hampshire (current) | New Mexico (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 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; NASBA's New Hampshire licensing page lists the Reciprocal application at $201 (not itemized between NASBA and the state)) | $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.
- Attend a Board-sponsored swearing-in ceremony within one year of licensure (required of all approved applicants).
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from New Hampshire to New Mexico?
No — the Uniform CPA Exam transfers with your license.
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.
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 2026-10-29.
- NMRLD - Certified Public Accountant Requirements for New Mexico Licensure ($175 license fee, 150 hours incl. 30 accounting, fingerprints, AICPA Ethics Exam, interstate exchange forms, swearing-in ceremony within one year) ↗ (accessed 2026-10-29)
- 16.60.3.13 NMAC - Reciprocity requirements (substantial equivalency; AICPA ethics exam 90%; valid & good-standing license; CPE) ↗ (accessed 2026-10-29)
- NM Board of Public Accountancy - Fees page (initial CPA certificate application $175; renewal $130; reinstatement $175; verification $20) ↗ (accessed 2026-10-29)
- NM Board of Public Accountancy - FAQs (Applicant by Reciprocity = holds valid CPA license in another state; criminal-history background check required) ↗ (accessed 2026-10-29)
- NH Admin Code Ac 301.05 — Application for Certification as CPA Through Reciprocity Form ↗ (accessed 2026-10-29)
- NH Admin Code Ac 304.03 — Domestic Reciprocity CPA Certificate Applicant Education (on or after July 1, 2014: baccalaureate of 120 hours + 30 additional hours; at least 30 accounting + 24 business) ↗ (accessed 2026-10-29)
- NH Admin Code Ac 301.02 — CPA Certification Process Overview (reciprocity: education requirements in effect when the exam was passed; 4-of-10-years experience track) ↗ (accessed 2026-10-29)
- NH Admin Code Plc 1002.01 — OPLC fee schedule (CPA $75 initial application/licensing) ↗ (accessed 2026-10-29)
- NASBA Licensing Services — New Hampshire (education for licensure: baccalaureate of 120 hours, total of 150 semester hours; Reciprocal application $201; proof of active licensure in good standing) ↗ (accessed 2026-10-29)
- NASBA — New Hampshire Experience Requirements (updated 10.15.2026; 150 semester hours unless all exam sections passed before July 1, 2014) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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